El papeleo explicado
Tax identification number: what it is, why it matters, how to obtain it
What is a Tax Identification Number in Vietnam?
Tax identification number at a glance
Document- Vietnamese name
- Mã số thuế (MST) — for individuals, Mã số thuế cá nhân
- Referred to informally in English-language guidance as a "personal tax code" or FTIN (Foreign Tax Identification Number)
- Issued by
- Vietnam's tax authority (Tax Department, Ministry of Finance), via the eTax portal or the local Tax Sub-Department
- In practice, most foreign buyers have it filed on their behalf by the lawyer, notary or developer legal team handling their registration fee dossier
- Who needs one
- Any foreign individual who signs a Sale & Purchase Agreement in Hanoi
- Required before the registration fee return can be filed — without an MST, the tax office cannot process your 0.5% filing
- Format
- 10-digit numeric code for an individual taxpayer
- A 3-digit suffix is added only for dependent tax units, which does not apply to a single foreign buyer
- Typical cost
- No government fee to register
- Lawyers and notaries usually fold the filing into their registration-fee service rather than billing it separately
- Validity
- Issued once, valid for life
- Tied permanently to the passport number used at first registration — renewing your passport does not cancel it, but should be reported
- Language
- Application forms and the tax office interface are in Vietnamese
- The MST itself is a numeric code, so no translation is needed once it has been issued
- Required for
- Filing the registration fee (0.5%), rental income tax (5% VAT + 5% PIT) and resale PIT (2% of the sale price)
- Percentages set by current national tax and fee regulations for property transactions, applied regardless of your tax residency
How to obtain your tax identification number
⏱ A few days, usually alongside your registration fee filing
Most foreign buyers never fill in a tax registration form themselves — the filing is usually folded into the registration fee dossier your lawyer or notary prepares once you sign. It still helps to understand what happens and when, so you can check that it has actually been done on your file, rather than discovering a gap when a rental-income or resale filing stalls years later.
The five steps below cover the ordinary path for a straightforward apartment purchase. If you already carry another Vietnamese tax obligation — a work contract, a local company, or an earlier property — your lawyer will usually merge that history into the same MST rather than starting a new one.
- 1
Check whether you already have one
⏱ Same day◈ Free to check
If you have worked, invested, opened a business or filed any tax return in Vietnam before, you may already hold an MST. Ask your lawyer or accountant to look it up on the eTax portal using your passport number before applying again — duplicate codes create delays at the tax office rather than saving time.
DocumentsPassport
⚠Applying for a second MST when you already hold one is a common error that can freeze both records until the tax office manually merges them.
→ accounting - 2
Sign your Sale & Purchase Agreement
⏱ Day of signing◈ No cost
Your tax registration obligation is triggered once you sign the SPA, since this is the document used to declare the value on which the registration fee is calculated. Keep a certified copy ready — it is one of the supporting documents for the filing.
DocumentsSale & Purchase Agreement · Passport
- 3
File the tax registration with the registration fee return
⏱ 3–10 working days◈ No government fee; usually bundled into legal or notary fees
Your lawyer, notary or the developer's legal team submits the tax registration together with the registration fee (lệ phí trước bạ) declaration, either through the eTax portal or in person at the local Tax Sub-Department. This single filing is what generates your MST if you do not already have one, and it is the same filing that establishes the taxable value of your purchase for the 0.5% registration fee.
DocumentsPassport · Sale & Purchase Agreement · Registration fee declaration
⚠Confirm in writing who is actually filing on your behalf — on unrepresented purchases, buyers sometimes assume the developer has filed when no one has.
→ law firms - 4
Receive your MST and record it
⏱ Issued with the registration fee receipt◈ No cost
Once processed, your MST appears on the tax office's confirmation and on your registration fee receipt. Save this number with your other transaction documents — you will be asked for it again for any future rental income declaration or resale.
DocumentsRegistration fee receipt
- 5
Reuse the same MST for the life of your ownership
⏱ Ongoing◈ No cost
Your tax code does not expire and does not need renewing. Use it for any annual rental income tax filing if you lease the property, and it will be required again if you resell, gift or pass on the property.
⚠If your passport number changes on renewal, tell your accountant so your MST record is updated — an unreported mismatch can block future filings.
→ accounting
Accountants who register and file tax numbers for foreign buyers
Mazars Vietnam
★Audit & assurance, conseil financier, outsourcing (comptabilité & reporting, paie/RH, secrétariat corporate, IFRS), fiscalité, juridique, assistance à l'implantation ; international desks ; réseau d'origine française (au VN depuis 1994).
Ho Chi Minh City · EN, VN
EY Vietnam
★Assurance/audit, conseil, Strategy & Transactions (M&A, due diligence), fiscalité et juridique ; Big 4. Bureaux Hanoi (CornerStone Building) et HCMC (Bitexco Financial Tower).
Ho Chi Minh City · EN, VN
KPMG Vietnam
★Audit, fiscalité, juridique et conseil (advisory/consulting) ; réseau Big 4 ; ~2000 professionnels, clientèle multinationale et investisseurs étrangers.
Ho Chi Minh City · EN, VN
Deloitte Vietnam
★Audit & assurance, conseil, gestion des risques, fiscalité et services juridiques ; Big 4 (offre régionale Asie du Sud-Est).
Ho Chi Minh City · EN, VN
Frequently asked questions
Does Vietnam have a tax identification number?
Yes. Vietnam issues a Tax Identification Number (Mã số thuế, MST) to individuals and organisations that pay tax in the country, including foreign nationals who buy property. It is a 10-digit numeric code issued by the tax authority and used on every tax-related filing tied to your purchase.
What is the tax code (MST) used for when buying property in Hanoi?
Your MST is required to file the 0.5% registration fee due when your Sale & Purchase Agreement is registered, and it is used again for any rental income tax (5% VAT + 5% PIT) you owe while you own the property, or the personal income tax due if you later resell.
How do I find out or look up my Vietnam TIN number?
If you already hold one, your lawyer or accountant can retrieve it from the eTax portal using your passport number, or it will appear on a previous registration fee receipt or tax filing. If none exists, one is generated automatically the first time your registration fee return is filed.
Is a Foreign Tax Identification Number (FTIN) legally required in Vietnam?
Yes, for any foreign buyer completing a property purchase. The tax office cannot process your registration fee filing, and later cannot process rental income or resale tax filings, without a valid MST recorded against your passport details.
What format does a Vietnam tax identification number take?
An individual's MST is a 10-digit numeric code. Organisations and dependent tax units use a 13-digit variant, with the extra 3 digits identifying the dependent unit — this longer format does not apply to an individual foreign buyer.
Can I register for a tax identification number before I travel to Vietnam?
The filing itself is usually made locally, alongside your registration fee return, once your SPA is signed. A lawyer or accountant acting under a power of attorney can handle the registration on your behalf, so a trip to Vietnam solely for this step is not normally necessary.
Does a Vietnam tax identification number expire or need renewing?
No. Once issued, your MST is valid for as long as you hold tax obligations in Vietnam and does not need periodic renewal. You should still notify your accountant if your passport number changes, so the record the tax office holds against your MST stays accurate for future filings.
Sources
- Housing Law 2023 (27/2023/QH15) — foreign-ownership rules that Vietnam’s property taxes and fees, including the registration fee, apply on top of.
- Land Law 2024 (31/2024/QH15) — land-use rights framework applied alongside the Housing Law for foreign buyers.
- Decree 95/2024/ND-CP — detailed implementing decree for the Housing Law 2023 (no verified official English-language URL at time of writing).
- General Department of Taxation (Tổng cục Thuế) — the national tax authority that issues and manages individual tax identification numbers (MST).
Not sure whether you already hold a Vietnamese tax code?
Our Hanoi advisory desk checks your tax registration status as part of every purchase file we support — ask for an independent second opinion and we will respond within 24 hours.