Vietnam Tax & Investment Guides
16 guides covering Vietnamese taxation, personal income tax (PIT 5-35%), VAT 10%/5%/0%, corporate income tax 20%, foreign contractor tax (FCT), and social insurance contributions.
Personal Tax & Residency
PIT 5-35% progressive, residency rules, tax filing, and cross-border
Vietnam Cross-Border Tax Guide 2026 — 183-Day Rule, DTA Network & Foreign Tax Credit
cross-border taxation in Vietnam. 183-day presence rule for residency, foreign income taxation for residents, double tax agreement network (80+ countries), and foreign tax credit mechanism.
Vietnam Personal Income Tax Guide (Thuế TNCN 2026 — Progressive 5–35%, Deductions & Relief)
Vietnam Personal Income Tax (Thuế TNCN) — progressive 7-bracket rates 5/10/15/20/25/30/35%, family deduction VND 11M/month for taxpayer + VND 4.4M/dependent, personal relief, and charitable deductions for 2026. All amounts in VND.
Vietnam Tax Filing Guide 2026 — IIT Annual Filing, E-Tax Portal, HTKK Software & Quyết Toán Thuế
tax filing in Vietnam. IIT annual finalization deadline March 31, monthly/quarterly IIT withholding, e-tax portal (Thuedientu), HTKK software for tax returns, and year-end quyết toán thuế.
Vietnam Tax Residency Guide 2026 — 183-Day Rule, Permanent Residence & Source of Income
Vietnam tax residency rules. 183-day presence in a calendar year, permanent residence card (temporary/permanent), source of income rules, no center-of-interests test.
VAT & Indirect Tax
VAT 10%/5%/0% standard rates, export rules, and e-invoicing
Business & Corporate Tax
CIT 20%, business registration, and corporate compliance
Vietnam Business Registration Guide 2026 — LLC, JSC, Enterprise Registration & Tax Registration
business registration in Vietnam. Enterprise registration (ĐKKD), Limited Liability Company (TNHH, minimum VND 10B), Joint Stock Company (Cổ phần), business license, tax registration (MST), CIT registration.
Vietnam Corporate Tax Guide (Thuế TNDN 2026 — 20% Standard, Incentives & Exemptions)
Vietnam Corporate Income Tax (Thuế TNDN) — 20% standard rate, 10-15% for high-tech zones, 17% for SMEs with revenue under VND 20B, R&D incentives, and 4-year exemption + 9-year 50% reduction for certain sectors. All amounts in VND.
Investment & Savings
CGT, investment income, crypto tax, and pension plans
Vietnam Capital Gains Tax Guide 2026 — Securities, Property & Elections
Vietnam capital gains tax — securities: 0.1% on sale price (default) or 20% on net gain at taxpayer election. Property: 2% flat CGT on sale price. No holding period distinction for rates. All amounts in VND.
Vietnam Crypto Tax Guide 2026 — No Specific Law, IIT 5-35% or CGT on Securities
cryptocurrency taxation in Vietnam 2026. No specific crypto tax law exists yet. Crypto gains may fall under IIT 5-35% as miscellaneous income, or CGT 0.1%/20% if classified as securities. Mining status unclear.
Vietnam Investment Income Guide 2026 — Dividends, Interest & Withholding Taxes
Guide to Vietnam investment income taxation — dividends 5% WHT on stock dividends (exempt if from after-tax profits), bank deposit interest 5% WHT, bond interest 5% WHT. No tax on certain personal investment gains. All amounts in VND.
Property & Wealth Tax
Property tax, land tax, inheritance, and rental income
Vietnam Inheritance & Gift Tax Guide 2026 (Thuế Thu Nhập Từ Thừa Kế — 10%)
Vietnam inheritance and gift tax — 10% on inheritances and gifts exceeding VND 10M from non-family members. Exempt between spouse, parents, children, and siblings. Filing requirements and exemptions explained. All amounts in VND.
Vietnam Property Tax Guide 2026 — Registration, Land Use Tax & Transfer Taxes
Guide to Vietnam property-related taxes — no annual property tax, registration fee 0.5%, non-agricultural land use tax progressive 0.03-0.15%, transfer CGT 2%, registration 0.5%, and VAT 10% on transferors. All amounts in VND.
Vietnam Rental Income Tax Guide 2026 — IIT 5-35%, Thuế Khoán 5% VAT + 5% IIT, Actual Expense Option
rental income taxation in Vietnam. Progressive IIT 5-35% for individuals, or special thuế khoán regime at 5% VAT + 5% IIT on gross revenue below thresholds, and actual expense deduction option.
Vietnam Wealth Tax Guide 2026 — No Net Wealth Tax, Land Use Tax & Fees Explained
Guide to Vietnam's wealth taxation — no net wealth or net worth tax. The closest equivalent is the non-agricultural land use tax (0.03-0.15% progressive on land value) plus registration fees upon acquisition. Explains Vietnam's absence of comprehensive wealth taxation.
Employment & Social Charges
Social insurance, health insurance, and pension contributions
Vietnam Pension Guide 2026 — BHXH Public Defined Benefit, Retirement Age & Lump Sum
Vietnam's state pension system (BHXH). Public defined benefit, minimum 20-year contribution requirement, retirement age 62 men / 60 women (increasing), one-time lump sum option, voluntary social insurance.
Vietnam Social Insurance Guide 2026 — BHXH, BHYT, BHTN Contributions
Vietnamese social security contributions. BHXH social insurance (employee 10.5%, employer 21.5%), BHYT health insurance (4.5% combined), BHTN unemployment (2% combined).