Southeast Asia
Laos tax rates 2026
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
Rates checked July 2026: the top marginal income tax rate, the standard VAT rate and the main corporate rate.