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Home / Tolley's Global Mobility: Employment Taxes (Worldwide excluding Europe) /Vietnam /3. Payroll and particular aspects of employee remuneration / 3.1 Tax-free and tax-concessional remuneration

3.1 Tax-free and tax-concessional remuneration

Vietnam

3.1�� Tax-free and tax-concessional remuneration

Under Legal Document No 68/VBHN-BTC, Art 2.2, a number of remuneration items may be tax exempted, including:

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•�� subsidy for intensive disease, provided that the exempted subsidy amount shall not exceed the hospital fee less the fee portion covered by insurance company (where applicable)
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•�� payments for weddings or funerals of employees or employees' family members
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•�� per diem for business trips

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