Vietnam - Overview and introduction | KPMG Global
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Vietnam - Overview and Introduction

Vietnam - Overview and introduction

Taxation of international executives


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An individual, who is non-tax resident, is subject to a flat tax rate of 20 percent on employment income attributed to Vietnamese responsibilities only.

Vietnamese citizens and foreigners (non-Vietnamese citizens) who are deemed tax residents of Vietnam are subject to personal income tax on their worldwide income.

The official currency of Vietnam is the Vietnam Dong (VND).

Herein, the host country refers to the country where the expatriate is going on assignment. The home country refers to the country where the expatriate lives when they are not on assignment.

Vietnam – Topics

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