If a company makes a profit, after fulfilling its financial obligations to the Vietnamese State in accordance with the law, the profit may be repatriated to the country. Foreigners must pay PIT from capital investment activities in Vietnam at the tax rate of 5% calculated on profits received.

PIT from the transfer of contributed capital is regulated for 2 separate subjects: Resident individual; Non-resident individuals; For resident individuals, the personal income tax from the transfer of contributed capital is calculated by taking the income from the transfer of contributed capital x the tax rate of 20%. For non-resident individuals, personal income tax from [...]

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 [...]