Do expats who spend more than 183 days in Vietnam have to pay Vietnamese personal income tax?
Based on 1 discussion with 2 participants · Last activity: 23 days ago
TL;DR
Usually yes: the 183-day rule is used to determine Vietnam tax residency, not to exempt foreigners from tax. The final liability also depends on the income type, employment arrangement and any applicable double-tax treaty.
What the community said
Do not assume that staying over 183 days automatically means no tax is due. The 183-day threshold is a key Vietnam tax-residency test; have a licensed Vietnamese accountant review your individual situation before filing.
24 days ago 183-day rule
Separate each income source when assessing liability: salary under a Vietnamese contract, local business income and foreign-source income may be treated differently. Keep passport-entry records, a day-count log and your employment contract for the residency review.
24 days ago Employment contract and day-count record
One view in the discussion was that foreigners have no tax obligation after 183 days, but this should not be treated as tax advice. If you earn income in Vietnam or live long-term in Da Nang, obtain written advice from a Personal Income Tax specialist.
30 days ago Personal Income Tax (PIT)