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Vietnam · tax residency · 2026

How many days make you tax resident in Vietnam?

183days
Tax residency thresholdchecked 2026-08-18 · congbao.chinhphu.vn

183 days 183 days or more present in Vietnam in one calendar year, OR in 12 consecutive months counted from the first day of presence in Vietnam. Arrival day and departure day each count as one day; entry and exit on the same day counts as one day. makes you tax resident in Vietnam — but the day count is only the test people know about.

Next step

One email when the app can tally these days for you.

How we know

Figures are as Ministry of Finance (Bộ Tài chính) / General Department of Taxation publishes them at congbao.chinhphu.vn, checked 18 August 2026.

Day threshold
183 days 183 days or more present in Vietnam in one calendar year, OR in 12 consecutive months counted from the first day of presence in Vietnam. Arrival day and departure day each count as one day; entry and exit on the same day counts as one day.
Tax year
1 January – 31 December
Other tests
Article 2 of Personal Income Tax Law No. 109/2025/QH15: a resident individual is one who meets either of two conditions — (a) present in Vietnam for 183 days or more in one calendar year or across 12 consecutive months from the first day of presence; or (b) having a REGULAR PLACE OF RESIDENCE in Vietnam, being either a registered permanent residence or a leased dwelling in Vietnam under a fixed-term lease. Decree 253/2026/NĐ-CP Article 4(2)(b) supplies the threshold for the lease limb: leases totalling 183 days or more in the tax year, including where the individual rents in several places, and including hotels, guesthouses, hostels, workplace accommodation and office premises, whether rented by the individual or by the employer. FIRST-PERIOD RULE: where an individual is present fewer than 183 days in the calendar year but 183 days or more across the rolling 12 months, the first tax period is that 12-month window; from the second year it reverts to the calendar year.
Worldwide income
Yes — residents are taxed on worldwide income
Special regimes
Non-residents are taxed at a flat 20% on employment income. Article 21: personal income tax on a non-resident's wages equals the total wages received for work performed in Vietnam multiplied by 20%, regardless of where the income is paid.
Authority
Ministry of Finance (Bộ Tài chính) / General Department of Taxation
Official page
congbao.chinhphu.vn
Checked
18 August 2026

Sources are listed further down the page.

How the counting works

THE LAW CHANGED IN 2026. Personal Income Tax Law No. 109/2025/QH15 was passed on 10 December 2025 and TOOK EFFECT 1 JULY 2026, repealing PIT Law 04/2007/QH12 and all its amendments; provisions on business and employment income of residents apply from tax period 2026. Article 29: "Luật này có hiệu lực thi hành từ ngày 01 tháng 7 năm 2026". IMPORTANT DRAFTING POINT: the new statute DROPPED the 183-day figure from the lease limb, which now reads only "có nhà thuê để ở tại Việt Nam theo hợp đồng thuê có thời hạn" (a fixed-term lease). The 183-day lease threshold survives only in the implementing decree, Decree 253/2026/NĐ-CP (issued 30 June 2026, effective 1 July 2026), Article 4(2)(b). Citing the PIT Law for the lease number would cite the wrong instrument. TIE-BREAK: an individual with a regular residence in Vietnam but actually present fewer than 183 days who cannot prove tax residence of another country is treated as a Vietnamese resident. Worldwide charge, Article 2(1): residents are taxable on income "phát sinh trong và ngoài lãnh thổ Việt Nam" — arising inside and outside Vietnamese territory; non-residents only on income arising inside Vietnam. Law 09/2026/QH16 of 24 April 2026 further amends Article 7(1) of the new PIT Law on small-business revenue thresholds but does not touch residency. SOURCE NOTE: gdt.gov.vn was network-unreachable and thue.gov.vn does not resolve, so the citation is to Công báo, the Government Official Gazette, rather than to the tax authority's own site.

Why the day count is the part you can control

Ties, homes and intentions are argued after the fact; days are a record. That is why the first thing an adviser asks for is a list of the days you were in the country — and why reconstructing it from boarding passes and photos a year later is a bad afternoon. Log each stay as it happens and the tally is simply there, with the dates that produced it. If you are moving to Vietnam to work remotely, the Vietnam digital nomad visa page covers the permission side.

Sources

Questions people ask about Vietnam tax residency

How many days can you spend in Vietnam before becoming tax resident?

183 days 183 days or more present in Vietnam in one calendar year, OR in 12 consecutive months counted from the first day of presence in Vietnam. Arrival day and departure day each count as one day; entry and exit on the same day counts as one day. makes you tax resident in Vietnam, and residents are taxed on worldwide income. Days are not the only route in: Article 2 of Personal Income Tax Law No. 109/2025/QH15: a resident individual is one who meets either of two conditions — (a) present in Vietnam for 183 days or more in one calendar year or across 12 consecutive months from the first day of presence; or (b) having a REGULAR PLACE OF RESIDENCE in Vietnam, being either a registered permanent residence or a leased dwelling in Vietnam under a fixed-term lease. Decree 253/2026/NĐ-CP Article 4(2)(b) supplies the threshold for the lease limb: leases totalling 183 days or more in the tax year, including where the individual rents in several places, and including hotels, guesthouses, hostels, workplace accommodation and office premises, whether rented by the individual or by the employer. FIRST-PERIOD RULE: where an individual is present fewer than 183 days in the calendar year but 183 days or more across the rolling 12 months, the first tax period is that 12-month window; from the second year it reverts to the calendar year. Checked 18 August 2026 against congbao.chinhphu.vn.

When is Vietnam's tax year?

1 January – 31 December. Day counts are measured against that year unless the rule names a different period — here, 183 days or more present in Vietnam in one calendar year, OR in 12 consecutive months counted from the first day of presence in Vietnam. Arrival day and departure day each count as one day; entry and exit on the same day counts as one day..

Are residents of Vietnam taxed on worldwide income?

Yes — once you are tax resident in Vietnam, worldwide income falls in scope, subject to double-tax treaties. Non-residents are taxed at a flat 20% on employment income. Article 21: personal income tax on a non-resident's wages equals the total wages received for work performed in Vietnam multiplied by 20%, regardless of where the income is paid.

Is there a special tax regime for people moving to Vietnam?

Non-residents are taxed at a flat 20% on employment income. Article 21: personal income tax on a non-resident's wages equals the total wages received for work performed in Vietnam multiplied by 20%, regardless of where the income is paid. Conditions and time limits apply; the official page below is the place to check them.

How does Stretch count tax days for Vietnam?

Every stay you log feeds the tally: Stretch counts the days you were present against the 183-day threshold in the right window, so "how long was I actually there?" is answered before your accountant asks. Tax-day tallies are part of Stretch+; the day counter and the alerts are free forever.

Tax days elsewhere

Vietnam, the rest of it

Stretch is a tracker, not legal advice, and this is not tax advice. Visa and tax rules change and are applied by the authority, not by an app — every figure here shows its source and the date we checked it. Checked 2026-08-18; confirm on the official page before you apply or file.