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Vietnam tax guide 2026
Vietnam rewrote its income tax for 2026: five bands now run from 5% to 35% on monthly income, the tax-free personal deduction jumped to VND 15.5 million a month, and most investment income settles at flat transaction rates — 0.1% on share sales, 0.1% on crypto transfers, 2% on property prices and 5% on dividends. Bank deposit interest stays completely tax-free.
- Rate range
- 5% – 35%
- Key allowance
- VND 15.5 million/month personal deduction (186 million/year), plus VND 6.2 million/month per dependant
- Tax year
- Calendar year
- Filing deadline
- 31 March via employer finalization; end of April if you file yourself
Taxes covered
- Income tax35%
Five bands on monthly income from 5% to 35%; the top rate starts above VND 100 million a month with no surcharges.
- Dividend tax5%
Dividends and other capital-investment income carry a flat 5%, withheld at source; bank deposit interest is exempt entirely.
- Capital gains tax0.1% / 2% / 20%
Vietnam taxes the sale price, not the gain: 0.1% on securities, 2% on real estate — while contributed-capital stakes pay 20% on the actual gain.
- Crypto tax0.1%
Digital-asset transfers are taxed at 0.1% of the gross transfer price — the same flat treatment as securities, applied through licensed platforms.
- Social security10.5%
Employees pay 8% social insurance, 1.5% health and 1% unemployment on capped salary bases — 10.5% in total for Vietnamese staff.
- Inheritance tax10%
Inheritances and gifts of registrable assets are taxed at 10% on the value above VND 20 million per event (threshold effective 1 July 2026; VND 10 million through 30 June) — and close-family real estate passes free.
- Withholding tax20%
Non-residents lose a flat 20% on Vietnamese salaries; investment and transfer income settles at the same flat rates residents pay — 5%, 2%, 0.1%.
Special regimes
- Bank interest tax-free
Interest on deposits with credit institutions, government bonds and life-insurance policies is fully exempt — 0%.
- Flat transaction taxes
Selling costs a fixed slice of the price: 0.1% on securities, 0.1% on digital assets and gold bars, 2% on real estate — no gain calculation.
- Digital-talent exemptions
High-quality digital-industry personnel get a 5-year income tax exemption, and pay for science, technology and innovation work is exempt too.
- Startup incentives
Income of founders, individual investors and venture-fund backers of innovative startup projects is exempt.
- Family transfers exempt
Real estate inherited from or gifted by spouses, parents, children, grandparents, in-laws or siblings passes at 0%.
Recent changes
- 2026-01The new tax law's salary and business rules took effect: the personal deduction rose from VND 11 million to 15.5 million a month (dependants 4.4 to 6.2 million), the scale compressed from seven bands to five with 35% starting at VND 100 million a month, and the business-income exemption rose to VND 500 million of turnover.
- 2026-03A pilot crypto framework set the tax at 0.1% of the gross transfer price for trades through licensed service providers.
- 2026-01The threshold before inheritances, gifts and royalties are taxed rose to VND 20 million per event or payment from 1 July 2026 (VND 10 million applied through 30 June); the presumptive lump-sum method for household businesses was abolished.