UntildVietnam tax — annual / first-year presence
Vietnam’s tax-residence presence test uses 183 days in a calendar year or in the first twelve consecutive months from arrival.
Source reviewed
Vietnam: travel & residency rules
Find the Vietnam day-count rules relevant to your stay, with calculators, counting assumptions and official sources.
At a glance
| Rule | Key numbers | Official reference |
|---|---|---|
| Vietnam tax — annual / first-year presence | 183 days · calendar year or first-arrival 12 months | Government of Vietnam — Decree 253/2026/NĐ-CP, Article 4 ↗ |
How each rule works
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