PIT– category –
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Vietnam Personal Income Tax for Japanese Expatriates — Residency, Gross-up, and Japan-Vietnam Tax Treaty
When Japanese parent companies send expatriates to their Vietnam subsidiaries, Personal Income Tax (PIT) becomes one of the most complex compliance areas. Unlike local employees, expatriates face issues of residency determination, worldw... -
Vietnam PIT Law Amendment (Effective July 2026) — Final Pre-Enforcement Checklist
Only about one month remains until Vietnam's amended Personal Income Tax Law (Law No. 109/2025/QH15) takes effect on July 1, 2026. The new personal allowance (15.5M VND/month) and dependent allowance (6.2M VND/month) have already been ap... -
PIT Law Amendment Effective July 2026 | 5 Things Companies Should Do Now
In December 2025, Vietnam's National Assembly passed the amended Personal Income Tax (PIT) Law (Law No. 109/2025/QH15). This amendment is being implemented in two phases. From January 1, 2026: Increased personal and dependent deductions ... -
Vietnam Payroll FAQ: Common Questions on Social Insurance, PIT, and Foreign Employees
Payroll calculation in Vietnam involves multiple systems such as social insurance (SI / HI / UI) and personal income tax (PIT), making it a challenging area for many Japanese companies. In this article, we summarize frequently asked payr... -
Understanding Vietnam’s Personal Income Tax (PIT): How It Works and the Calculation Steps — Explained Clearly with Deductions and Tax Rates
For Japanese companies operating subsidiaries in Vietnam, Personal Income Tax (PIT) is an essential system to understand, alongside payroll calculations. The taxable amount can vary significantly depending on social insurance contributio... -
Vietnam National Assembly Passes Amendment to the Personal Income Tax Law — Effective July 1, 2026
On December 10, 2025, the National Assembly of Vietnam approved the amended Personal Income Tax Law. This article provides a clear summary of key points of the new tax system that will take effect on July 1, 2026, specifical companies op...
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