Who it applies to
Individuals reviewing recorded presence in Vietnam, including people whose first period crosses a year boundary.
Vietnam 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.
Check your own dates: Vietnam tax — annual / first-year presence calculator →
Summary
- Day rule / reminder
- 183 days · calendar year or first-arrival 12 months
- Window
- 12 months from the selected arrival · calendar year also tracked
- What the tool measures
- The recorded-day component
- Official reference
- Government of Vietnam — Decree 253/2026/NĐ-CP, Article 4 ↗
Vietnam’s tax-residence presence test uses 183 days in a calendar year or in the first twelve consecutive months from arrival.
The rule
Enter the first arrival date when using the initial twelve-month test. Arrival and departure dates count, and a same-day visit counts once.
Habitual residence and qualifying accommodation can also affect residence. The recorded-day total does not establish the full tax position.
Counting the days
Recorded arrival and departure dates count once. Missing travel history, other eligibility conditions and treaty outcomes are not calculated.
- Choose the date through which you want to count, then add your recorded visits.
- Use the counting convention above. Overlapping recorded dates in the relevant region are counted only once.
- Read the result alongside the conditions. Missing records and other eligibility requirements are not inferred from a total.
Examples
These examples demonstrate the counter's arithmetic, using a count-through date of 30 October 2026. They do not determine legal status or eligibility.
Example 1 — one recorded visit
- to · Vietnam
Recorded result: 10 days
Example 2 — overlapping records
- to · Vietnam
- to · Vietnam
Recorded result: 15 days
Example 3 — two visits with a gap
- to · Vietnam
- to · Vietnam
Recorded result: 16 days
Exceptions & edge cases
Set your first arrival for the initial 12-month route. Later calendar years are also tracked. Permanent accommodation and residence evidence can affect status independently.
Use the official reference for the full conditions and any changes since the source review date shown on this page.
Common misconceptions
“A count below the day threshold settles tax residence.”
A recorded-day total is one component. Review the separate conditions and exceptions described on this page.
“Unrecorded days are included in the total.”
The calculator uses only the dates you enter. Missing history can make the result incomplete.
Frequently asked questions
What does this rule count?
Vietnam’s tax-residence presence test uses 183 days in a calendar year or in the first twelve consecutive months from arrival.
Which counting window does this tool use?
12 months from the selected arrival · calendar year also tracked. Recorded arrival and departure dates count once. Missing travel history, other eligibility conditions and treaty outcomes are not calculated.
What else should I check before relying on the total?
Set your first arrival for the initial 12-month route. Later calendar years are also tracked. Permanent accommodation and residence evidence can affect status independently.
Where can I read the official requirements?
Read Government of Vietnam — Decree 253/2026/NĐ-CP, Article 4 ↗. The source was last reviewed on .
Keep this count with your travel history.
Follow your recorded days and selected reminders in Untild, alongside your other travel counters.
Get Untild for iPhone ↗Sources
Source last reviewed: . This is the source review date, not a claim that every legal condition is calculated.
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