Southeast Asia
Vietnam tax rates 2026
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
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.
Rates checked July 2026: the top marginal income tax rate, the standard VAT rate and the main corporate rate.
Ways to relocate to Vietnam
The residency and citizenship routes that lead here, weighed against the tax picture above.