What Permits Are Required for Foreigners Working in Vietnam?

Key takeaways

• In 2025, tax authorities conducted 65,000 inspections and audits (104% of the annual target), with total recommended tax adjustments reaching VND 64,900 billion – the highest in recent years.
• Businesses have 3 working days to acknowledge the inspection decision and 15 days before the decision is officially announced. This is the only window to file supplementary tax declarations and request a postponement under the Law on Tax Administration.
• Related-party transactions remain one of the 9 priority inspection targets, requiring complete transfer pricing documentation – Local File and Master File – under Decree 132/2020/ND-CP to avoid cost disallowances.

Vietnam’s growing FDI inflows are bringing more foreign professionals into the country across technology, manufacturing, finance, and services. The legal framework governing foreign employment was comprehensively updated through Decree 219/2025/ND-CP, which replaced Decree 152/2020/ND-CP in full with no transition period. This guide covers the three core permits, eligibility for exemptions, and what changed for employers and employees from August 2025 onward. 

Work Permit in Vietnam

Foreigners working in Vietnam for more than 3 months must hold a work permit, valid up to 2 years with one extension allowed under Decree 219/2025/ND-CP.

Employers apply on behalf of foreign employees through the Provincial People’s Committee (formerly DOLISA, restructured March 2025). Applications must be filed 10–60 days before start date; processing takes 10 working days.

To obtain a work permit, several key requirements must be fulfilled:

• The foreign employee must be at least 18 years old and have the full capacity to perform the job they are hired for.
• Possessing relevant professional qualifications, expertise, and work experience needed to excel in their role is essential.
• Good health, as certified by a Vietnamese health authority, is required. This ensures that the individual is fit to work and does not pose a public health risk.
• Applicants must have no prior criminal record in Vietnam or their home country, maintaining the integrity and safety of the Vietnamese workforce.

Work Permit Exemption Certificate

Not all foreign workers in Vietnam are required to obtain a work permit. In certain cases, individuals may be eligible for a Work Permit Exemption Certificate. This exemption applies to:

• Company managers or executives who are involved in the decision-making and strategic direction of businesses in Vietnam. Capital-contributing members or owners of limited liability companies with a capital contribution value of at least VND 3 billion. Or members or the chairperson of the management board of joint-stock companies with a capital contribution value of at least VND 3 billion
• Chiefs of representative/project offices of international organizations or nongovernmental organizations in Vietnam
• Experts who are carrying out short-term for less than 03 months, specialized tasks that require a high level of expertise and are critical to the service or project
• Foreign nationals married to Vietnamese citizens and residing in Vietnam
• An intra-company transferee within 11 sectors in the schedule of commitments in services between Vietnam WTO
• Experts in priority sectors (finance, technology, innovation, digital transformation) confirmed by a ministry or Provincial People’s Committee – a new category under Decree 219/2025

The exemption certificate serves as a work permit and TRC basis, valid up to two years. Under Decree 219/2025, some categories skip the formal certificate and instead file a notification at least 3 working days before work begins. For guidance on which category applies, immigration compliance specialists can help assess the correct route and notification requirements.

Temporary Residence Card (TRC)

A Temporary Residence Card (TRC) is a document that allows foreigners to reside legally in Vietnam for an extended period, ranging from one to five years. The TRC is particularly beneficial for those who plan to live and work in Vietnam long-term, as it exempts the holder from needing a visa and allows multiple entries into the country.

Holders of a TRC can enjoy the convenience of not having to renew their visas and can enter and exit Vietnam according to their work needs within the duration of the card. This not only saves time but also the costs associated with visa applications and extensions.

For companies employing multiple foreign workers, payroll and compliance for expats in Vietnam involves additional obligations beyond the work permit itself, including PIT registration, SHUI contributions where applicable, and ongoing reporting to relevant authorities. 

Documents Required for Work Permits and TRC 

To apply for a work permit or a TRC, certain documents are required:

• A health certificate or medical examination certificate issued by a recognized medical agency or organization in Vietnam, which should not be older than 12 months at the date of submission.
• A criminal record check that must not exceed six months before being submitted, ensuring the applicant has no criminal history that would affect their eligibility.
• Other papers related to the foreign employee’s role and background, which may vary depending on each specific case.
• An authenticated copy of the passport and visa of the foreigner, confirming their identity and legal entry into the country.

Under Decree 219/2025, foreign-issued documents must be legalized and translated into Vietnamese (Apostille applies for member countries; Vietnam joined in late 2025). Working with an HR administration and compliance team ensures applications are submitted with the correct documentation from the start.

Legal Consequences of Working Without Valid Permits 

Under Article 32 of Decree 12/2022/ND-CP, specific penalties apply for working or hiring without valid permits: 

Beyond fines, employees risk deportation and re-entry bans; employers face reputational damage and heightened labor authority scrutiny.

Work permit and TRC compliance is the employer’s legal responsibility in Vietnam, and Decree 219/2025 changed the rules significantly. Talentnet’s expat services cover the full permit cycle from application through renewal and TRC.