Tax Code Registration Fee for Foreigners in Vietnam [2026]

Short answer: Tax code registration in Vietnam is free of charge — VND 0. Foreigners working, doing business, or earning taxable income in Vietnam only need to prepare the correct dossier and file it through one of three channels: via the income payer, online with a level-2 electronic ID, or in person at the tax office.

This article breaks down the dossier for three foreigner scenarios, the three filing channels, the four most common mistakes, and the tax obligations that arise after a tax code is issued — updated to the latest legal framework as of October 2026.

1. Which foreigners must register for a tax code in Vietnam?

Under Article 2 of the Tax Administration Law 108/2025/QH15 (effective 1 July 2026, replacing Law 38/2019/QH14), taxpayers include foreign organizations and individuals with activities or taxable income arising in Vietnam. In other words, the new law confirms that foreigners are taxpayers when they fall into one of these cases:

• Resident foreigners: present in Vietnam for 183 days or more in a calendar year or in 12 consecutive months, or having a regular residence in Vietnam — must register for a tax code to declare and finalize personal income tax (PIT).
• Non-resident foreigners earning taxable income arising in Vietnam (salaries, wages, business income, capital transfers, etc.) — still need a tax code so the tax authority and the income payer can manage their tax obligations.
• Foreigners who are household-business owners or individual entrepreneurs in Vietnam — register under the household/individual business category.

Important: Do not cite Tax Administration Law 38/2019 as current authority — it expired on 1 July 2026 when Law 108/2025 took effect.

2. Tax registration dossier for foreigners: three scenarios

The dossier components are set out in Circular 86/2024/TT-BTC (as amended by Circular 40/2025/TT-BTC). Here is the checklist for each scenario:

2.1. Resident foreigners with employment income

• Tax registration declaration, Form 05-DK-TCT (issued with Circular 86/2024/TT-BTC): full personal details, nationality, passport number, residential address in Vietnam.
• Valid passport (certified copy, or copy with original for verification).
• If filing via the income payer: add Form 05-DK-TH-TCT (summary table of tax registration via the income-paying organization), prepared by the employer.

2.2. Non-resident foreigners earning income in or from Vietnam

• Declaration Form 05-DK-TCT as above.
• Valid passport.
• Appointment letter or secondment decision (for non-residents assigned to work in Vietnam), or the labor/service contract — used to determine taxpayer status and the income source.
• Non-residents paid abroad on income arising from work performed in Vietnam must still register for a tax code to manage their PIT obligations as non-residents.

2.3. Foreign household-business owners / individual entrepreneurs

• Declaration Form 03-DK-TCT (for household businesses and individual entrepreneurs).
• Valid passport.
• Household business registration certificate (if already issued).

3. Three ways to file

Option 1: Via the income payer (recommended for employees)

The foreign employee submits the dossier to the employer, which consolidates it on Form 05-DK-TH-TCT and files it with the tax authority on the employee’s behalf. Pros: the employee does not file personally, and companies are usually familiar with the procedure. Cons: timing depends on the HR/accounting department.

Option 2: Online with a level-2 electronic ID

Individuals holding a level-2 electronic identification account (under Decree 69/2024/ND-CP) can register online via the tax sector’s public service portal, with no need to re-submit a passport copy if the data has already been integrated and verified. This is the fastest route once a level-2 e-ID is in place.

Option 3: In person at the tax office

File the paper dossier at the Sub-department of Taxation of the individual’s place of residence or where the income arises. Suitable when the dossier has special elements requiring direct explanation, or when no level-2 e-ID is available.

Processing time: the tax authority issues the tax code within the statutory time limit under Circular 86/2024/TT-BTC from receipt of a complete and valid dossier. In practice, filings via the income payer or online are typically processed within a few working days when the dossier is clean.

4. Four common mistakes that get dossiers returned

1. Wrong declaration form: using a pre-Circular 86/2024 version, or confusing Form 05-DK-TCT (individuals) with Form 03-DK-TCT (household businesses). Always download the latest form from the General Department of Taxation’s portal.
2. Expired or nearly-expired passport: the tax authority will reject the dossier if the passport is not valid at filing.
3. Missing appointment letter for non-residents: for specialists seconded by a parent company, the absence of the assignment/appointment decision prevents the tax authority from determining taxpayer status.
4. Mismatched information: name order (family/middle/given), date of birth, and nationality must match the passport exactly — a single character mismatch triggers a supplementation request.

5. After the tax code is issued: ongoing obligations

Getting a tax code is only the first step. Foreigners should note the following:

• Annual PIT finalization: resident individuals must finalize PIT each year (self-finalization or authorization to the income payer where eligible); non-residents settle tax per income occurrence.
• Notification of registration changes: passport renewal, change of residence, or change of residency status must be notified to the tax authority within the prescribed time limit to avoid administrative penalties.
• Tax code deactivation when no tax obligations remain in Vietnam (e.g., employment ends and the individual leaves permanently) — avoids a “dangling” tax code complicating a future return.

6. Frequently asked questions

Is there a fee for a foreigner’s tax code registration?

No. The State charges no fee for tax code registration — no legal instrument provides for such a fee. Any “tax code fee” charged by a third party is a service charge, not a state fee.

Can foreigners register online by themselves?

Yes, with a level-2 electronic ID account (VNeID level 2) under Decree 69/2024/ND-CP. Otherwise, file via the income payer or in person.

How long does issuance take?

Within the statutory limit under Circular 86/2024/TT-BTC from receipt of a complete dossier; in practice often just a few working days.

Do non-residents paid abroad need a Vietnamese tax code?

Yes, if the income arises from work performed in Vietnam and is subject to PIT in Vietnam — registration plus the appointment/secondment document is required.

7. Legal bases (as of 14 October 2026)

• Tax Administration Law 108/2025/QH15 — effective 1 July 2026 (replacing Law 38/2019/QH14).
• Circular 86/2024/TT-BTC on tax registration, amended by Circular 40/2025/TT-BTC — Forms 05-DK-TCT, 03-DK-TCT, 05-DK-TH-TCT.
• Decree 69/2024/ND-CP on electronic identification and authentication (level-2 e-ID accounts).

Note: tax registration forms may be updated by the tax authority from time to time — check the latest version on the tax sector’s public service portal before filing.

Contact us

If your company is processing tax code registrations for foreign specialists or employees, or needs a review of PIT obligations, the FLAT Law Firm team is ready to assist. Reach us via our contact page.