← Guides / Vietnam

Vietnam Inheritance & Gift Tax Guide 2026

Vietnam imposes a 10% personal income tax (Thuế Thu Nhập Từ Thừa Kế) on inheritances and gifts received from non-family members where the value exceeds VND 10 million. Transfers between spouses, parents, children, and siblings are fully exempt. Gift tax is similarly applied at 10% on the value exceeding the threshold. All amounts in VND.

Vietnam's inheritance and gift taxation is administered under the Personal Income Tax Law (Luật Thuế TNCN) as income from inheritance and gifts. For related guidance, see our Property Tax Guide →, Capital Gains Guide →, and Wealth Tax Guide →.

Inheritance Tax (Thuế Thu Nhập Từ Thừa Kế)

  • Rate: 10% on the value of the inherited assets exceeding the exemption threshold.
  • Exemption threshold: Inheritances valued at VND 10,000,000 or less are exempt from tax. Only the amount exceeding VND 10 million is subject to the 10% rate.
  • Taxable assets: Real estate (land use rights, houses), securities (stocks, bonds), bank deposits, vehicles, and other valuable assets received as inheritance. The value is assessed at market prices at the time of inheritance.
  • Filing: The recipient must declare inheritance income on their annual personal income tax return. The inheritance must be registered with the tax authority within 90 days of receipt.

Family Exemptions

  • Fully exempt transfers: Inheritance and gifts between the following family members are completely exempt from tax:
  • Spouse — between husband and wife
  • Parents and children — including adoptive parents and legally adopted children
  • Siblings — full-blooded and half-blooded siblings
  • Grandparents and grandchildren — in direct lineage
  • No threshold applies — any amount transferred among these relatives is tax-free.

Gift Tax

  • Rate: Gifts (excluding those between exempt family members) are subject to 10% personal income tax on the value exceeding VND 10 million.
  • Scope: Gifts of cash, securities, real estate, vehicles, and other valuable assets are taxable. The donor is not subject to tax — the recipient bears the tax liability.
  • Wedding gifts: Customary wedding gifts and occasional gifts of modest value are generally not scrutinised, but gifts exceeding VND 10 million in value from non-family members should be declared.
  • Corporate gifts: Gifts from employers to employees may be subject to personal income tax at progressive rates (5–35%) rather than the 10% gift tax rate, depending on the nature and frequency.

Valuation of Inherited Assets

  • Real estate: Valued at the official land price framework (Bảng Giá Đất) issued by the provincial People's Committee, or at market value if higher.
  • Securities: Valued at the market price on the date of inheritance or gift receipt, as recorded by the stock exchange or custodian.
  • Other assets: Valued at market price based on appraisal or official receipts.

Compliance and Filing

  • The recipient must file a personal income tax return for inheritance and gift income, including supporting documents (certificate of inheritance, valuation reports, family relationship documents for exemptions).
  • Tax must be paid before the transfer of ownership can be registered (for real estate and vehicles).
  • Documentation proving family relationships (e.g., household registration, marriage certificate, birth certificate) is required to claim family exemptions.