Chapter II
BASES FOR TAX CALCULATION AND TAX RATES
Article 8.- Bases for tax calculation are the taxable incomes and the tax rates.
Article 9.- The taxable regular income specified in Clause 1, Article 2 of this Ordinance is the total amount of money an individual earns on a monthly average a year, which is over VND 3,000,000 for Vietnamese citizens and other individuals residing in Vietnam and over VND 8,000,000 for foreigners residing in Vietnam and Vietnamese citizens laboring or working abroad. Particularly for foreigners who are considered not residing in Vietnam, their taxable regular income is the total income generated from their work in Vietnam.
Foreigners shall be considered as residing in Vietnam if they stay in Vietnam for 183 days or more in the period of 12 months from the date they arrive in Vietnam; and shall be considered as not residing in Vietnam if they stay in Vietnam less than 183 days in the same period.
Article 10.- The partially progressive tax rates applicable to regular incomes are prescribed below:
1. For Vietnamese citizens and other individuals residing in Vietnam:
Calculation unit: VND 1,000
|
Level
|
Average monthly income/person
|
Tax rates (%)
|
|
1
|
Up to 3,000
|
0
|
|
2
|
Over 3,000 to 6,000
|
10
|
|
3
|
Over 6,000 to 9,000
|
20
|
|
4
|
Over 9,000 to 12,000
|
30
|
|
5
|
Over 12,000 to 15,000
|
40
|
|
6
|
Over 15,000
|
50
|
For individuals who, after paying income taxes at the rates prescribed in this table, still have a remaining average income of over VND 15,000,000/month, they shall have to pay a surtax of 30% of the amount exceeding VND 15,000,000.
2. For foreigners residing in Vietnam and Vietnamese citizens laboring or working abroad:
Calculation unit: VND 1,000
|
Level
|
Average monthly income/person
|
Tax rates (%)
|
|
1
|
Up to 8,000
|
0
|
|
2
|
Over 8,000 to 20,000
|
10
|
|
3
|
Over 20,000 to 50,000
|
20
|
|
4
|
Over 50,000 to 80,000
|
30
|
|
5
|
Over 80,000 to 120,000
|
40
|
|
6
|
Over 120,000
|
50
|
3. For foreigners who are considered not residing in Vietnam, the tax rate of 25% shall apply to the total income amount.
Article 11.- The taxable irregular income is the income an individual earns each time, which is over VND 2,000,000 as prescribed in Clause 2, Article 2 of this Ordinance.
Article 12.-
1. The partially progressive tax rates applicable to irregular incomes, except for the cases specified in Clauses 2, 3 and 4 of this Article, are prescribed below:
Calculation unit: VND 1,000
|
Level
|
Income for each time of earning
|
Tax rates (%)
|
|
1
|
Up to 2,000
|
0
|
|
2
|
Over 2,000 to 4,000
|
5
|
|
3
|
Over 4,000 to 10,000
|
10
|
|
4
|
Over 10,000 to 20,000
|
15
|
|
5
|
Over 20,000 to 30,000
|
20
|
|
6
|
Over 30,000
|
30
|
2. Income from technology transfer, which is over VND 2,000,000 for each transfer, shall be taxed at the rate of 5% of the total income.
3. Income from lottery prizes, which is over VND 12,500,000 for each winning, shall be taxed at the rate of 10% of the total income.
4. Income in the forms of gifts and presents in kind sent from abroad, which is over VND 2,000,000 per sending, shall be taxed at the rate of 5% of the total income.
Article 13.- Incomes in kind or in foreign currencies must be converted into Vietnam dong for use as basis for tax calculation.
The incomes in kind shall be calculated at the market prices at the time of their generation.
The incomes in foreign currencies shall be calculated at the average exchange rate on the inter-bank foreign currency market announced by the State Bank of Vietnam at the time of their generation.
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