The Vietnamese tax system is administered by the General Department of Taxation with authorities decentralised to local provincial tax departments. Tax is only imposed at provincial level on payroll-related cost in Vietnam. Employers are requested to declare and pay tax to the tax authority of locality in which they register their business.
Employers are responsible for calculating, withholding and paying to the relevant authorities the employees' personal income tax and statutory social security contributions before paying them the remaining net income. This is provided that the employees are working under regulated labour contracts and their remuneration is gross of these contributions.
For the statutory social security contributions, employers and employees are required
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Web page updated on 17 Mar 2025 14:40