'%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)
Crypto tax in Vietnam 2026
Vietnam's 2026 framework taxes crypto like shares: 0.1% of the transfer price on each sale, for residents and non-residents alike, collected through licensed crypto service providers.
There is no gain calculation and no loss relief — the flat slice comes off the gross price of every disposal.
At a glance
- top rate
- 0.1% of transfer price
- entry band
- Same flat rate from the first dong
- tax year basis
- Per transaction
- filing deadline
- Withheld and remitted through licensed platforms
- residency basis
- Residents and non-residents trading via Vietnamese-licensed providers
- regime flag
- Pilot framework: circulars effective March-April 2026
Rates
Crypto taxation for individuals (2026)
| Rate | Base | Applies to |
|---|---|---|
| 0.1% | Gross transfer price | Sales of crypto and digital assets through licensed service providers — residents and non-residents |
| Salary scale (5-35%) | Market value received | Crypto earned as pay for work |
Thresholds & allowances
- No gain computationFlat on sale value
The 0.1% is due whether the trade made or lost money; losses bring no relief
Residency
Residency trigger
Trades through Vietnamese-licensed providers are taxed at source whoever trades; residents' worldwide liability covers foreign-platform activity under the same digital-asset transfer rule.
Non-resident treatment
Non-residents pay the same 0.1% on transfers through licensed Vietnamese platforms.
Notes
- The rate comes from the new tax law's 'digital assets' line and was made operational by a pilot framework in circulars effective 27 March and 6 April 2026.
- Trading through unlicensed venues sits outside the pilot's collection net — the prevailing reading is that the transfer remains taxable, but declaration and enforcement mechanics are unresolved; verify before relying.
- Frequent traders pay on turnover, not profit: every round trip costs 0.1% of the sale side.
- Vietnam recognized crypto assets in law from 2026; before that, taxation of private crypto gains was contested and largely uncollected.
FAQ
How is crypto taxed in Vietnam?
At 0.1% of the gross transfer price per sale under the 2026 framework — the same flat rate as securities, collected through licensed platforms.
Do I pay Vietnamese tax on crypto profits separately?
No — the 0.1% transfer tax is the whole bill for a disposal. There is no extra gains tax and no deduction for losses.
Figures: tax year 2026, compiled from public sources. Not tax advice.