vivre-au-vietnam
An old facade and a Vietnamese flag in Hanoi's Old Quarter
2026 tax guide

Taxes in Vietnam for French citizens

The tax treaty, income tax brackets, worked examples and a comparison with the most popular destinations.

By Jérémie Chiari · Last updated: March 2026

The 30-second version
Vietnam applies a progressive income tax of 5 to 35%, with an effective rate of 10-15% for most freelancers. The 1993 France-Vietnam tax treaty prevents double taxation. A freelancer earning EUR 5,000/month saves about EUR 2,550/month by moving to Da Nang.

Disclaimer: This guide is for information only and is not personalized tax advice. Tax laws change regularly. Consult a chartered accountant or a tax lawyer before making any decision that affects your tax situation.

What you need to know

The tax rules, explained simply. No jargon, just the essentials.

Good news: you will never pay tax twice on the same income. France and Vietnam have signed a bilateral tax treaty. If you pay tax on your income in Vietnam, France will not claim it a second time. That makes the financial transition a smooth one.

Sources: France-Vietnam bilateral tax treaty (Impots.gouv.fr), French Public Finances Directorate (DGFiP), KPMG Vietnam, PwC.

Vietnam vs Portugal vs Bali

The 3 destinations French expats consider most often. Let's compare the facts.

Our pick

Vietnam (Da Nang)

Taxes

5-35%

Progressive scale with generous deductions. The effective rate is often 10-15% for a freelancer.

Cost of living

€800/month

Rent: €300-500Meal: €2-4Coffee: €1Cowork: €50

Quality of life

28-33°C, 300+ days of sunshine
Internet: 50-100 Mbps fiber
Safety: Very safe
Visa: 90-day e-visa, renewable
  • Cost of living 3x lower than in France
  • Tax treaty with France (no double taxation)
  • Growing French community
  • Fast, reliable internet
  • Outstanding food
  • Language barrier (Vietnamese)
  • Rainy season (Sept-Nov)
  • Geographic distance

Portugal (Lisbon)

Taxes

14.5-48%

Steep scale. The NHR (Non-Habitual Resident) status offered a 20% flat rate but has been phasing out since 2024.

Cost of living

€1,500/month

Rent: €800-1,200Meal: €8-12Coffee: €1.50Cowork: €150

Quality of life

15-28°C, 260 days of sunshine
Internet: 100+ Mbps fiber
Safety: Very safe
Visa: D7 visa or Digital Nomad visa
  • Close to France (2-hour flight)
  • Same time zone
  • Accessible language
  • Mature startup ecosystem
  • Cost of living rising sharply since 2020
  • NHR phasing out, so taxes are less favorable
  • Lisbon rents close to Paris levels
  • Saturated housing market

Bali (Indonesia)

Taxes

5-35%

Progressive scale. No favorable tax treaty. A real risk of double taxation.

Cost of living

€1,200/month

Rent: €500-900Meal: €3-6Coffee: €2-3Cowork: €100

Quality of life

27-30°C, humid tropical
Internet: 20-50 Mbps (variable)
Safety: Safe (tourist areas)
Visa: B211A visa, 60 days, renewable
  • Idyllic setting
  • Surf, yoga and wellness culture
  • Large digital nomad community
  • Unstable internet outside tourist areas
  • No favorable France-Indonesia tax treaty
  • Rising cost of living (the "Bali tax")
  • Complicated visas for long stays
  • Natural hazards (volcanoes, earthquakes)

3 worked examples

How much do you really save by moving to Da Nang? Pick your profile.

In France

Gross income€5,000
Taxes & social charges-€2,250
Net after tax€2,750
Rent-€1,200
Left to live on€1,550

In Da Nang

Gross income€5,000
Taxes & social charges-€500
Net after tax€4,500
Rent-€400
Left to live on€4,100

Freelance developer: savings

+€2,550/month

that is €30,600/year more in your pocket

Estimate based on a Wyoming US LLC + tax residence in Vietnam. Every situation is different: have yours checked by a professional.

Official sources

Frequently asked questions: taxes in Vietnam

Do I have to pay taxes in France if I live in Vietnam?
No, if you are no longer a French tax resident. The 1993 France-Vietnam tax treaty prevents double taxation. You must meet the criteria of the French General Tax Code (article 4B) to stop being considered a tax resident in France.
What is the tax rate in Vietnam for a freelancer?
Vietnam applies a progressive scale from 5 to 35%. In practice, a freelancer earning EUR 5,000/month has an effective rate of about 10-15% thanks to generous personal deductions (VND 11 million/month + deductible expenses).
How does a US LLC work for an expat in Vietnam?
A Wyoming LLC lets you invoice your clients from a US entity. Combined with French non-resident tax status and residence in Vietnam, your tax rate can drop to 0-15% depending on your situation. The LLC is tax-transparent in the US if you do not live there.
How long does it take to become a French non-resident for tax purposes?
You must spend fewer than 183 days a year in France AND no longer have your center of economic interests there. In practice, once you have settled in Vietnam and moved your business there, you can request the change of tax residence from the following year.

Written from Da Nang

Written by Jérémie Chiari, a French entrepreneur based in Da Nang. Official sources checked and data updated monthly. Who writes this site

Explore more

Vietnam visa

E-visa, work visa, procedures and prices for French citizens

Cost of living

Detailed budget by city: Da Nang, HCMC, Hanoi

Starting a business

US LLC, legal structures, steps and costs

Digital nomad

Coworking, internet, community, phone plans

Going further

These simulations are estimates. Before making any decision, have your situation checked by a chartered accountant or a tax lawyer. Our guides help you prepare the right questions.

Guide: starting a business