Southeast Asia
Vietnam: tax at a glance
Residents are taxed on worldwide income up to 35%. VAT has been temporarily cut to 8%, down from 10%, through end-2026.
Worldwide (residence-based)
Last verified
Ways to relocate to Vietnam
The residency and citizenship routes that lead here, weighed against the tax picture above.
The taxes
- Personal income (top)
- 35%Progressive, with a top rate of 35%. Residents are those present 183 days or more, or who hold a permanent residence.
- Corporate income
- 20%
- Capital gains
- Securities are taxed at 0.1% of sale proceeds. Real estate is taxed at 2% of sale proceeds.
- VAT
- 8%, a temporary rate. The standard rate is 10%.
- Dividends (WHT)
- 5% for individuals.
- Interest (WHT)
- 5% for non-residents.
- Royalties (WHT)
- 10%
- Social security (employee)
- 10.5%, covering social insurance, health insurance and unemployment insurance.
- Social security (employer)
- 21.5%, covering social insurance, health insurance, unemployment insurance and accident insurance.
- Wealth tax
- None
- Inheritance / estate
- A 10% personal income tax applies to inheritances and gifts above VND 10m, covering securities, capital and real estate.
- Property tax
- A non-agricultural land use tax of 0.03-0.15%.
- Other
- A special consumption tax, also called an excise tax, applies to select goods and services.
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
A special regime for new arrivals
There is nothing of note for individuals here. Tax residents, meaning those present 183+ days or with a permanent residence in Vietnam, are taxed on worldwide income.
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.
Sources (2)
Secondary references