How Taxes Work for Talent in Vietnam

Last updated: June 3, 2026

If your tax residence is Vietnam, multiple taxes may apply to your activity on Lifted. This article explains which taxes apply, the current rates, how tax withholding works, and how to manage your tax information.

What taxes apply in Vietnam

We’re required to collect and remit three types of taxes to the Vietnamese government:

  • 10% value-added tax (VAT) on purchases and service fees Lifted charges you

  • 5% marketplace facilitator VAT (MFT VAT) on your earnings

  • 2% personal income tax (PIT) on your earnings

If you are registered as a business and provide a valid VAT-registered TIN, we won’t collect these taxes.

VAT on purchases and service fees

VAT applies to the fees Lifted currently charges for services:

  • Service fees

If we add new paid features in the future and local tax laws require VAT on those services, the applicable tax will appear on your invoice.

Marketplace facilitator VAT (MFT VAT)

Vietnam also requires a 5% marketplace facilitator VAT on your earnings.

Example:
If you earn $1,000 USD and pay $100 USD in service fees:

  • $50 USD (5%) is withheld as marketplace facilitator VAT on your earnings

  • $10 USD (10%) is charged as VAT on your service fees

Total tax impact: $60 USD.

MFT VAT will appear in your transaction history.

Personal income tax (PIT)

PIT is a 2% tax withheld from your earnings.

We’ll automatically apply PIT to each eligible earnings transaction unless you meet all of the following conditions:

  • You’ve identified yourself as a business (such as a corporation or partnership) in your tax information

  • You provided your TIN in the required format

  • You confirmed that your TIN is registered for VAT

If any of these steps are missing, PIT will be withheld.

All individual freelancers in Vietnam are subject to PIT withholding. Only qualifying businesses may avoid PIT collection.

Where you can see Vietnam tax amounts

You can view tax details in your account:

  • VAT on purchases and service fees appears on invoices and in your transaction history

  • MFT VAT and PIT appear in Transactions, labeled “Marketplace Facilitator Tax” and “Personal Income Tax”

  • Your annual withholding certificate summarizes total earnings and total PIT and MFT VAT withheld

MFT VAT and PIT do not appear on client invoices but are always available in your financial reports.

Annual withholding certificate

Each January, we issue an annual withholding certificate to Vietnamese freelancers and agencies impacted by PIT or MFT VAT.

This certificate:

  • Shows total earnings and total PIT and MFT VAT withheld for the previous year

  • Is issued in both English and Vietnamese

  • Matches the format required by Vietnamese authorities

  • Is available on the tax forms page in your account

You don’t need to request this certificate. We’ll generate it automatically and notify you when it’s available.

Vietnam TIN format

TIN format depends on your registration type:

  • Individuals: 12-digit TIN

  • Businesses: 10- or 13-digit TIN

You’ll be guided to enter the correct format in your tax information form.

For registration guidance, contact the Vietnamese tax authority or a qualified tax advisor.

Who these taxes apply to

  • VAT on purchases and service fees applies to both freelancers and clients who reside, have a permanent address, or are established in Vietnam.

  • Marketplace facilitator VAT and PIT apply to freelancers and agencies earning income through Lifted.

Location updates and tax changes

If you update your tax residence in your account, we’ll automatically adjust the taxes we collect based on your new country’s rules.

You may need to revalidate your TIN if you change your legal name, business status, or location.

Temporary residence in Vietnam

If your tax residence is set to Vietnam, we’re required to collect applicable VAT and PIT — even if you’re living there temporarily.

If you move, update your tax information and we’ll adjust accordingly.

Exemptions from Vietnam VAT or PIT

Vietnam does not offer exemptions from VAT or PIT for services provided through Lifted.

Businesses that provide a valid VAT-registered TIN may avoid VAT and PIT collection, depending on their registration status.

Disclaimer

This article is for general informational purposes only and is not tax advice. Tax laws may change and may not be reflected here immediately. For advice specific to your situation, contact your local tax authority or a qualified tax professional.