Vietnam Tax Residency: The 183-Day Test for Nha Trang Expats
You are a Vietnam tax resident if present 183 days or more in a calendar year, or in the 12 consecutive months from your first day. A regular residence, such as a fixed-term rented home, also counts. Residents are taxed on income from inside and outside Vietnam. Non-residents are taxed on income arising in Vietnam.
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Vietnam has two tests for tax residency, and meeting either one is enough. The first counts days. The second looks at where you live.
The days test is 183 days or more in one calendar year, or in the 12 consecutive months from your first day of presence in Vietnam. The second test is a regular residence in Vietnam.
Cá nhân cư trú là người đáp ứng một trong các điều kiện sau đây: a) Có mặt tại Việt Nam từ 183 ngày trở lên tính trong 01 năm dương lịch hoặc tính theo 12 tháng liên tục kể từ ngày đầu tiên có mặt tại Việt Nam;
A resident individual is a person who meets one of the following conditions: present in Vietnam for 183 days or more within one calendar year, or for 12 consecutive months from the first day of presence in Vietnam.
Law 109/2025/QH15, Điều 2 khoản 2 điểm a
Test one: how Vietnam counts your days
Presence means the individual’s physical presence within Vietnamese territory.
The counting rules for entry and exit are in Decree 253/2026/NĐ-CP:
- The day you arrive counts as one day.
- The day you leave counts as one day.
- Entering and leaving on the same day counts together as a single day.
- Arrival and departure dates come from the immigration authority’s certification on your passport, laissez-passer or other entry and exit documents.
The 183-day line itself is in Law 109/2025/QH15. See Cam Ranh Airport arrival for what happens at the border gate.
Calendar year or 12 months from your first day
The test allows either window. Say you are present fewer than 183 days in a calendar year, but 183 days or more in the 12 months from your first day. You still meet the test. For that person the first tax period is the 12 consecutive months from the first day of presence.
Test two: a regular residence in Vietnam
The second test ignores your day count and looks at your home. A regular residence includes a registered permanent residence, or a home rented to live in under a lease with a fixed term.
Có nơi ở thường xuyên tại Việt Nam, bao gồm có nơi ở đăng ký thường trú hoặc có nhà thuê để ở tại Việt Nam theo hợp đồng thuê có thời hạn.
A resident individual also has a regular residence in Vietnam, including a place of registered permanent residence or a home rented to live in under a lease with a fixed term.
Law 109/2025/QH15, Điều 2 khoản 2 điểm b
Which address counts as registered for a foreigner
For a foreigner, the registered residence is the permanent-residence address recorded on the Permanent Residence Card. It can also be the temporary-residence address declared when applying for a Temporary Residence Card from the Ministry of Public Security.
Read Temporary Residence Card in Nha Trang for that card, and temporary residence registration in Nha Trang for the separate duty to register where you sleep.
Rented homes: the lease days add up
A rented home counts when the lease terms total 183 days or more within the tax year. A person without a regular residence, but with a total of 183 or more rented days across leases, is likewise a resident. That includes renting in more than one place.
The decree counts a hotel, guesthouse, motel, hostel, your workplace or an office as a rented home to live in. It makes no difference whether you rent it or your employer rents it for you.
Renting an apartment in Nha Trang covers the lease rules.
Under 183 days but with a home here
A person with a regular residence in Vietnam, present fewer than 183 days in the tax year, is a resident if they cannot prove tax residency in any country. Proof of residence in another country is based on a Certificate of Residence.
If your country has signed a double-taxation agreement with Vietnam but issues no such certificate, you give a copy of your passport to prove the period you lived there.
Trường hợp cá nhân có nơi ở thường xuyên tại Việt Nam theo quy định tại khoản 2 Điều này nhưng thực tế có mặt tại Việt Nam dưới 183 ngày trong năm tính thuế mà cá nhân không chứng minh được là cá nhân cư trú của nước nào thì cá nhân đó là cá nhân cư trú tại Việt Nam.
A person with a regular residence in Vietnam who is actually present fewer than 183 days in the tax year and cannot prove being a tax resident of any country is a resident individual of Vietnam.
Decree 253/2026/NĐ-CP, Điều 4 khoản 3
Resident or non-resident: what changes
Anyone who does not meet the resident conditions is a non-resident. The split decides which income Vietnam taxes.
| Resident | Non-resident | |
|---|---|---|
| Taxable income | Arising inside and outside Vietnam | Arising within Vietnam |
| Where paid or received | Makes no difference | Makes no difference |
| Wage tax | Five progressive brackets | Flat 20% on wages for work in Vietnam |
Resident: the five wage brackets
A resident’s wage tax is the taxable income multiplied by the progressive rates. Taxable income is total wage income minus social, health and unemployment insurance contributions and the deductions in Articles 10 and 11 of the Law. Each rate applies only to the part of income inside its bracket.
| Portion of taxable income per year (million VND) | Rate |
|---|---|
| Up to 120 | 5% |
| Over 120 to 360 | 10% |
| Over 360 to 720 | 20% |
| Over 720 to 1,200 | 30% |
| Over 1,200 | 35% |
The law taxes other income besides wages, starting with business income. This page does not cover their rates.
Non-resident: 20% on wages for work in Vietnam
A non-resident’s wage tax is the total wages received for work performed in Vietnam multiplied by 20%, regardless of where the income is paid.
Thuế thu nhập cá nhân đối với thu nhập từ tiền lương, tiền công của cá nhân không cư trú được xác định bằng tổng số tiền lương, tiền công mà cá nhân không … cư trú nhận được do thực hiện công việc tại Việt Nam nhân (x) với thuế suất 20%, không phân biệt nơi trả thu nhập.
Tax on a non-resident’s wages is the total wages received for work performed in Vietnam, multiplied by 20%, regardless of where the income is paid.
Law 109/2025/QH15, Điều 21
Tax paid abroad and when the current law applies
Tax already paid abroad is credited against Vietnamese personal income tax for countries that have signed a double-taxation agreement with Vietnam. The credit works as that agreement provides. This page does not cover any country’s treaty terms, so read your own country’s agreement.
Law 109/2025/QH15 takes effect from 1 July 2026. Its provisions on a resident’s income from business and from wages and salaries apply from the 2026 tax period.
The older Law 04/2007/QH12 ceases to be effective from the date the new Law takes effect. Its resident wage and business provisions cease from the 2026 tax period.
Getting a tax code and asking in Nha Trang
A foreign individual with income arising in Vietnam is a taxpayer under the tax-administration law. If you register directly with the tax authority, first-time registration is due within 10 working days of the date your personal income tax obligation arises.
The Khanh Hoa provincial tax authority (Thue tinh Khanh Hoa) runs its own site. That site gives its address as 17 Street 19/5, Vinh Diem Trung urban area, Tay Nha Trang Ward, Khanh Hoa Province. It shows the telephone number (0258) 3824372.
The site gives one address for the province and no ward-by-ward office list. Ask there which office covers your ward before you go. The new Nha Trang ward names help you read your address.
For the full filing process of someone paid from abroad, read Vietnam income tax for remote workers. Employees on a local contract should also read social insurance for foreigners.
This page sets out what the Personal Income Tax Law and its decree say. It is not tax advice about your situation. Check your own days, home and lease against the rules above. Ask the tax authority or a tax adviser when the answer changes what you pay.
More money guides: opening a bank account in Nha Trang, SIM card registration, and the money hub.
Photos and clips uploaded to Google Maps (Khanh Hoa Tax Authority on Google Maps (opens in a new tab)) by @CHUP HINH NHA TRANG.
Not confirmed: Whether you are a resident for the whole year or only from day 183 on: the quoted rule does not say, so ask the Khanh Hoa tax authority before budgeting. Which tax office covers your ward: the site gives one address, not a ward list, so confirm before you go.
Common questions
How many days in Vietnam make me a tax resident?
183 days or more within one calendar year, or within the 12 consecutive months counted from your first day of presence in Vietnam.
How are the days counted when I fly in and out of Cam Ranh?
The day of arrival counts as one day and the day of departure counts as one day. If you enter and leave on the same day, that is counted together as a single day. The dates come from the immigration authority's certification on your passport or travel document.
Does renting an apartment in Nha Trang make me a resident if I travel a lot?
A home rented to live in under a fixed-term lease counts as a regular residence. Lease days across several leases and several places add up to 183 days or more in the tax year. If you were present under 183 days, the next question covers proof of residence elsewhere.
Am I a resident if I have a home here but I am present under 183 days?
With a regular residence but under 183 days present in the tax year, you are a resident if you cannot prove tax residency in any country. The proof is a Certificate of Residence.
What rate applies to my wages if I am not a resident?
20% of the total wages and salaries you receive for work performed in Vietnam, regardless of where the income is paid.
What rates apply to a resident's wages?
Five brackets from 5% to 35% on taxable income from wages and salaries. Taxable income is wages minus insurance contributions and the deductions in Articles 10 and 11 of the Law.
Is tax paid in another country credited in Vietnam?
For countries that have signed a double-taxation agreement with Vietnam, tax already paid abroad is credited against tax payable in Vietnam, as the agreement provides.
When must I register for a tax code?
An individual who registers directly with the tax authority has 10 working days from the date the personal income tax obligation arises.
Where is the Khanh Hoa tax authority?
Its own website gives 17 Street 19/5, Vinh Diem Trung urban area, Tay Nha Trang Ward, Khanh Hoa Province. The telephone shown is (0258) 3824372.
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General information checked against the sources listed above, not legal advice for your situation. Rules and office practice change; confirm with the immigration office or a licensed adviser before you act. See how guides are checked.
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