On 20 October 2014, a 50% reduction in personal income tax became effective for individuals working in Vietnam's economic zones. The reductions applies to:
- Both resident and non-resident employees with employment contracts from businesses located in an economic zone
- Employees sent to work in an economic zone by businesses outside the zone
- Employees working at waste treatment facilities outside an economic zone
Vietnam levies marginal tax rates for personal income from 5% up to 35%.