How to calculate personal income tax for foreigners who are individuals who do not reside in Vietnam

For non-resident individuals - foreigners, the personal income tax calculation is prescribed as follows:

• The time to calculate personal income tax will be based on each time an individual's income arises;
• Income subject to personal income tax is income arising in Vietnam, regardless of where the income is paid and received;
• Tax deduction method: calculate tax at full tax rate.

In case a non-resident individual generates income inside and outside Vietnam, but cannot separate the income generated in Vietnam. Determination of total income arising in Vietnam will be calculated according to 1 of the following 2 cases:

➢ Case 1: Foreign individual not present in Vietnam:
In which: Total number of working days in the year - calculated according to the provisions of the Vietnam Labor Code

➢ Case 2: Foreign individual present in Vietnam: