Do I have to pay taxes in Vietnam if I'm living there on a tourist visa/e-visa and earning foreign income?

To the question 'what taxes does a tourist on a tourist visa owe' — the answer is clear: if you're employed in the country you owe taxes, but a tourist has no such obligation.

The concept of tax residency in Vietnam exists in law regardless of formal employment status — some countries just lack resources for full enforcement, but the legal provision is there.

You become a Vietnamese tax resident only if you get a work visa and are employed locally. While staying on visa-exempt stamps or tourist e-visas, you're treated as a tourist and pay no local taxes except VAT.

There's no local employer withholding income tax from tourists living off foreign income — formally, tax residents owe tax on worldwide income, but in practice enforcement over such foreign transfers is very limited.