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Inheritance tax in Vietnam 2026
Vietnam has no estate tax; instead the heir pays 10% income tax on what an inheritance or gift is worth above VND 20 million per event (from 1 July 2026; 10 million before).
Only registrable wealth counts — securities, company stakes, real estate and registered vehicles — and real estate passing between spouses, parents and children, grandparents, in-laws or siblings is exempt.
At a glance
- top rate
- 10% above VND 20 million per event (from 1 July 2026; VND 10 million through 30 June)
- entry band
- 0% up to VND 20 million (from 1 July 2026; 10 million before)
- tax year basis
- Taxed when ownership or use rights are registered
- filing deadline
- Declaration within 10 days of the income arising
- residency basis
- Vietnam-source inheritances and gifts; residents also on foreign ones
- regime flag
- Close-family real estate transfers fully exempt
Rates
Inheritances and gifts (2026)
| Rate | Base | Applies to |
|---|---|---|
| 0% | — | Real estate inherited from or gifted between spouses, parents and children, in-laws, grandparents and grandchildren, or siblings |
| 0% | First VND 20 million per event | All taxable inheritances and gifts |
| 10% | Value above VND 20 million | Securities, capital stakes, real estate outside the family exemption, and assets requiring registration |
Thresholds & allowances
- Per-event thresholdVND 20 million (from 1 July 2026; 10 million through 30 June)
Raised from VND 10 million by the 2026 law
Residency
Residency trigger
The 10% falls on the recipient when ownership is registered; residents owe it on inheritances and gifts worldwide, non-residents only on Vietnamese ones.
Non-resident treatment
Non-resident heirs pay the same 10% above VND 20 million on Vietnam-source inheritances and gifts.
Notes
- Cash and unregistered personal effects fall outside the net — the tax attaches to securities, company capital, real estate and registration-bound assets like vehicles.
- The family exemption covers only real estate; inherited shares or company stakes are taxable at 10% even between parents and children.
- Future-property contracts (off-plan apartments, land to be transferred) do not qualify for the family exemption.
- There is no wealth tax in Vietnam.
FAQ
How much inheritance tax is due in Vietnam?
10% of the value above VND 20 million per inheritance, payable by the heir — with real estate between close family exempt entirely.
Are gifts taxed in Vietnam?
Gifts of registrable assets above VND 20 million per event are taxed at 10%; close-family real estate gifts and anything under the threshold are free.
Figures: tax year 2026, compiled from public sources. Not tax advice.