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Dividend tax in Vietnam 2026
Dividends cost a flat 5%, taken at source by the payer — no bands, no annual reconciliation on that income.
The exemptions are generous: interest on bank deposits, government bonds and life-insurance policies is tax-free, and distributions from a one-owner private company are exempt too.
At a glance
- top rate
- 5% flat, withheld at source
- entry band
- 0% on bank deposit and government bond interest
- tax year basis
- Per payment
- filing deadline
- Payer withholds and remits per transaction
- residency basis
- Same 5% for residents and non-residents
- regime flag
- Sole-owner company distributions exempt
Rates
How investment income is taxed (2026)
| Rate | Base | Applies to |
|---|---|---|
| 5% | Gross dividend | Dividends and profit shares — withheld by the payer |
| 5% | Gross amount | Other capital-investment income, including non-bank interest |
| 0% | — | Interest on deposits with credit institutions, government and local-government bonds, life-insurance policies, and green-bond interest |
| 0% | — | Distributions from private enterprises and single-member companies owned by one individual |
Residency
Residency trigger
The 5% is a final flat rate on Vietnamese payments whoever receives them; residents also owe it on foreign dividends through their worldwide liability.
Non-resident treatment
Non-residents pay the same 5% on Vietnam-source capital-investment income, withheld at source; treaties can reduce it.
Notes
- The payer withholds and remits the 5% on each payment — by the 20th of the following month or the month after the quarter.
- Bonus shares and stock dividends are taxed on their book value under the securities rules when received or sold.
- Dividends paid to members of agricultural cooperatives are exempt.
- Bank interest exemption makes deposit laddering a common tax-free strategy for Vietnamese savers.
FAQ
What is the dividend tax rate in Vietnam?
A flat 5%, withheld at source — the same for residents and non-residents.
Is bank interest taxed in Vietnam?
No — interest on deposits with credit institutions is exempt, as is government-bond and life-insurance interest. Only non-bank lending interest pays the 5%.
Figures: tax year 2026, compiled from public sources. Not tax advice.