Please be aware that this site is informational only, and many external factors, unique to your company might apply.
Each company must make their own decisions about how they meet their tax obligations.
A per diem is a daily allowance paid to employees for meals and lodging during business trips.
Vietnam’s tax law does not set fixed per diem rates, so companies can define their own approach.
Employers may:
- Set daily allowance limits in line with internal policies, or
- Reimburse actual travel costs supported by receipts.
For tax guidance, refer to the General Department of Taxation (GDT).
Last changed 2026-01-26