Vietnam has a personal income tax system, but refunds work differently than in the United States
Vietnam does issue tax refunds, but the process and who receives them depends on your residency status and how you earned your income. If you are a Vietnamese resident and your employer withheld too much tax from your salary, you can request a refund from the tax authority. If you are a foreign resident or earned income from sources outside employment, the rules are narrower and the refund process is slower.
The Vietnamese tax year runs from January 1 to December 31. Most salaried employees have taxes withheld automatically by their employer, which means the refund process is straightforward if the withholding was incorrect. Self-employed people and those with multiple income sources file an annual declaration and may owe money or receive a refund depending on what they actually earned versus what they paid.
Key Takeaways
- Vietnamese residents who had too much tax withheld from salary can request a refund from the General Department of Taxation, usually within the same calendar year or early the next year.
- Foreign residents working in Vietnam can receive refunds on employment income, but the process requires a tax residency certificate and takes longer than for Vietnamese citizens.
- Self-employed people and those with investment or rental income must file an annual personal income tax declaration to determine whether they owe money or are owed a refund.
- Refunds are not automatic — you must contact the tax office in your province or city with proof of overpayment, such as payslips showing withholding amounts.
How withholding works for salaried employees
Your employer in Vietnam is required by law to withhold personal income tax (called thuế thu nhập cá nhân) from your monthly salary. The withholding rate depends on your gross income and is calculated using a progressive tax table. For 2024, the rates range from 5% on income above a certain threshold up to 35% on very high earners, though most employees fall into the 10% to 20% bracket.
The employer sends the withheld amount to the tax authority each month. If your circumstances change during the year — you get married, have a child, or receive a large bonus — your withholding may not match what you actually owe. This is when a refund becomes possible. You do not receive the refund automatically; you must request it.
Requesting a refund as a Vietnamese resident
To request a refund, contact the tax office (Cục Thuế) in the province or city where you work or live. You will need to provide your employer's withholding records, usually in the form of monthly payslips showing the tax deducted. The tax office will review your total income for the year and recalculate what you should have paid.
If the recalculation shows you paid more than you owed, the tax office will issue a refund. The timeline varies by location but typically takes four to eight weeks. Some tax offices allow you to request the refund in person or by mail; others require you to submit documents through your employer. Ask your employer's accounting department which method your local tax office prefers.
You can also request a refund if you had tax withheld on income that is exempt from taxation in Vietnam, such as certain types of interest or dividends. In that case, bring documentation proving the income source and the tax office will process the refund once they verify the exemption applies.
Refunds for foreign residents working in Vietnam
If you are a foreign national working in Vietnam and classified as a tax resident (generally meaning you have been in the country for 183 days or more in a 12-month period), you can request a refund on the same basis as Vietnamese residents. However, the process is more complex because you must first obtain a tax residency certificate from the tax authority, which confirms your residency status for tax purposes.
You will need this certificate, your passport, your work permit or temporary residence card, and your employer's withholding records. Submit these documents to the tax office in your province. The tax office will verify your residency status, which can add two to four weeks to the timeline. Once verified, the refund process follows the same path as for Vietnamese residents.
If you are classified as a non-resident for tax purposes (fewer than 183 days in the country), you are subject to a flat 20% tax on employment income with no deductions. Refunds are not available under this system unless you can prove the withholding was incorrect or that you should have been classified as a resident.
Self-employed people and annual tax declarations
If you are self-employed or have income from sources other than employment — such as rental income, business profits, or investment returns — you must file an annual personal income tax declaration. This declaration is due by March 31 of the following year and covers all income earned in the previous calendar year.
When you file the declaration, you report your total income and any taxes you already paid through withholding or quarterly payments. The tax office calculates what you owe based on your actual income and deductible expenses. If you paid more than you owe, you receive a refund. If you paid less, you owe the difference.
The refund process for self-employed people takes longer than for salaried employees because the tax office must review your business records or income documentation. Bring receipts, invoices, and proof of any tax payments you made during the year. The refund, if approved, is typically issued within six to twelve weeks.
What documents you need to bring
| Situation | Documents Required |
|---|---|
| Salaried employee (Vietnamese resident) | Payslips for the full year showing tax withheld; employment contract; national ID or passport |
| Salaried employee (foreign resident) | Payslips for the full year; tax residency certificate; passport; work permit or temporary residence card |
| Self-employed or business owner | Annual tax declaration form; business registration certificate; invoices and receipts for the year; proof of any tax payments made |
| Income from rental or investment | Lease agreement or investment account statements; proof of any withholding or tax payments; annual tax declaration |
Frequently Asked Questions
How long does it take to receive a tax refund in Vietnam?
For salaried employees, refunds typically arrive within four to eight weeks of submitting your request to the tax office. For self-employed people and those with complex income sources, the timeline is longer — six to twelve weeks — because the tax office must review your business records or income documentation.
Can I get a refund if I worked in Vietnam for only part of the year?
Yes. You report only the income you earned during the months you worked in Vietnam. If your employer withheld too much tax based on your actual earnings, you can request a refund. You will need to provide payslips for the months you worked and proof of your employment dates.
What if my employer did not withhold tax from my salary?
Your employer is legally required to withhold tax. If they did not, you are still responsible for paying the tax owed. You must file an annual tax declaration and pay the amount due. You cannot receive a refund in this situation, but you may want to ask your employer why withholding was not done.
Do I need to file a tax return to get a refund, or can I just contact the tax office?
For salaried employees, you do not need to file a full tax return — you can contact the tax office directly with your payslips and request a refund. For self-employed people and those with other income sources, you must file an annual personal income tax declaration to determine whether you are owed a refund.
Can I request a refund for taxes withheld in previous years?
Yes, but there are time limits. You can typically request a refund for the current year and the previous year. For older years, contact your local tax office to ask about the statute of limitations in your province, as this varies by location.