Vietnam: Income tax changes, salary of foreign residents

Vietnam: Income tax changes, salary foreign residents

The Ministry of Finance issued guidance concerning the individual (personal) income tax treatment of income received by individuals from salaries and wages. The guidance, effective 30 July 2015, concerns items such as:


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  • Benefits-in-kind changes—for example, utilities as part of taxable housing; changes to the calculation; value of car rental no longer included
  • Non-compulsory insurance without accumulated premiums not subject to income tax under certain circumstances
  • Rules for exchange of foreign currency into Vietnamese currency (dong)

Other measures concern the individual income tax calculation for individuals with business income and administrative rules for foreign individuals who are residents of Vietnam.

Read a July 2015 report [PDF 139 KB] prepared by the KPMG member firm in Vietnam: Circular 92 – New Guidance on Personal Income Tax

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