Moving to Vietnam: taxes, residence and life
How to become tax resident in Vietnam: personal, dividend and corporate tax, 4 residence programmes, days needed, climate, safety and economy — compared with 194 countries.
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. The economy grew +7% in 2025; the IMF forecasts 6% for 2026. Its passport opens about 52 countries without a visa in advance. Security: No conflict; South China Sea disputes with China.
Key facts
| Top income tax | 35% |
|---|---|
| Dividend tax | 5% |
| Corporate tax | 20% |
| Податкове резидентство | з моменту прибуття — Registered permanent residence or rented home with lease ≥183 days in tax year; or 183 days present |
| Типовий шлях до посвідки | 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 |
| Паспорт | без візи або після прибуття до 52 країн |
| Economic growth | +7% (2025), forecast 6% (2026) |
| Тип клімату | tropical savanna (wet/dry) · 31.6° / 34.5° (Ho Chi Minh City) |
| Війна і конфлікти | none — No conflict; South China Sea disputes with China |
| Усі природні небезпеки | 7.9/10 |
| Надёжность банков | 4/10 · BB+ |
| Защита собственности | 3.5/10 |
| Тепло в домах зимой | 6/10 |
Residence programmes in Vietnam
- Investor Visa & Temporary Residence Card (DT1–DT3) — Інвестиція CHF 91'200 · open · 2026-10
- Work Permit + LD Visa / Temporary Residence Card — employment · open · 2026-10
- E-visa (90 days, multiple entry) — other · open · 2026-10
- Family Visa (TT) / Temporary Residence Card — family · open · 2026-10
Plan your residence route
Frequently asked questions
How many days do I need to spend in Vietnam to become tax resident?
з моменту прибуття. 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
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