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Non-residents in Vietnam might be exempt from PIT liabilities under an applicable double tax treaty (provided that certain conditions are met). Tax treaty protection depends on the treaty between the home country and Vietnam.

Under most double tax treaties, remuneration derived by a foreign tax resident in respect of an employment exercised in Vietnam may be exempt in Vietnam if the below three conditions are simultaneously satisfied:

1. Ìý

   •ÌýÌýÌýÌý that individual is present in Vietnam for less than 183 days in a period of 12 months starting or ending within the taxable year concerned, and

2. Ìý

   •ÌýÌýÌýÌý the employer is not a resident of Vietnam, regardless of whether that remuneration is directly paid by the employer or through the employer's representative, and

3. Ìý

   •ÌýÌýÌýÌý this remuneration is not borne and paid by the Vietnam-based permanent establishment set up by the employer

In accordance with the Vietnamese government's interpretation of the conditions, 'employer' as defined under the second condition