Expatriate tax ebook - Vietnam

Tax planning for expatriates involves structuring employment arrangements to take advantage of non taxable income (e.g. on/off first year allowance, per diem, housing rental cost, school fees for children paid by employer etc), income that is temporarily exempted from personal income tax and the residence status of the expatriates. It should be emphasised that residency status also affects the personal income tax burden of an individual, as there is a difference in tax rates, as well as the income to be taxed (i.e. worldwide income or Vietnam sourced income).


Information about Vietnam:

• introduction
• facts and figures
• basis of taxation
• what taxes?
• tax planning opportunities

Last updated 28 March 2008

This information has been provided by Grant Thornton Vietnam, a member firm of Grant Thornton International Ltd, and is for informational purposes only. Neither Grant Thornton Vietnam nor Grant Thornton International Ltd can guarantee the accuracy, timeliness or completeness of the data contained herein. As such, you should not act on the information without first seeking professional tax advice.
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