Vietnam
Worldwide income is taxable — as household-business income (often a deemed rate on turnover) or progressive 5–35%. From 2026 revenue under VND 500M is exempt. Crypto rules are new.
Business income of a resident (independent service provision). Residents taxed on worldwide income.
Often deemed rates on turnover for individual/household business (~5–7% combined PIT+VAT for services); or progressive 5–35%. Structure-dependent.
No mandatory social-insurance on this independent foreign-sourced income (compulsory SI is employment-based).
Household/individual business registration (deemed-turnover) is the relevant regime. From 2026, individual/household revenue under VND 500M is PIT-exempt.
Crypto is now legally recognized; a pilot 0.1% securities-style tax applies to disposals via licensed providers, while USDC received as pay is income at VND value on receipt.