← Guides / Vietnam

Vietnam Capital Gains Tax Guide 2026

Vietnam taxes capital gains differently by asset type. For securities (stocks, bonds, fund certificates), the default rate is 0.1% of the sale price, but taxpayers may elect to pay 20% on net gains. For property, a flat 2% CGT on the sale price applies. There is no distinction between short-term and long-term holding periods for rate purposes. All amounts in VND.

Vietnam's capital gains tax is governed under the Personal Income Tax Law (Luật Thuế TNCN). For related guidance, see our Personal Income Tax Guide →, Investment Income Guide →, and Property Tax Guide →.

Securities (Stocks, Bonds, Fund Certificates)

• Default rate — 0.1% on sale price: For most individual investors, capital gains tax on securities is calculated at 0.1% of the total sale proceeds. The brokerage firm automatically withholds this amount upon each sale. No annual return is required for the 0.1% method.
• Election — 20% on net gains: Taxpayers may elect to pay 20% of the net capital gain (sale price minus acquisition cost and transaction fees). This election must be made at the time of filing the annual personal income tax return and requires documented cost basis for each security sold.
• Which is better? The 0.1% method is simpler and generally favourable for frequent traders and those with low profit margins. The 20% method may be better for securities sold at small gains relative to the sale price (e.g., highly appreciated assets sold at a price close to cost).
• No holding period distinction: Vietnam does not differentiate between short-term and long-term capital gains. The same rates apply regardless of how long the securities were held.

Property Capital Gains

• Flat rate — 2% of sale price: For individuals transferring real property (land use rights, houses, apartments), CGT is calculated at 2% of the total sale price. This is the default method and is the most commonly applied.
• Alternative — 20% on net gains: As with securities, the taxpayer may elect to pay 20% on the net gain if they can fully document the acquisition cost and related expenses.
• Exemptions: Transfers between immediate family members (spouse, parents, children, siblings) are exempt from CGT. Transfer of a single personal residence may also be exempt under certain conditions.

Other Capital Assets

• Business capital contributions: Gains from the transfer of capital in private companies are taxed at 20% on net gains. The 0.1% option does not apply to private share transfers.
• Cryptocurrency: Vietnam has not issued specific tax guidance on cryptocurrency gains. In practice, crypto-to-fiat conversions may be treated as other investment income or may be subject to the general 20% rate on net gains, but the legal framework remains unclear. Taxpayers are advised to consult a professional.

Loss Offset

• Securities losses: Capital losses on securities can be offset against capital gains on securities within the same tax year. Losses cannot be offset against other income types (salary, business income, etc.).
• Carryforward: Unused capital losses on securities may be carried forward to offset securities gains in subsequent years, subject to documentation requirements. There is no carryback.
• Property losses: Losses on property transfers may be offset against gains from other property transfers in the same year but not against other income types.

Compliance

• Securities: Brokerages withhold 0.1% at source. If the 20% method is elected, the taxpayer must file an annual IIT return with detailed schedules of all securities transactions.
• Property: CGT is paid at the time of transfer registration. The tax authority calculates the 2% due based on the declared sale price (subject to minimum price thresholds set by the province).