
Vietnam Tax Code Search: How Foreign Teachers Check Personal Tax Code?
Foreign teachers can check their Vietnam personal tax code through 5 official methods: General Department of Taxation website (tracuunnt.gdt.gov.vn), eTax Mobile app with over 13 million downloads, electronic tax portal (thuedientu.gdt.gov.vn), third-party lookup websites like masothue.com, and direct tax office visits. From July 1, 2025, foreigners continue using separate 10-digit tax codes under Circular 86/2024/TT-BTC while Vietnamese citizens transition to 12-digit personal identification numbers.
According to Consolidated Document No. 68/VBHN-BTC, foreign teachers present in Vietnam for 183 days or more within a calendar year or generating income in Vietnam must register for a personal tax code. This requirement applies to all foreign language instructors working legally in Vietnam with valid work permits or temporary residence cards.
What is a Vietnam Tax Code and Who Needs It?

A Vietnam personal tax code is a unique 10-digit numerical identifier issued by the General Department of Taxation to foreign taxpayers for tax administration purposes (Law on Tax Administration 2019, Article 3, Clause 5). Foreign teachers must obtain this code when staying in Vietnam for 183 days or more in a calendar year or earning Vietnam-sourced income, regardless of payment location.
According to Personal Income Tax Law No. 109/2025/QH15 passed on December 10, 2025, foreigners maintain a separate tax code system distinct from Vietnamese citizens. While Vietnamese nationals transitioned to using 12-digit personal identification numbers from July 1, 2025, foreign workers continue receiving dedicated 10-digit tax codes issued through tax offices or income-paying organizations.
Mandatory registration conditions for foreign teachers:
- Residency duration: 183 days or more within calendar year or 12 consecutive months from first entry
- Income generation: Any salary, wages, bonuses, or commissions arising in Vietnam
- Employment status: Valid work permit or temporary residence card issued by Ministry of Public Security
- Contract type: Employment agreements with Vietnamese educational institutions or companies
The 183-day threshold calculates from the first entry stamp in your passport through a calendar year (January 1 – December 31) or any rolling 12-month period. For English teachers on academic year contracts (August-May), residency status typically applies if you remain through a full calendar year.
According to Circular 86/2024/TT-BTC effective February 6, 2025, educational institutions hiring foreign teachers on contracts must register tax codes within 3 working days for first-time registrations submitted through the General Department of Taxation website. Teachers on freelance arrangements must self-register at the tax sub-department managing their work location.
The Personal Income Tax Law 2025 explicitly separates foreign worker tax administration from the Vietnamese citizen identification system. Foreigners cannot use VNeID (Vietnam Electronic Identification) for tax purposes and must maintain distinct tax code registration procedures through tax authorities.
How Do You Check Your Vietnam Tax Code Through Official GDT Website?
The official General Department of Taxation lookup portal at http://tracuunnt.gdt.gov.vn/tcnnt/mstcn.jsp provides the most accurate and secure method to check your personal tax code, requiring only your passport number and verification code. This free government portal operates 24 hours daily with direct database access to tax registration records.
According to Official Dispatch 3890/CTTBI-TTHT 2024 from Thai Binh Provincial Tax Department, the GDT lookup system cross-references with the National Population Database and tax registration records to provide real-time taxpayer information. The system processes lookup requests through secure HTTPS protocol, ensuring personal data protection under Vietnam’s Law on Tax Administration 2019, Article 99.
Detailed 4-step process:
Step 1: Access the official website
- Open browser and visit: http://tracuunnt.gdt.gov.vn/tcnnt/mstcn.jsp
- Select “Information about Personal Income Tax payers” tab
- No login or account registration required
Step 2: Enter lookup information
- Document number: Input passport number (for foreigners) or CCCD number
- Verification code: Enter exact character string (case-sensitive)
- Critical: Leave tax code, name, and address fields blank to avoid “no results” error
Step 3: Execute search
- Click “Lookup” button
- System displays results instantly
- For detailed view, click “View” and re-enter verification code
Step 4: Review results
- Tax code: Your unique 10-digit identifier
- Taxpayer name: Full name as registered
- Managing tax office: Responsible tax sub-department
- Issue date: When tax code was activated
- Status: Active, Suspended, or Locked
The “information not found” error occurs primarily when: (1) tax code not yet registered with authorities, (2) incorrect passport number entry, (3) verification code input mistakes distinguishing uppercase/lowercase, or (4) recent registration pending system update.
Unlike third-party websites, the official GDT portal does not store user search history or share data with external parties. The system complies with Decree 69/2024/ND-CP on personal data protection and provides encrypted connections for all transactions.
How Can Foreign Teachers Use eTax Mobile App for Tax Code Verification?
The eTax Mobile application, developed by the General Department of Taxation’s IT Department, enables instant tax code lookup with over 13 million downloads and 17.2 million processed transactions as of December 2025. The app supports both iOS 12.0+ and Android 6.0+ operating systems, providing free access to taxpayer information verification, tax obligation monitoring, and electronic payment services (App Store, January 21, 2026).
According to the December 9, 2025 training conference announcement by the Department of Taxation under Ministry of Finance, eTax Mobile registered over 7 million new users in 2025 alone—representing a 1.2x increase over the combined total from the previous three years. The application processes 26.5 trillion VND (approximately $1.1 billion USD) in tax payments to the state budget.
6-step mobile verification process:
Step 1: Download the application
- iOS: Search “eTax Mobile” on App Store (free download, 156.09 MB)
- Android: Search “eTax Mobile” on Google Play Store
- Developer: IT Department, General Department of Taxation of Vietnam
- Latest version: 3.5.2 (updated January 21, 2026)
Step 2: Open app and access lookup function
- Launch eTax Mobile app
- Tap “Utilities” menu
- Select “Lookup taxpayer information”
- No account login required for basic lookup
Step 3: Select document type
- Choose “Passport” (for foreign teachers)
- Alternative: “Citizen ID” (if you have Vietnamese CCCD)
- System validates document format automatically
Step 4: Enter identification information
- Input passport number exactly as shown
- Enter verification code (case-sensitive)
- Tap “Confirm” to validate entries
Step 5: Execute lookup and view results
- Click “Lookup” button
- Tax code displays in first row of results table
- Additional information includes: taxpayer name, managing tax office, registration date
Step 6: Save for future reference
- Take screenshot to preserve information
- Save to device photo library or cloud storage
- Use tax code immediately for employment contracts or banking procedures
Beyond basic tax code lookup, eTax Mobile provides comprehensive tax management including dependent registration, tax obligation tracking across multiple income sources, and integrated payment through 54 commercial banks. The December 2025 update introduced AI-powered chatbot support operating 24/7 to answer queries about tax debt, enforcement measures, and exit procedures relevant to foreign workers.
While Vietnamese citizens can log into eTax Mobile using VNeID electronic identification, foreign teachers must register separate app accounts using passport numbers and email addresses. This distinction reflects the continued separation of foreign worker tax administration under the 2026 Personal Income Tax Law framework.
The January 2026 update added speech-to-text and text-to-speech features particularly beneficial for non-native Vietnamese speakers navigating tax procedures. The app interface supports Vietnamese language only, but the lookup function recognizes Latin alphabet passport entries and displays results in standardized format.
For detailed guidance on tax deductions available to foreign teachers, including the new VND 15.5 million monthly personal deduction and VND 6.2 million dependent deduction effective from January 2026 under Resolution No. 110/2025/UBTVQH15, see What Tax Deductions and Exemptions Can Foreign Teachers Claim in Vietnam?
How Do You Use the Electronic Tax Portal for Tax Code Lookup?
The Electronic Tax Portal at https://thuedientu.gdt.gov.vn provides integrated electronic tax services including tax code lookup, tax declaration, payment processing, and comprehensive taxpayer account management. This official Ministry of Finance platform operates 24 hours daily with the same database access as the main GDT website.
According to Lawnet.vn analysis from February 11, 2025, the Electronic Tax Portal serves as the comprehensive e-government platform for all tax-related procedures. The system integrates with the National Public Service Portal, enabling foreign teachers to complete multiple tax procedures through a single digital gateway without physical office visits.
Detailed 4-step process:
Step 1: Access and select target
- Visit: https://thuedientu.gdt.gov.vn
- Select “Individual” box on the right side of the homepage
- No account registration required for basic lookup function
Step 2: Select lookup function
- Choose “Lookup taxpayer information” button
- Screen displays the information entry form
- System prepares to receive search parameters
Step 3: Fill information
- Document type: Choose “Passport” (for foreign teachers) or “Citizen ID”
- Document number: Enter passport number exactly as shown
- Verification code: Enter displayed captcha code (case-sensitive)
- Confirm all entries for accuracy
Step 4: View results
- Click “Lookup” button to execute search
- System displays complete tax code and registration status
- Information includes: tax code, taxpayer name, managing tax office, issue date
Unlike the basic GDT lookup portal, the Electronic Tax Portal provides additional context including linked dependent information, tax payment history for the current year, and filing status across multiple tax types. Foreign teachers using this method can simultaneously verify tax code validity and check compliance status in one session.
The portal supports multiple functions beyond basic lookup including tax declaration submission, dependent registration updates, and direct payment processing through integrated banking systems. This makes it particularly useful for foreign teachers managing complex tax situations with multiple income sources or dependent claims.
Can You Check Vietnam Tax Code Through Third-Party Websites?
Third-party lookup websites like masothue.com provide rapid tax code verification requiring only passport number entry without complex verification codes. The masothue.com platform supports tax code lookup for 2 million taxpayer records across 34 provinces and cities in Vietnam.
These commercial platforms offer simplified search interfaces designed for quick verification, but operate independently from official General Department of Taxation systems. Users should understand the limitations and security considerations when using non-government tax lookup services.
Simple 3-step process:
Step 1: Access website
- Open browser and visit: https://masothue.com
- Select “Personal tax code lookup” option
- No account registration or login required
Step 2: Enter information
- Enter personal identification number (CCCD) or passport number in search box
- Click magnifying glass icon or press Enter to perform lookup
- System processes search immediately
Step 3: View detailed results Results display including: tax code, individual name, address, managing tax office, tax participation date, and activity status. Users can click “Update” button to view most recent information if available.
Security considerations: This is a third-party commercial website not operated by the General Department of Taxation. Foreign teachers should carefully consider personal information protection when using non-government platforms. According to Decree 69/2024/ND-CP on personal data protection, commercial websites may retain search history and user data under different privacy policies than government portals.
Accuracy limitations: Third-party platforms cannot guarantee real-time synchronization with official GDT databases. Information displayed may be outdated for recently registered or updated tax codes, as commercial sites typically update their databases periodically rather than accessing live government systems.
Best use cases: Third-party lookup websites work best for quick verification of established tax codes when official government portals are temporarily unavailable or when users need simplified search interfaces without captcha requirements. However, foreign teachers should verify critical information through official GDT channels before using tax codes for important procedures like employment contracts or banking applications.
How Can You Verify Tax Code Through Direct Tax Office Visits?
Direct visits to tax sub-departments provide the most authoritative verification method with in-person assistance from tax officers who can access complete registration databases and resolve complex issues immediately. This method proves essential when online lookup systems return errors or when foreign teachers need to address locked codes, duplicate registrations, or information updates.
Tax sub-departments operate during standard government business hours and provide services in Vietnamese, though major offices in Hanoi and Ho Chi Minh City may have English-speaking staff available for foreign taxpayer assistance.
Required documents for tax office visit:
- Original passport: Current valid passport with Vietnam entry stamps
- Work permit: Valid work permit or practice certificate for foreign teachers
- Temporary residence card: TRC issued by Ministry of Public Security (if applicable)
- Employment contract: Original or certified copy showing employer details
Verification process at tax office:
Step 1: Locate managing tax office
- Determine correct tax sub-department based on work location or residence
- Visit during business hours (typically 7:30 AM – 5:00 PM, Monday-Friday)
- Bring all required original documents
Step 2: Request verification service
- Approach information counter or taxpayer service desk
- Explain you need to verify your personal tax code
- Present passport and supporting documents
Step 3: Officer database check
- Tax officer accesses internal registration database
- Searches using passport number and personal information
- Verifies registration status against official records
Step 4: Receive official confirmation According to Circular 86/2024/TT-BTC, tax offices provide immediate verbal confirmation for active tax codes. For formal documentation requirements, tax officers issue written confirmation letters typically within 3 working days for standard requests.
Additional services available: Beyond basic verification, direct tax office visits enable foreign teachers to resolve locked tax code status, submit information update requests through Form 08-MST, register new tax codes if unregistered, merge duplicate tax codes from old and new passports, and obtain official tax clearance certificates required before departing Vietnam.
For comprehensive guidance on initial tax code registration procedures, including required documents and submission timelines, refer to How to Get Your Vietnam Tax ID Number: Complete Guide for Foreign Teachers
Which Tax Code Lookup Method Works Best for Foreign Teachers?
The official General Department of Taxation website (tracuunnt.gdt.gov.vn) provides the optimal balance of accuracy, security, and accessibility for most foreign teachers, while the eTax Mobile app offers superior convenience for frequent verification needs. Selection depends on specific use cases, technical comfort level, and urgency of verification requirements.
Comparison of 5 verification methods:
| Method | Accuracy | Speed | Security | Best For | Cost |
|---|---|---|---|---|---|
| GDT Website | 100% (official) | Medium | High (encrypted) | First-time lookup, official verification | Free |
| eTax Mobile | 100% (official) | Fast | High (encrypted) | Regular checking, mobile users | Free |
| Electronic Tax Portal | 100% (official) | Medium | High (encrypted) | Multiple tax services, account management | Free |
| Third-party websites | – | Very Fast | Medium (commercial) | Quick informal check | Free |
| Tax office visit | 100% (official) | Slow (in-person) | Highest (direct) | Complex issues, locked codes | Free |
Usage recommendations by situation:
For new foreign teachers arriving in Vietnam:
- First verification: Use official GDT website to ensure accuracy
- Download eTax Mobile: Install app for ongoing tax management
- Avoid third-party sites initially: Confirm tax code through government channels first
For established teachers with regular verification needs:
- Primary method: eTax Mobile app for convenient mobile access
- Backup option: GDT website when desktop access available
- Annual check: Electronic Tax Portal to review complete tax history
For teachers experiencing lookup problems:
- First attempt: Retry GDT website carefully checking passport number entry
- Second step: Visit tax office with original documents if errors persist
- Document issues: Bring work permit and TRC to resolve registration mismatches
For urgent verification requirements:
- Immediate need: Third-party websites for quick informal confirmation
- Official documentation: Follow up with GDT website or tax office for authoritative verification
- Banking/employment use: Always verify through official government channels
All official General Department of Taxation lookup methods (website, eTax Mobile, Electronic Tax Portal, direct office visits) remain completely free of charge with unlimited searches. According to Decree 69/2024/ND-CP, foreigners do not pay fees for tax information access or account registration in government systems.
Why Can’t You Find Your Vietnam Personal Tax Code?
Tax code lookup failures occur when: (1) tax code not yet registered with authorities requiring employer or self-initiated registration, (2) incorrect passport number entry with typographical errors, (3) verification code input mistakes distinguishing uppercase/lowercase characters, or (4) recent registration pending system database update.
According to General Department of Taxation guidance, the tax administration database updates registration information through nightly batch processing, meaning tax codes registered during business hours may require additional processing time before appearing in public lookup systems.
Common error types and solutions:
| Error Type | Root Cause | Identification Method | Resolution Process |
|---|---|---|---|
| Unregistered code | No tax registration filed | System returns “no information found” | Submit Form 08-MST with required documents |
| Input errors | Typos in passport number | Compare entry with physical passport | Re-enter passport number carefully |
| Code locked | Tax compliance violation | Status shows “Locked” if code found | Submit reactivation request with tax office |
| System lag | Recent registration pending | Registration confirmed but not searchable | Wait for database synchronization |
Unregistered status resolution: Foreign teachers discovering no tax code exists must determine registration responsibility based on contract length. According to Circular 86/2024/TT-BTC effective February 6, 2025, first-time tax registrations submitted through the General Department of Taxation website are processed within 3 working days.
Teachers on freelance arrangements or short-term contracts must self-register by submitting Form 08-MST to the tax sub-department managing their work location, along with passport copies, work permit, and temporary residence card.
Locked tax code procedures: Tax authorities suspend codes for violation categories specified in Law on Tax Administration 2019, Article 100. Reactivation requires submitting a request letter, updated identification documents, and clearing outstanding tax obligations.
Information update protocol: Foreign teachers who renewed passports or received new work permits must update tax registration data through Form 08-MST amendment procedures. The system does not automatically sync Ministry of Public Security immigration records with tax databases, creating information mismatches when searching with new passport numbers before manual updates complete.
Special case handling: Foreign teachers discovering “mysterious” duplicate tax codes—where their passport number links to multiple tax identifications—should contact their managing tax office immediately. According to ASL Law (May 27, 2025), the General Department of Taxation has been standardizing personal tax codes since 2023, achieving over 90% matching accuracy by January 20, 2025. Manual merger requests through Form 08-MST resolve most duplication issues.
What Changes Apply to Foreign Teacher Tax Codes from 2026?
Personal Income Tax Law No. 109/2025/QH15, effective July 1, 2026, maintains the separate 10-digit tax code system for foreigners while introducing significant deduction increases: personal deduction rises from VND 11 million to VND 15.5 million monthly, and dependent deductions increase to VND 6.2 million per person monthly.
According to Vietnam Briefing’s December 30, 2025 analysis of the amended PIT Law, the tax bracket structure simplifies from 7 tiers to 5 tiers while retaining the maximum 35% rate for monthly income exceeding VND 100 million (previously VND 80 million threshold). The revised progressive tax schedule applies from the 2026 tax year, with provisional calculations beginning January 1, 2026.
Key reforms affecting foreign teachers under PIT Law 2025:
Enhanced deductions from January 2026:
- Personal deduction: VND 15.5 million/month (increased from VND 11 million)
- Dependent deduction: VND 6.2 million/month per person (increased from VND 4.4 million)
- Insurance premiums: Continued full deduction for compulsory social insurance contributions
Simplified tax brackets from 2026:
- 5-bracket system replacing previous 7-bracket structure
- Top rate threshold: Income above VND 100 million/month (previously VND 80 million)
- Progressive rates: 5%, 10%, 15%, 25%, 35%
Expanded tax exemptions:
- Night work and overtime: 100% exemption on entire compensation (previously only premium portion)
- High-tech professionals: 5-year full exemption for wages of high-quality digital technology personnel
- International education: School fees for dependent children remain fully deductible with proper receipts
Foreign worker tax code continuity:
- Foreigners retain separate 10-digit tax codes indefinitely
- No integration with Vietnamese VNeID electronic identification system
- Registration procedures unchanged through tax offices or employers
The deduction increases provide immediate financial benefit for foreign educators with dependents. Under the 2026 framework, a married foreign teacher with two children qualifies for total monthly deductions of VND 28.1 million (VND 15.5M personal + VND 6.2M × 2 dependents) before calculating taxable income, compared to VND 19.8 million under 2025 rules.
The new 100% exemption for night work and overtime particularly benefits foreign teachers conducting evening English classes or weekend workshops. Previously, only the premium portion above regular hourly rates qualified for exemption, but 2026 rules exempt entire compensation for specified work hours.
While the law’s official effective date is July 1, 2026, provisions regarding salary and wage income apply from January 1, 2026 under accelerated implementation authorized by Resolution No. 110/2025/UBTVQH15.
Frequently Asked Questions About Vietnam Tax Code for Foreign Teachers
Can foreign teachers check tax codes for colleagues or students?
Yes, if you possess their passport numbers, but this practice raises personal data protection concerns. According to Law on Tax Administration 2019, Article 99, taxpayer information confidentiality applies except for authorized government agencies conducting investigations or audits.
Third-party lookup without documented consent potentially violates Decree 69/2024/ND-CP personal data provisions, though the General Department of Taxation website does not restrict lookups based on user relationship to the taxpayer. Foreign teachers requiring tax code verification for employment references or institutional procedures should request written authorization from affected individuals before conducting lookups.
Do Vietnam tax codes expire or require renewal?
No. Personal tax codes remain valid permanently once issued, according to Clause 3, Article 30 of Tax Administration Law 2019. However, the code’s activity status may change to “Locked” or “Suspended” if foreign teachers fail to fulfill tax obligations without properly finalizing tax or departing Vietnam without exit tax clearance.
Foreign teachers leaving Vietnam permanently should complete tax finalization before departure to maintain “Active” status, facilitating potential future returns.
What’s the difference between tax code lookup and tax obligation verification?
Tax code lookup retrieves your unique 10-digit identifier and registration information (name, managing tax office, issue date), while tax obligation verification shows actual financial requirements including unpaid amounts, filing deadlines, and penalty calculations.
According to Official Dispatch 3890/CTTBI-TTHT 2024, comprehensive obligation checking requires logging into eTax Mobile or e-Tax portal with authenticated account credentials, not available through public lookup portals. Foreign teachers should conduct regular obligation verification through eTax Mobile app to track withholding accuracy.
Can you have multiple Vietnam tax codes simultaneously?
This should not occur under current regulations, but legacy system issues created duplicate codes before 2025 database consolidation. Foreign teachers discovering multiple codes through different passport numbers (old versus renewed) should file Form 08-MST amendments with their managing tax office to merge records.
According to ASL Law (May 27, 2025), the General Department of Taxation has been standardizing personal tax codes since 2023, achieving over 90% matching accuracy by January 20, 2025. Foreigners must manually request merger through tax authorities since separate 10-digit codes remain in use.
How much does tax code verification cost?
All official lookup methods remain completely free of charge. The General Department of Taxation website, eTax Mobile app, and e-Tax portal provide unlimited searches at no cost to users. According to Decree 69/2024/ND-CP, foreigners do not pay fees for tax information access or account registration in government systems.
Explore More Essential Guides for Foreign Teachers in Vietnam
Navigating Vietnam’s tax system represents just one aspect of legal compliance for foreign educators. For comprehensive guidance on visa requirements, work permits, temporary residence procedures, and employment contract regulations, explore our complete collection of resources in the Legal & Visa Requirements category.
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