- Income tax brackets updated
2026 PIT brackets (Law 109/2025), verification date, SI/HI cap, sources and filing notes (static3.luatvietnam.vn) Source
VN
Vietnam
VN · VNM · #65 · 26 cities
Nomad score
62/100
Compare
Top income tax
35.0%
Worldwide system
Corporate tax
20.0%
VAT
10.0%
standard rate
Tax residency
183 days
80 tax treaties
Vietnam tax profile
Data year: 2026
- Tax system
- Worldwide Worldwide income taxation for tax residents. From the 2026 tax year, resident employment income uses a five-bracket progressive schedule under Law No. 109/2025/QH15 (replacing the prior seven-bracket scale). Non-residents pay 20% flat PIT on Vietnam-sourced employment income.
- 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.
- Social security (employee)
- 10.5%
- Social security (employer)
- 21.5%
- Social security cap (annual)
- VND 607,200,000
- 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 |
|---|---|---|
| VND 0 | VND 120,000,000 | 5.0% |
| VND 120,000,000 | VND 360,000,000 | 10.0% |
| VND 360,000,000 | VND 720,000,000 | 20.0% |
| VND 720,000,000 | VND 1,200,000,000 | 30.0% |
| VND 1,200,000,000 | and above | 35.0% |
Special regimes (1)
| Name | Rate/amount | Duration | Status |
|---|---|---|---|
| Economic Zones & High-Tech Parks Preferential CIT rates and exemptions for investments in economic zones, industr... | 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
- Law on Personal Income Tax No. 109/2025/QH15 (accessed Oct 9, 2026) 2026 resident salary/wage PIT brackets (Art. 9); business-income rules
- PwC Worldwide Tax Summaries - Vietnam (accessed Oct 9, 2026) PIT, CIT, VAT, withholding, filing deadlines
- PwC Vietnam - taxes on personal income (accessed Oct 9, 2026) 2026 employment PIT brackets and non-employment rates
- KPMG Vietnam VAT reduction to 2026 (accessed Oct 9, 2026) 2% VAT reduction on eligible 10% supplies through 31 December 2026
- PwC Vietnam - other taxes (accessed Oct 9, 2026) VAT standard rate and temporary reduction
- PwC Vietnam - individual other taxes (accessed Oct 9, 2026) Social, health and unemployment contribution rates and SI/HI cap