Southeast Asia
Laos: tax at a glance
Salary tax is progressive, up to 25%. Corporate tax is 20%. VAT returned to 10% in 2024, after a temporary cut to 7% during the pandemic.
Worldwide (residence-based)
Last verified
The taxes
- Personal income (top)
- 25%Progressive, with a top rate of 25%. A monthly personal allowance applies.
- Corporate income
- 20%
- Capital gains
- 2% on share transfers, based on sale value. Property and other asset gains are also taxable.
- VAT
- 10%
- Dividends (WHT)
- 10%
- Interest (WHT)
- 10%
- Royalties (WHT)
- 5%
- Social security (employee)
- 5.5%, capped.
- Social security (employer)
- 6%, capped.
- Wealth tax
- None
- Inheritance / estate
- None
- Property tax
- An annual land tax based on location and area, charged per m².
- Other
- An excise tax on select goods, plus environmental taxes and various fees.
How the system works
- Tax system
- Worldwide (residence-based)
- Foreign income
- Taxed (worldwide)
- Taxes by citizenship
- No
- Exit tax
- No
- CFC rules
- No
- CRS
- Not participating
The rates below are indicative headline figures (top marginal, standard, and headline rates), reviewed 2026-07. Brackets, surcharges, and state, provincial or cantonal taxes vary. Treat this as a reference map, not advice.