Personal income tax in Vietnam is calculated based on whether the taxpayer is an individual residing or not residing in Vietnam and based on the nature of the income.

For example, if it is income from wages and salaries, there are 2 cases, if it is a resident, it is calculated on the progressive tax schedule, the lowest is 5%, the highest is 35%, if If you are a non-resident individual, you will be charged a specific tax rate of 20%. Therefore, investors need to study carefully in the personal income tax section at section 7, page 14 of this handbook to look up.