Laos Tax & Investment Guides
16 guides covering Laotian taxation, progressive PIT 0–25% (6 brackets), corporate income tax 20% (5% micro-enterprises, 10% listed for 10 years), VAT 10% (restored May 2024), NSSF EE 5.5%/ER 6% capped at LAK 4.5M, 2% property transfer tax, gift tax 5% >LAK 1.3M, and key SEZ investment incentives.
Personal Tax & Residency
Progressive PIT 0–25%, LAK 1.3M/month threshold, dependent allowance LAK 5M (max 3), tax residency 183-day rule, 10-12 DTTs
Laos Cross-Border Tax Guide 2026 — WHT 10%/20%, DTTs, Transfer Pricing
Laotian cross-border taxation. Withholding tax on dividends/interest/royalties 10% residents, 20% non-residents. 10-12 double tax treaties. Transfer pricing aligned with OECD. Administered by the Tax Department.
Laos Personal Income Tax Guide 2026 — Progressive 0–25%, LAK 1.3M Threshold
Laotian personal income tax (PIT). Progressive 0–25% rates across 6 monthly brackets. LAK 1,300,000/month threshold. Dependent allowance LAK 5M (max 3). Administered by the Tax Department of Lao PDR.
Laos Tax Filing Guide 2026 — PIT Monthly, CIT Semi-Annual, VAT Monthly
Laotian tax filing procedures. Monthly PIT withholding by 20th, semi-annual CIT payments (July 20, Jan 20), monthly VAT by 20th. Annual PIT return by March 31. Penalties and compliance requirements.
Laos Tax Residency Guide 2026 — 183-Day Rule, DTTs 10-12
Laotian tax residency rules. 183-day physical presence test, approximately 10-12 double tax treaties (China, Vietnam, Thailand, Korea, Japan). Implications for residents and non-residents.
Business & Corporate Tax
CIT 20%, micro-enterprises 5%, listed companies 10% for first 10 years, SEZ and investment incentives
Laos Corporate Tax Guide 2026 — CIT 20%, Micro 5%, Listed 10%
Laotian corporate income tax. Standard CIT 20%, micro-enterprises 5%, listed companies 10% for first 10 years. Administered by the Tax Department of Lao PDR.
Laos SEZ & Investment Incentives Guide 2026 — 21 SEZs, Profit Tax Exemption up to 17 Years
Laotian investment incentives. 21 Special Economic Zones (SEZs) including Savan-Seno, Boten, Golden Triangle, Saysettha. Investment Promotion Law: Zone 1 profit tax exemption up to 10 years (+5 priority), Zone 2 up to 4 years (+3). SEZ-specific: profit tax exemption 6-17 years, PIT capped at 5% for specialists.
VAT & Indirect Tax
VAT 10% standard (restored May 2024), 0% exports, registration threshold LAK 400M annual revenue
Investment & Savings
Dividends WHT 10% (residents), 20% (non-residents), interest WHT 10%, capital gains in ordinary income, crypto as income
Laos Capital Gains Tax Guide 2026 — 2% on Immovable Property Transfer, Ordinary Income
Laotian capital gains tax. 2% on immovable property transfer (classified as income tax on transfer). Other capital gains included in ordinary income subject to PIT or CIT. Administered by the Tax Department of Lao PDR.
Laos Crypto Tax Guide 2026 — Crypto as Income, PIT or CIT Treatment
Laotian cryptocurrency taxation. Crypto gains treated as ordinary income subject to PIT or CIT. Evolving regulatory guidance. Mining, trading, and staking tax implications.
Laos Investment Income Tax Guide 2026 — Dividends WHT 10%, Interest WHT 10%
Laotian investment income taxation. Dividends subject to 10% WHT (residents), 20% (non-residents). Interest subject to 10% WHT (residents), 20% (non-residents). Capital gains included in ordinary income. Administered by the Tax Department.
Property & Wealth
Transfer tax 2%, land tax per sqm varying by zone, rental income at PIT rates, no inheritance tax, gift tax 5% >LAK 1.3M, no wealth tax
Laos Inheritance & Gift Tax Guide 2026 — No Inheritance Tax, Gift Tax 5%
Laotian inheritance and gift taxation. Laos has no inheritance tax, no estate duty. Gift tax of 5% on gifts exceeding LAK 1.3 million. Implications for estate planning.
Laos Property Tax Guide 2026 — Transfer 2%, Land Tax per Sqm
Laotian property taxes. Transfer tax 2% on immovable property, land tax per sqm varying by zone. No wealth tax, no inheritance tax. Administered by the Tax Department of Lao PDR.
Laos Rental Income Tax Guide 2026 — PIT Rates, WHT on Rent
Laotian rental income taxation. Rental income taxed at progressive PIT rates (0–25%) or CIT at 20%. Withholding tax on rental payments to non-residents. Administered by the Tax Department of Lao PDR.
Laos Wealth Tax Guide 2026 — No Wealth Tax, No Net Worth Tax
Laotian wealth taxation. Laos has no wealth tax, no net worth tax, and no annual tax on financial assets. Only land tax per sqm applies to real estate. Implications for high-net-worth individuals.
Employment & Social Security
NSSF EE 5.5%, ER 6%, capped at LAK 4.5M monthly base, unified fund covering pension and healthcare
Laos Pension Guide 2026 — NSSF Pension, EE 5.5%, ER 6%
Laotian pensions and retirement. NSSF unified fund covering pension and healthcare. Employee 5.5%, employer 6% capped at LAK 4.5M. Tax treatment of pension income and contributions.
Laos Social Security Guide 2026 — EE 5.5%, ER 6%, Capped at LAK 4.5M
Laotian social security contributions. Employee 5.5%, employer 6%, capped at LAK 4.5M monthly base. Administered by the National Social Security Fund (NSSF) of Lao PDR.
Laos Calculators (7)
Free calculators for Laotian salary, tax, and personal finance.
Laos Salary
Net pay after PIT 0–25% and NSSF contributions.
Laos VAT
VAT 10% standard rate calculations.
Laos Corporate Tax
CIT 20%, micro-enterprises 5%, listed 10%.
Laos Property Tax
Transfer 2%, land tax per sqm.
Compound Interest
Project investment growth.
Mortgage Calculator
Full amortization schedule.
50/30/20 Budget
Needs, wants, savings split.