Not a Latitax destination
Laos
Low headline rates (25% top, share sales at 2% of price) but no UK treaty and a thin financial system; the worldwide-income treatment shown is a best reading.
Income tax, top rate
Secondary25%
Progressive 0-25%.
Source: PwC Worldwide Tax Summaries - Lao PDR · checked 2026-09-29Capital gains
Secondary2% of sale price
No separate CGT; sales of shares are taxed at 2% of the selling price. Shares sold on the Lao Securities Exchange are exempt.
Source: PwC Worldwide Tax Summaries - Lao PDR · checked 2026-09-29Corporate
Secondary20%
Domestic minimum top-up to 15% for in-scope multinational groups.
Source: PwC Worldwide Tax Summaries - Lao PDR · checked 2026-09-29Inheritance
Unverified5% (unconfirmed)
PwC's chart shows NA and 5 across the inheritance and gift columns; how inheritances to children are taxed is not confirmed.
Source: PwC Worldwide Tax Summaries - Lao PDR · checked 2026-09-29Looking for somewhere that works?
See the jurisdictions where a lawful move genuinely cuts tax.
See the right countries- s1PwC Worldwide Tax Summaries - Lao PDRsecondary · checked 2026-09-29
- s2GOV.UK - Tax treatiesprimary · checked 2026-09-29