SBLAW would like to note that an important matter of representative office (R.O) in Vietnam is Personal Income Tax of Employees working for R.O.
Personal Income Tax in Vietnam is taxed on progressive tax rate basis, particular as follows:
Annual Taxable Income Monthly Taxable Income Tax rate
(million VND) (million VND)
0 – 60 0 – 5 5%
60 – 120 5 – 10 10%
120 – 216 10 – 18 15%
216 – 384 18 – 32 20%
384 – 624 32 – 52 25%
624 – 960 52 – 80 30%
More than 960 More than 80 35%
