Tax Deductions for Foreigners in Vietnam

Comprehensive guide to available tax deductions and exemptions

Available Tax Deductions

Personal Deductions

  • Monthly personal allowance: VND 11 million
  • Applies regardless of monthly income status throughout the year
  • Available to all eligible taxpayers

Dependent Deductions

  • VND 4.4 million per dependent per month
  • Subject to registration and approval
  • Requires proper documentation for each dependent

Insurance Contributions

Compulsory Insurance Rates

Insurance Type Rate Cap (VND)
Social Insurance 8% 46,800,000
Health Insurance 1.5% 46,800,000

Tax-Free Benefits

Exempt Income Types

  • One-off relocation allowances
  • Round-trip airfares paid by employers
  • Benefits specified in labor contracts
  • Certain employer-provided allowances

📋 Important: Benefits must be properly documented in labor contracts or company policies to qualify for tax exemption

Double Taxation Agreements (DTAs)

Key Benefits

  • Prevention of double taxation on the same income
  • Tax credits for taxes paid abroad
  • Applies to foreign-sourced income

🌐 Note: Check your home country's DTA status with Vietnam for available benefits

Need Assistance?

Contact our tax experts for professional guidance on maximizing your deductions

Email: contact@taxfinalizevn.com

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