After the first year, an expatriate's legal questions change. The visa and the work permit are in place; what comes up instead is renewing the residence card, marrying or divorcing, registering a child's birth, buying a home, deciding what happens to assets in Vietnam and staying on the right side of the tax rules. This guide covers those life events for foreigners who have made Vietnam their long-term home.
Keeping your residence status in order
Long-term residence rests on the temporary residence card (TRC) issued under the Law on Entry, Exit, Transit and Residence of Foreigners in Vietnam (Law No. 47/2014/QH13, amended in 2019 and 2023). A TRC is always tied to a sponsor — the employer, the company you invested in, or a Vietnamese family member — and to a purpose. Three practical consequences follow.
- Changing employer means a new card. The old sponsor's card does not carry over; the new employer must obtain a work permit for you and sponsor a new TRC. Leaving a job without planning this can leave you without a valid basis to stay.
- Renew before expiry, not after. A new card has to be applied for while the old one is still valid, and its term cannot run beyond the passport's validity less 30 days. Renew a nearly expired passport first.
- Dependants follow the principal. A spouse's and children's TT cards end with the principal's status, so a change of job affects the whole family.
Some long-term residents qualify for permanent residence. Under Articles 39 and 40 of Law 47/2014, a foreigner sponsored by a parent, spouse or child who is a Vietnamese citizen permanently residing in Vietnam may be considered if he or she has lawful accommodation and stable income, and has resided temporarily in Vietnam continuously for at least three years. Scientists and experts residing in Vietnam and persons honoured by the State are other categories. Permanent residence removes the dependence on an employer — a real advantage for anyone married to a Vietnamese citizen.
Marrying in Vietnam
Since 1 July 2025, when district-level government was abolished, marriages with a foreign element are registered at the People's Committee of the commune or ward (Decree No. 120/2025/ND-CP), normally where the Vietnamese partner resides. The statutory processing time is five working days from receipt of a complete file, extendable to ten working days where verification is needed.
Both parties must meet the conditions of the Law on Marriage and Family 2014 — the man at least 20 and the woman at least 18, free consent, and no prohibited situation such as an existing marriage. The foreign party typically provides a certificate of marital status (or equivalent) issued by the home country, which is valid for a limited time and, from 11 September 2026, can be accepted with an Apostille instead of consular legalisation if it comes from a Convention member other than Germany, Austria or the Czech Republic; a notarised Vietnamese translation is still required. Two points often surprise clients: Vietnam does not recognise same-sex marriage, and a marriage concluded abroad between a Vietnamese citizen and a foreigner should be recorded in Vietnam's civil status register so that it can be relied on here.
Divorce and children
A divorce involving a foreigner is decided by a court; there is no administrative divorce. Following the 2025 reform of the court system (Law No. 81/2025/QH15 and the amended Civil Procedure Code), first-instance divorce cases are heard by the Regional People's Court, with appeals to the provincial court. A consensual divorce, where the spouses agree on property and children, is considerably faster than a contested one; when one spouse lives abroad and cannot be served, the case can take many months.
Under the Law on Marriage and Family, property acquired during the marriage is presumed to be common property unless proven otherwise, and a child under 36 months is in principle placed with the mother. Couples who want different rules on property can sign a prenuptial property agreement — it must be made before the marriage, in writing, and notarised or certified.
A child born in Vietnam is registered at the commune or ward People's Committee. Where one parent is Vietnamese and the other a foreigner, the parents choose the child's nationality by written agreement at the time of birth registration; if a child born in Vietnam has no such agreement, the child has Vietnamese nationality (Law on Vietnamese Nationality). Decide this before the birth: the choice affects passports, residence status and school enrolment.
Owning a home
Under the Housing Law 2023 (Law No. 27/2023/QH15), a foreign individual lawfully in Vietnam may own commercial housing in a development project outside defence and security zones, by purchase, lease-purchase, gift or inheritance. Ownership is capped at 30% of the apartments in a building and 250 houses in an area with the population of a ward, and lasts up to 50 years from the issue of the certificate, renewable once for up to 50 years. A foreigner married to a Vietnamese citizen may own housing on a stable, long-term basis like a Vietnamese citizen.
The most dangerous shortcut is holding property through a Vietnamese friend or partner as nominee. The nominee is the legal owner; if the relationship breaks down or the nominee dies, the foreigner's claim is difficult and expensive to prove.
Wills and assets in Vietnam
Under the Civil Code 2015, inheritance is in principle governed by the law of the deceased's nationality, but real estate is governed by the law of the country where it is located (Articles 680–681). The capacity to make a will follows the testator's national law, while the form may follow the law of the place where the will is made. In practice, a foreigner with an apartment, shares or bank accounts in Vietnam is well advised to make a separate Vietnamese will covering those assets, notarised at a notary office; the statutory notarisation fee for a will is VND 50,000. Without one, heirs abroad face a slow estate declaration process with documents from several countries.
Tax and social insurance
A foreigner who is present in Vietnam for 183 days or more in a calendar year or in twelve consecutive months, or who has a registered residence or rented home for the required period, is a tax resident and is taxed on worldwide income, not only the Vietnamese salary. Rental income from property abroad, dividends and capital gains therefore belong in the annual finalisation. Tax already paid abroad can usually be credited under a double taxation agreement if documented. The new Law on Personal Income Tax (No. 109/2025/QH15) takes effect on 1 July 2026 and changes rates and deductions, so 2026 returns should be prepared with the transitional rules in mind.
Foreign employees holding a work permit and a labour contract of 12 months or more are covered by compulsory social insurance under the Law on Social Insurance 2024; health insurance through the employer is also compulsory for employees. Keep payment records: they matter for any claim and for the one-off benefit when you leave.
Driving and everyday compliance
A foreigner residing in Vietnam can exchange a valid foreign driving licence for a Vietnamese one, which is more practical than relying on an international permit for years. Other routine points: notify changes of address so the temporary residence declaration stays accurate; keep certified copies of key documents; and diarise expiry dates for the passport, TRC and work permit together, since one expiring early drags the others with it.
Practical advice
Most problems we see in long-term residents' files are not dramatic legal disputes but gaps: a card that lapsed after a job change, a marriage abroad never recorded in Vietnam, an apartment in a partner's name, or no Vietnamese will. Reviewing these points once a year, and before any major life event, costs far less than repairing them later.
Quick Q&A
Can a foreigner get permanent residence in Vietnam?
Yes, in limited categories. The most common is a foreigner sponsored by a parent, spouse or child who is a Vietnamese citizen permanently residing in Vietnam, with lawful accommodation, stable income and at least three years of continuous temporary residence (Articles 39–40, Law 47/2014).
Where do we register a marriage between a foreigner and a Vietnamese citizen?
At the People's Committee of the commune or ward, normally where the Vietnamese partner resides. This has been the competent authority since 1 July 2025 under Decree 120/2025/ND-CP; processing takes five working days, up to ten if verification is needed.
Which court handles a divorce involving a foreigner?
Since 1 July 2025, the Regional People's Court hears first-instance divorce cases, including those with a foreign element; appeals go to the provincial People's Court.
Should a foreigner make a separate will for assets in Vietnam?
It is strongly advisable. Real estate in Vietnam is governed by Vietnamese law, and a notarised Vietnamese will for local assets makes the estate process much simpler for heirs.
Note: This article summarises rules in force at the time of publication and is for general reference only; it is not a legal opinion on any specific matter. Legislation may be amended — please check the latest text or consult a lawyer before acting.