Umzug nach Vietnam: Steuern, Aufenthalt und Leben
So werden Sie in Vietnam steuerlich ansässig: Einkommens-, Dividenden- und Gewinnsteuer, 4 Aufenthaltsprogramme, Anforderungen an die Steueransässigkeit und Klima. Grundlagen verstehen und Aufenthaltswege vergleichen.
Taxes
In Vietnam the top income tax rate is 35%, dividends are taxed at up to 5% and companies pay 20% corporate tax.
How to move and become tax resident
You can become tax resident in Vietnam from arrival once you take up residence (Registered permanent residence or rented home with lease ≥183 days in tax year; or 183 days present). The typical route is Investor TRC (DT3: VND 3bn+ in Vietnamese company): Capital contribution ≥VND 3bn (DT3, 3-yr TRC); VND 50bn+ for 5-yr, 100bn+ for 10-yr There are 4 open residence programmes in Vietnam — see the list below.
Living there
Ho Chi Minh City has a tropical savanna (wet/dry) climate with winter highs around 31.6 °C and summer highs around 34.5 °C.
Key facts
| Höchste Einkommenssteuer | 35% |
|---|---|
| Dividendensteuer | 5% |
| Gewinnsteuer | 20% |
| Steuerliche Ansässigkeit | ab Zuzug — Registered permanent residence or rented home with lease ≥183 days in tax year; or 183 days present |
| Typischer Aufenthaltsweg | Investor TRC (DT3: VND 3bn+ in Vietnamese company) — Capital contribution ≥VND 3bn (DT3, 3-yr TRC); VND 50bn+ for 5-yr, 100bn+ for 10-yr |
| Klimatyp | tropical savanna (wet/dry) · 31.6° / 34.5° (Ho Chi Minh City) |
Aufenthaltsprogramme in Vietnam
Aktive Programme
- Investor Visa & Temporary Residence Card (DT1–DT3) — Investition CHF 91'200 · 2026-10
- Work Permit + LD Visa / Temporary Residence Card — employment · 2026-10
- E-visa (90 days, multiple entry) — other · 2026-10
- Family Visa (TT) / Temporary Residence Card — family · 2026-10
Passende Ratgeber (Englisch)
Frequently asked questions
How many days do I need to spend in Vietnam to become tax resident?
ab Zuzug. Registered permanent residence or rented home with lease ≥183 days in tax year; or 183 days present Worldwide income up to 35%
How much tax will I pay in Vietnam?
In Vietnam the top income tax rate is 35%, dividends are taxed at up to 5% and companies pay 20% corporate tax.
Which residence programmes does Vietnam offer?
Investor Visa & Temporary Residence Card (DT1–DT3) (CHF 91'200); Work Permit + LD Visa / Temporary Residence Card; E-visa (90 days, multiple entry); Family Visa (TT) / Temporary Residence Card
What is the usual way to move to Vietnam?
Investor TRC (DT3: VND 3bn+ in Vietnamese company). Capital contribution ≥VND 3bn (DT3, 3-yr TRC); VND 50bn+ for 5-yr, 100bn+ for 10-yr
Compare with nearby countries
Afghanistan · Armenia · Australia · Azerbaijan · Bangladesh · Bhutan · Cambodia · China · Fiji · Georgia · Hong Kong · India
Nur allgemeine Information – keine Steuer-, Rechts-, Migrations-, Anlage- oder Finanzberatung und kein Mandatsverhältnis. Zahlen sind vereinfacht, unverbindlich und können veraltet sein. Prüfen Sie vor jeder Entscheidung bei der zuständigen Behörde und einer zugelassenen Fachperson im betreffenden Land. Partnerlinks sind gekennzeichnet und können uns eine Vergütung einbringen.