6.5 Non-Residents With Income From The Jurisdiction

Home / Tolley's Global Mobility: Employment Taxes (Worldwide excluding Europe) /Vietnam /6. Globally mobile employees / 6.5 Non-residents with income from the jurisdiction

Commentary

Vietnam

For non-tax residents, PIT shall be imposed on 20% of their Vietnam-sourced employment income only, without any deductions. See 2.1.2 and 2.2.2.

For non-tax residents working in Vietnam under employment contracts with a Vietnamese employer and receiving incomes directly from the Vietnamese employer, the Vietnamese employer shall calculate,

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3.7 Pregnancy and parental leave

8.1 Penalties for non-compliance

8.1 Assessments and objections

2.1.4 Withholding income tax rates

3.7 Performance-related bonuses

2.2.2 Social security rates

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