Tax Code for Contractors in Vietnam: A Guide for Foreign Contractors (2025)

What is the Tax Code for Contractors? As a foreign individual or business working in Vietnam, how can you get a tax code? In this guide, Thao & Co. breaks down everything you need to know about registering and looking up the contractor tax code, also referred to as the FCT tax process in Vietnam.

What is the Vietnam Tax Code for Contractors from Overseas?

Before getting into the process, let’s clarify the term “Foreign Contractor”:

1. ● A foreign contractor is a foreign individual or organization with civil legal capacity (and civil act capacity, for individuals) to enter and fulfill contracts in Vietnam.
2. ● The civil legal capacity and civil act capacity of a foreign contractor are determined in accordance with the laws of their country of nationality.
3. ● A foreign contractor can operate as a general contractor, main contractor, consortium contractor, or subcontractor.

The contractor tax code is a unique tax identification number issued by the Vietnamese tax authority to a foreign contractor. It enables tax authorities to manage and monitor a contractor’s tax responsibilities under Vietnamese law.

A tax code for foreign contractors is essential for: Foreign organizations without legal entity status in Vietnam; Foreign individuals earning income and engaging in business activities in Vietnam, thereby incurring tax obligations.

Discover the steps to establish a company in Vietnam as a foreign investor.

How to look up the tax code for foreign contractors?

You can look up a tax code for foreign contractors using one of the two methods below:

1. Access information via the Electronic Portal for Foreign Contractors

1. 1️⃣ Visit the website: etaxvn.gdt.gov.vn.
2. 2️⃣ Choose your preferred language: Vietnamese or English.
3. 3️⃣ Navigate to “Danh sách NCCNN đã đăng ký” or “LIST OF REGISTERED FOREIGN PROVIDERS.”
4. 4️⃣ Enter the tax identification number or select the tax registration time range.
5. 5️⃣ Click “Search” to view the results.

2. Access information via the website of the General Department of Taxation (Vietnam)

1. 1️⃣ Visit: tracuunnt.gdt.gov.vn.
2. 2️⃣ Enter one of the required search criteria: name of the tax-paying organization, business address, or other identifying information.
3. 3️⃣ View the results.

How to Register for a Contractor Tax Code in Vietnam

Foreign contractors can register for a tax code either online or in person. Here’s how:

1. How to register a tax code for foreign contractors online

1️⃣ Visit the website: thuedientu.gdt.gov.vn

2️⃣ Click “Doanh nghiệp” (Enterprises) at the top-right corner, then select “Đăng nhập” (Login).

1. ● Note: The username and password are the tax code and password of the organization or individual authorized to withhold and pay the FCT tax in Vietnam on behalf of the foreign contractor.

3️⃣ Select “Đăng ký thuế” (Tax Registration), then choose “Đăng ký cấp MST nộp thay” (Register for a tax code for withholding purposes).

4️⃣ Fill in all required information on the tax registration declaration form.

5️⃣ Click “Thêm phụ lục” (Add Appendix), then “Chọn tất cả” (Select All), and finally “Chấp nhận” (Accept).

6️⃣ Fill in Appendix Form No. 04.1/ĐK-TCT-BK, provide all required information, then click “Hoàn thành kê khai” (Complete Declaration).

1. Download Form No. 04.1/ĐK-TCT here!

Form No. 04.1/ĐK-TCT

7️⃣ Wait for the results.

• If your application is valid, the tax authority will issue the foreign contractor tax code and send a notification via email or post to the withholding party.

2. In-Person Registration for the Contractor Tax Code at the Local Department of Taxation

1️⃣ Prepare the registration dossier:

The registration dossier includes the following documents:

– For organizations:

1. ● Tax registration declaration form (Form 01-ĐK-TCT)
2. ● Certified copy of the main or subcontract agreement
3. ● Power of attorney
4. ● Certified copy of business license (legalized by consulate).
5. ● Certified copy of ID card/Citizen ID/passport of the legal representative
6. Download Form No. 01-ĐK-TCT here!

Form No. 01-ĐK-TCT

– For individuals:

1. ● Tax registration declaration form.
2. ● Employment contract or business contract with a Vietnamese entity.
3. ● Certified copy of passport and other relevant documents.

2️⃣ How to submit the registration dossier:

1. ● Submit the application directly at the relevant tax department office
2. ● Alternatively, send the dossier via registered post.

3️⃣ Receive the results

• If the application is valid, the tax authority will issue the foreign contractor tax code and send a notification by post or email to the withholding party.

Professional Support Services for Foreign Contractors in Vietnam

In recent years, the registration process for the tax code for contractors has become more streamlined. However, it can still pose significant challenges for foreign businesses and investors.

Partnering with a reputable service provider can help save valuable time in completing the initial paperwork and ensure legal compliance when doing business in Vietnam.

At Thao & Co., we offer superior solutions focused on advancing your business goals:

1. ● Expert advice on choosing the right type of enterprise
2. ● Assistance with establishing foreign-invested enterprises
3. ● Notarization and consular legalization of documents
4. ● Support with initial tax procedures: tax declaration, business license tax payment, and more.

For detailed consultation, please message Thao & Co. directly on our website or leave your information in the Contact section.

Thao & Co.’s specialists will respond promptly with comprehensive answers to all your questions about the tax code for contractors and beyond.