{"id":1176,"date":"2025-03-31T09:57:07","date_gmt":"2025-03-31T09:57:07","guid":{"rendered":"https:\/\/hpgrp.vn\/personal-income-tax-who-needs-to-pay-and-what-you-should-know\/"},"modified":"2025-03-31T09:57:07","modified_gmt":"2025-03-31T09:57:07","slug":"personal-income-tax-who-needs-to-pay-and-what-you-should-know","status":"publish","type":"post","link":"https:\/\/hpgrp.vn\/en\/personal-income-tax-who-needs-to-pay-and-what-you-should-know\/","title":{"rendered":"Personal Income Tax: Who Needs to Pay and What You Should Know"},"content":{"rendered":"<p><span style=\"font-weight: 400;\">Personal Income Tax (PIT) is a type of tax that many people encounter, but not everyone fully understands. This article will simply explain how to pay personal income tax, who is required to pay, and how to do it correctly to avoid trouble. Let\u2019s dive in!  <\/span><\/p>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_73 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">Mu\u0323c lu\u0323c n\u00f4\u0323i dung<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"Toggle Table of Content\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1 ' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/hpgrp.vn\/en\/personal-income-tax-who-needs-to-pay-and-what-you-should-know\/#1_What_is_Personal_Income_Tax\" title=\"1. What is Personal Income Tax?\">1. What is Personal Income Tax?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/hpgrp.vn\/en\/personal-income-tax-who-needs-to-pay-and-what-you-should-know\/#2_Who_Has_to_Pay_Personal_Income_Tax\" title=\"2. Who Has to Pay Personal Income Tax?\">2. Who Has to Pay Personal Income Tax?<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/hpgrp.vn\/en\/personal-income-tax-who-needs-to-pay-and-what-you-should-know\/#People_Residing_Long-Term_in_Vietnam_Resident_Individuals\" title=\"People Residing Long-Term in Vietnam (Resident Individuals)\">People Residing Long-Term in Vietnam (Resident Individuals)<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/hpgrp.vn\/en\/personal-income-tax-who-needs-to-pay-and-what-you-should-know\/#People_Staying_in_Vietnam_Short-Term_Non-Resident_Individuals\" title=\"People Staying in Vietnam Short-Term (Non-Resident Individuals)\">People Staying in Vietnam Short-Term (Non-Resident Individuals)<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/hpgrp.vn\/en\/personal-income-tax-who-needs-to-pay-and-what-you-should-know\/#3_When_Is_It_Not_Necessary_to_Pay_Personal_Income_Tax\" title=\"3. When Is It Not Necessary to Pay Personal Income Tax?\">3. When Is It Not Necessary to Pay Personal Income Tax?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/hpgrp.vn\/en\/personal-income-tax-who-needs-to-pay-and-what-you-should-know\/#4_How_is_Personal_Income_Tax_Calculated\" title=\"4. How is Personal Income Tax Calculated?\">4. How is Personal Income Tax Calculated?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/hpgrp.vn\/en\/personal-income-tax-who-needs-to-pay-and-what-you-should-know\/#5_How_to_Properly_Pay_Personal_Income_Tax\" title=\"5. How to Properly Pay Personal Income Tax?\">5. How to Properly Pay Personal Income Tax?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/hpgrp.vn\/en\/personal-income-tax-who-needs-to-pay-and-what-you-should-know\/#6_Tips_for_Easily_Filing_Personal_Income_Tax\" title=\"6. Tips for Easily Filing Personal Income Tax\">6. Tips for Easily Filing Personal Income Tax<\/a><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"1_What_is_Personal_Income_Tax\"><\/span><b>1. What is Personal Income Tax?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Personal Income Tax (PIT) is the amount of money you must pay to the government based on your income. This income can come from: <\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Salary and bonuses from work.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Income from business or trading.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Income from investments, real estate sales, or winnings (such as lottery prizes or high-value gifts).<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">But don\u2019t worry, not every income requires tax payment! There are many cases where you may be exempt or eligible for reductions. <\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"2_Who_Has_to_Pay_Personal_Income_Tax\"><\/span><b>2. Who Has to Pay Personal Income Tax?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Below are the individuals required to pay Personal Income Tax (PIT):<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"People_Residing_Long-Term_in_Vietnam_Resident_Individuals\"><\/span><b>People Residing Long-Term in Vietnam (Resident Individuals)<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">You are considered a \u201cresident individual\u201d if:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">You live in Vietnam for 6 months (183 days) or more in a year.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">You have a permanent residence in Vietnam (owned or long-term rented house).<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">If you fall into this group, you must pay PIT on<\/span><b> all income<\/b><span style=\"font-weight: 400;\">, whether earned in Vietnam or abroad.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"People_Staying_in_Vietnam_Short-Term_Non-Resident_Individuals\"><\/span><b>People Staying in Vietnam Short-Term (Non-Resident Individuals)<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">If you are in Vietnam for less than 6 months, you only pay personal income tax on<\/span><b> income earned in Vietnam.<\/b><span style=\"font-weight: 400;\">. For example:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Salary from a job in Vietnam.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Money from selling land and houses in Vietnam.<\/span><\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"3_When_Is_It_Not_Necessary_to_Pay_Personal_Income_Tax\"><\/span><b>3. When Is It Not Necessary to Pay Personal Income Tax?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">There are some cases where you do not have to pay personal income tax, for example:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Low income:<\/b><span style=\"font-weight: 400;\"> If your monthly salary is below 11 million VND (this figure may change), you do not have to pay taxes after deducting exemptions.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Exemption for families<\/b><span style=\"font-weight: 400;\">:<\/span>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">You are entitled to a reduction of 11 million VND per month for yourself.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">If you have young children or elderly parents, you receive an additional reduction of 4.4 million VND per person per month.<\/span><\/li>\n<\/ul>\n<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Some special income<\/b><span style=\"font-weight: 400;\">:<\/span>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Gift money, scholarships under 10 million VND per time.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Money from the sale of real estate between spouses, parents, and siblings.<\/span><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"4_How_is_Personal_Income_Tax_Calculated\"><\/span><b>4. How is Personal Income Tax Calculated?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Depending on the case, personal income tax is calculated differently:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Residents<\/b><span style=\"font-weight: 400;\">: The tax is calculated at a gradually increasing percentage, from 5% to 35%, based on income after deductions and exemptions.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Non-residents<\/b><span style=\"font-weight: 400;\">: Typically, 20% of income earned in Vietnam is withheld directly.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Some special cases<\/b><span style=\"font-weight: 400;\">: Such as winning a prize, selling securities, may be subject to a 10% deduction upon receiving the money.<\/span><\/li>\n<\/ul>\n<p><b>Simple example<\/b><span style=\"font-weight: 400;\">You earn 20 million VND\/month from salary. After deducting 11 million VND exempted, you have 9 million VND subject to tax. The tax will be calculated according to the corresponding percentage rate.  <\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"5_How_to_Properly_Pay_Personal_Income_Tax\"><\/span><b>5. How to Properly Pay Personal Income Tax?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Paying personal income tax is not difficult if you do it the right way.<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>If you work for a company<\/b><span style=\"font-weight: 400;\">: The company will automatically deduct taxes from your salary and submit them on your behalf.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>If you are self-employed or freelancing<\/b><span style=\"font-weight: 400;\">: You need to declare and pay taxes yourself, usually every 3 months or at the end of the year.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Deadline for submission<\/b><span style=\"font-weight: 400;\">:<\/span>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">The company submits before the 20th of the following month.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Individuals must submit their self-declaration before the end of April of the following year.<\/span><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"6_Tips_for_Easily_Filing_Personal_Income_Tax\"><\/span><b>6. Tips for Easily Filing Personal Income Tax<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Keep documents such as contracts and invoices related to income.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Learn more on the website of the General Department of Taxation.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">If it seems complicated, please ask an accountant or tax expert for help!<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Paying personal income tax is the responsibility of those who have income as regulated. Just understand clearly which group you belong to, how much income you have, and the exempted amounts, and you will easily do it right. If you have any questions, please contact <a href=\"https:\/\/hpgrp.vn\/en\/\"><strong>H&amp;P GROUP &#8211; Hotline: 028.6650.4729.<\/strong><\/a>  <\/span><\/p>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Personal Income Tax (PIT) is a type of tax that many people encounter, but not everyone fully understands. This article will simply explain how to pay personal income tax, who is required to pay, and how to do it correctly to avoid trouble. Let\u2019s dive in! 1. What is Personal Income Tax? Personal Income Tax&#8230;<\/p>\n","protected":false},"author":1,"featured_media":1086,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[3],"tags":[],"class_list":["post-1176","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-uncategorized"],"acf":[],"_links":{"self":[{"href":"https:\/\/hpgrp.vn\/en\/wp-json\/wp\/v2\/posts\/1176","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/hpgrp.vn\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/hpgrp.vn\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/hpgrp.vn\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/hpgrp.vn\/en\/wp-json\/wp\/v2\/comments?post=1176"}],"version-history":[{"count":0,"href":"https:\/\/hpgrp.vn\/en\/wp-json\/wp\/v2\/posts\/1176\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/hpgrp.vn\/en\/wp-json\/wp\/v2\/media\/1086"}],"wp:attachment":[{"href":"https:\/\/hpgrp.vn\/en\/wp-json\/wp\/v2\/media?parent=1176"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/hpgrp.vn\/en\/wp-json\/wp\/v2\/categories?post=1176"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/hpgrp.vn\/en\/wp-json\/wp\/v2\/tags?post=1176"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}