🇻🇳 Vietnam
VN / VNM #65
Nomad Score
63.0
Cities
25
🇻🇳 VIETNAM TAX PROFILE
Data year: 2026
Tax System
Worldwide
Worldwide income taxation for tax residents. Non-residents taxed on Vietnamese-sourced income only at flat 20%.
Worldwide income taxation for tax residents. Non-residents taxed on Vietnamese-sourced income only at flat 20%.
Top PIT Rate
35.0%
Corporate Tax Rate
20.0%
VAT
10.0%
Capital Gains Tax
20.0%
Capital gains on property transfer: 2% of selling price. Securities: 0.1% of selling price. Other capital gains: 20% of net gain.
Capital gains on property transfer: 2% of selling price. Securities: 0.1% of selling price. Other capital gains: 20% of net gain.
Social Security (Employee)
10.5%
Social Security (Employer)
21.5%
Dividend Withholding
0.0%
Interest Withholding
5.0%
Royalty Withholding
10.0%
Inheritance Tax
10.0%
Treaty Count
80
📊 INCOME TAX BRACKETS
Personal income
| Bracket Min | Bracket Max | Rate % | USD Equivalent |
|---|---|---|---|
| VND 0 | VND 60,000,000 | 5.0% | -- |
| VND 60,000,000 | VND 120,000,000 | 10.0% | -- |
| VND 120,000,000 | VND 216,000,000 | 15.0% | -- |
| VND 216,000,000 | VND 384,000,000 | 20.0% | -- |
| VND 384,000,000 | VND 624,000,000 | 25.0% | -- |
| VND 624,000,000 | VND 960,000,000 | 30.0% | -- |
| VND 960,000,000 | and above | 35.0% | -- |
⭐ SPECIAL REGIMES (1)
| Name | Type | Rate/Amount | Duration | Status |
|---|---|---|---|---|
|
Economic Zones & High-Tech Parks
Preferential CIT rates and exemptions for investments in economic zones, industr... |
Exemption | 10.0% | 15yr | Active |
🏠 TAX RESIDENCY
Days Threshold
183 days
Residency Rules
Tax resident if present in Vietnam for 183 days or more in a calendar year or in a period of 12 consecutive months, or have a registered permanent residence or a rented house for 183 days or more.
Exit Tax
No
CFC Rules
No
📅 FILING INFORMATION
Fiscal Year
01-01 – 12-31
Filing Deadline
March 31
📚 SOURCES
- KPMG Vietnam VAT reduction to 2026 (accessed May 3, 2026)
- PwC Vietnam other taxes (accessed May 3, 2026)
-
PwC Worldwide Tax Summaries - Vietnam
(accessed Mar 23, 2026)
PIT, CIT, VAT, withholding rates
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