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 July 2026

Ways to relocate to Vietnam

The residency and citizenship routes that lead here, weighed against the tax picture above.

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The taxes

Personal income (top): 35%
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

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.

Frequently asked

What is the income tax rate in Vietnam?

The top marginal personal income tax rate in Vietnam is 35%. Progressive, with a top rate of 35%. Residents are those present 183 days or more, or who hold a permanent residence.

What is the corporate tax rate in Vietnam?

The headline corporate income tax rate is 20%.

Does Vietnam tax capital gains?

Capital gains for individuals: Securities are taxed at 0.1% of sale proceeds. Real estate is taxed at 2% of sale proceeds..