Personal Income Tax withholding on overseas employment income recharges
02 November, 2026
Decree 253 provides clarity on PIT payment obligation where the employment income of expats is paid overseas and then recharged to a Vietnam affiliate where they work. This has not been addressed under the previous regulations.
This clarification is relevant to multinational companies with expatriates working in Vietnam who continue to be paid through an overseas group payroll, with their employment costs recharged to the Vietnam entity.
