Digital Nomad Visa Foreign Income Exemption in Vietnam (2026)
Vietnam introduced a digital nomad-friendly visa pathway (DL visa, 90 days extendable) allowing remote workers employed abroad to reside in Vietnam.
Vietnam · Special Tax Regime · 2026
Last reviewed:
How it works
Vietnam introduced a digital nomad-friendly visa pathway (DL visa, 90 days extendable) allowing remote workers employed abroad to reside in Vietnam. Holders who remain under 183 days in a calendar year are treated as non-residents and pay 0% Vietnamese tax on their foreign employment income — only Vietnamese-sourced income at a flat 20% non-resident rate applies. Those staying over 183 days become tax residents and are subject to progressive rates on worldwide income (up to 35%). Minimum demonstrable income is approximately $2,000/month for visa processing purposes. Vietnam's low cost of living, fast internet infrastructure in Ho Chi Minh City and Hanoi, and 90-day entry terms make it a popular Southeast Asian base.
Who qualifies?
Foreign nationals working remotely for employers or clients outside Vietnam; non-residency (under 183 days) required for foreign income exemption; minimum ~$2,000/month income for visa purposes.
Regime vs. Standard Rate
| Scenario | Rate / Tax |
|---|---|
| Standard Vietnam top rate | 35% |
Calculate your take-home under Digital Nomad Visa Foreign Income Exemption
Enter your salary and select Vietnam + the digital-nomad-visa regime in our calculator.
Planning overview — not tax advice. Regime rules change; verify with a licensed Maltese advisor and official sources. See our methodology for data sources.