'%3e%3cpath%20fill='%23d80027'%20d='M0%200h512v512H0Z'/%3e%3cpath%20fill='%23ffda44'%20d='m176%20378%20208-150H128l208%20150-80-244Z'/%3e%3c/g%3e%3c/svg%3e)
Capital gains tax in Vietnam 2026
Selling listed or unlisted securities costs 0.1% of the sale price, and selling property 2% of the transfer price — flat, final, and due even at a loss.
Stakes in companies held as contributed capital are the exception: those pay 20% on the net gain (or 2% of the price where cost cannot be shown).
At a glance
- top rate
- 20% on contributed-capital gains
- entry band
- 0.1% of sale price on securities
- tax year basis
- Per transaction; declared within 10 days
- filing deadline
- 10 days from the income arising
- residency basis
- Residents: worldwide; each sale taxed separately
- regime flag
- Sole-residence sales and close-family transfers exempt
Rates
Capital transfers by asset type (2026)
| Rate | Base | Applies to |
|---|---|---|
| 0.1% | Sale price | Securities — listed or unlisted shares, fund certificates |
| 20% | Net gain | Transfers of contributed capital in companies (2% of the price where the cost basis cannot be documented) |
| 2% | Transfer price | Real estate, including land-use rights |
| 0.1% | Transfer price | Digital assets and gold bars |
| 5% | Amount over VND 20 million | Carbon credits, emission-reduction certificates, '.vn' domain names and auctioned licence plates |
Thresholds & allowances
- Sole residenceExempt
Selling your only residential house or land-use right in Vietnam
- Family transfersExempt
Real estate moving between spouses, parents and children, in-laws, grandparents and grandchildren, or siblings
Residency
Residency trigger
Each disposal is taxed on its own, with a declaration due within 10 days; residents owe the same rates on foreign disposals through worldwide liability.
Non-resident treatment
Non-residents pay identical transaction rates on Vietnamese assets — 0.1% securities, 2% real estate, 20%-or-2% on capital stakes.
Notes
- Because the securities and property taxes bite on the gross price, they are owed even when you sell at a loss — and there is no loss relief.
- The 20% contributed-capital rate rewards good records: without a documented cost basis you default to 2% of the whole price.
- Inherited or gifted property between close family changes hands tax-free, and the recipient of other inheritances pays under the separate 10% inheritance rules.
- Employee stock options are taxed at exercise on the spread between exercise price and market value, wherever the gain is paid.
FAQ
How are share sales taxed in Vietnam?
A flat 0.1% of the sale price for securities, withheld through the broker — profit or loss makes no difference.
What tax applies when selling property in Vietnam?
2% of the transfer price, unless it is your only home in Vietnam or a transfer within the close family — both exempt.
Figures: tax year 2026, compiled from public sources. Not tax advice.