Foreign experts exempted from income tax

The beneficiaries are foreigners employed to work in Vietnam under the agreements between the foreign non-governmental organizations and Vietnamese project governing bodies. These people must directly engage in activities within the NGO-funded projects/programs approved by the Vietnamese governing bodies in line with current regulations on managing and using NGO funds and the Terms of Reference (TOR) applied to foreign experts.

Other entities, including foreign individuals working in representative offices, project offices or functioning as project consultants, are not covered by the Ordinance.

The tax exemption files include a written request for individual income tax exemption from the NGO, a confirmation by the competent body in charge of approving the projects/programs, and other related documents.

The tax agencies will license a certificate on individual income tax exemption to foreign experts.

By Phương Uyên