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% |
| 稅務居所 | 自抵達起 — Registered permanent residence or rented home with lease ≥183 days in tax year; or 183 days present |
| 您的路徑 | 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 |
| 護照 | 可免籤或落地籤前往 52 個國家 |
| Economic growth | +7% (2025), forecast 6% (2026) |
| 氣候型別 | tropical savanna (wet/dry) · 31.6° / 34.5° (Ho Chi Minh City) |
| 戰爭與衝突 | none — No conflict; South China Sea disputes with China |
| 所有自然災害 | 7.9/10 |
| 銀行穩健度 | 4/10 · BB+ |
| 財產保護 | 3.5/10 |
| 冬季住宅溫暖度 | 6/10 |
Residence programmes in Vietnam
- Investor Visa & Temporary Residence Card (DT1–DT3) — 投資 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?
自抵達起. 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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