在越南外派人員個人所得稅QA

在越南外派人員個人所得覆蓋範圍，個人所得稅率和級距，所得申報退稅及匯款

Email：sgn4ww@evershinecpa.com
或
越南永輝BPO有限公司
聯絡人：蘇 玉 燕 副總經理
手機：+886-928-486-835  
skype: rachelsu8  
wechat: r0928486835
電話：+886-2-2717-0515 分機:104  

2.1. 徵收外派個人所得稅

越南政府通常頒布與所得稅有關的法律。稅務由稅務總局管理。越南居民僱員需就其全球收入納稅，而外國居民則僅就其在越南累積的收入納稅。

越南的課稅年度為公曆年，即1月1日至12月31日。

Covid-19指導，自 2021 年 7 月 1 日至 2022 年 6 月 30 日，勞動事故和職業傷害提撥率降至零 (第 68/NQ-CP 號決議)。

參考

越南財政部（越南語）

胡志明市稅務局（越南語）

個人所得稅法（越南語）

In English

2.1. Income Taxes Imposed —

Vietnam government generally enacts laws related to income tax. Taxes are administered by the General Department of Taxation. Employees that are Vietnam residents are taxed on their worldwide income while nonresidents are taxed only on Vietnam-sourced income.

The tax year in Vietnam is the calendar year from Jan. 1 to Dec. 31.

Coronavirus (Covid-19) Guidance: The labor accident and occupational disease contribution rate was reduced to zero from July 1, 2021, to June 30, 2022, by Resolution No. 68/NQ-CP.

References

Vietnam Ministry of Finance (Vietnamese)

Ho Chi Minh City Tax Department (Vietnamese)

Law on Personal Income Tax (Vietnamese)

2.2. 雇主扣繳範圍

越南的雇主必須從員工的薪資中代扣個人所得稅。

In English

2.2. Employer Coverage —

Employers in Vietnam are required to withhold personal income taxes from their employees’ payrolls.

2.3. 員工個人所得覆蓋範圍

個人所得稅納稅人是指在越南境內或境外產生應稅收入的任何居民。就稅務上來說，如果外國人自抵達越南起連續 12 個月內在越南居住累計達到 183 天或以上，或擁有已登記為永久的普通住宅物業，則通常被視為居民。

根據《勞動法》規定，僱員是指年滿15歲、有勞動能力並簽訂勞動契約的人。

In English

2.3. Employee Coverage —

A personal income taxpayer is defined as any resident with taxable income earned either within or outside the territory of Vietnam. For tax purposes, foreigners are generally deemed to be residents if they reside in Vietnam for 183 days or more within 12 consecutive months since their arrival in Vietnam or have a residential property that has been registered as permanent.

According to the Labor Code, an employee is defined as an individual at least 15 years old who is able to work and has entered into a labor contract.

2.4. 員工個人所得稅率和級距

越南居民的個人所得稅稅率根據個人收入水準從 5% 到 35% 逐步增加。越南個人所得稅稅率以及居民每個稅級的年收入最低和最高金額如下：

納稅年度的收入範圍（越南盾）	所得稅稅率
高達 6 千萬 ₫	5%
超過 6 千萬₫至多 1.2 億₫	10%
超過 1.2 億₫最多 2.16 億₫	15%
超過 2.16 億₫最多 3.84 億₫	20%
超過 3.84 億₫最多 6.24 億₫	25%
超過 6.24 億₫ ，高達 9.6 億₫	30%
超過9.6億₫	35%

非居民的個人所得稅稅率一率為 20%。

In English

2.4. Rates and Thresholds —

Personal income tax rates in Vietnam are levied on a progressive scale, ranging from 5% to 35% for residents depending on an individual’s level of income.

Vietnam’s personal income tax rates and minimum and maximum amounts of annual income for each tax bracket for residents are as follows:

Range of Income for Tax Year (Vietnamese Dong)	Income Tax Rate
Up to 60 million ₫	5%
More than 60 million ₫ and up to 120 million ₫	10%
More than 120 million ₫ and up to 216 million ₫	15%
More than 216 million ₫ and up to 384 million ₫	20%
More than 384 million ₫ and up to 624 million ₫	25%
More than 624 million ₫ and up to 960 million ₫	30%
More than 960 million ₫	35%

Nonresidents are taxed a flat personal income tax rate of 20%.

2.5. 僱主扣繳稅號登記

有下列情形之一的，雇主和僱員必須在 10 天內向稅務總局登記： 已頒發商業登記證、設立和經營許可證或投資證書的；無須進行商業登記的組織開始營業後產生代扣代繳稅款的責任時；有應繳個人所得稅的義務或需要提出退稅要求時。

In English

2.5. Registration —

Employers and employees must register with the General Department of Taxation within 10 days if any of the following occurs: a business registration certificate,  a license for establishment and operation, or investment certificate is issued; business operations are commenced in the case of organizations which are not subject to business registration, the responsibility for withholding and paying tax on behalf of other arises; a personal income tax obligation arises or a claim for tax refund is requested.

2.6. 員工個人所得應稅金額

應納稅所得額包括：薪金、工資、津貼和獎金；來自科學或技術服務、技術轉移、發明或商標使用權許可、IT服務、諮詢或培訓服務或代理服務的收入；特許權使用費收入；經紀佣金和所有獎金。 免徵個人所得稅的收入包括：外匯匯款收入；夜班或加班工資；健康保險繳款；由社會保險支付的退休金；獎學金收入；人壽保險、非人壽保險的賠償收入、工傷事故賠償收入。

In English

2.6. Taxable Amounts —

Income subject to taxation includes: salaries, wages, allowances and bonuses; income derived from scientific or technical services, technology transfer, licensing of rights to use inventions or trademarks, IT services, consultancy or training services or agency services; income from royalties; brokerage commissions and all bonuses.

Income exempt from personal income tax includes: income from foreign exchange remittances; wages paid for night shift or overtime work; health insurance contributions; retirement pensions paid by the social insurance; income from scholarships; income from indemnities paid under life insurance policies, non-life insurance policies and compensation for labor accidents.

2.7.扣繳方法

所得稅必須按月從應稅所得中預扣。

In English

2.7. Withholding Methods —

Income tax must be withheld from taxable income on a monthly basis.

2.8. 員工個人所得申報退稅及匯款

雇主必須在每月 20 日之前使用表格 2-KK-TNCN 匯出上個月應稅收入的每月扣除額。雇主和員工還必須在每年 3 月 31 日之前提交上一年應稅收入的年度報稅表。 雇主必須以電子方式繳納稅款。

In English

2.8. Returns and Remittance —

Employers are required to remit monthly withholdings by the 20th of each month following the month of taxable income with Form 2-KK-TNCN. Employers and employees must also submit annual tax returns by March 31 each year for taxable income occurred in the previous year.

Employers are required to remit payment of taxes electronically.

2.9. 員工持股計畫

越南沒有提供股票選擇權或員工股票計畫預扣稅的指示。為非居民公司工作的越南國民在越南國家銀行特定的規範下可以參與員工持股計畫。

In English

2.9. Employee Share Plans —

Vietnam does not provide guidance on withholding for stock options or employee share plans.

Vietnamese nationals working for nonresident companies are permitted to participate in employee share plans under specific regulations set by the State Bank of Vietnam.

2.10. 記錄保存

稅務記錄通常必須保存至少五年。

In English

2.10. Recordkeeping —

Tax records generally must be retained for a minimum of five years.

2.11. 處罰

不遵守越南稅法的處罰包括： 從國庫、商業銀行或其他信貸機構的實體帳戶中依稅務行政決定扣除金額；凍結帳戶；扣除部分工資或收入；依稅務行政決定沒收個人在其他組織下持有的金錢或資產；撤銷納稅識別號碼；暫停使用發票；或吊銷商業登記證、設立及經營許可證或執業許可證。

In English

2.11. Penalties —

Penalties for not following the tax laws in Vietnam include: the deduction of money amounts from accounts of entities subject to execution of tax administrative decisions at the State Treasury, commercial banks or other credit institutions; request for freezing of accounts; deduction of part of salaries or incomes; confiscation of money or other assets of entities being held by other organizations or individuals that is subject to enforcement of tax administrative decisions; revocation of tax identification numbers; suspension of use of invoices; or revocation of business registration certificates, establishment and operation licences or practice licences.

聯繫我們：

Email：sgn4ww@evershinecpa.com
或
越南永輝BPO有限公司

聯絡人：蘇 玉 燕 副總經理
手機：+886-928-486-835  
skype: rachelsu8  
wechat: r0928486835
電話：+886-2-2717-0515 分機:104  

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