Latitax

Not a Latitax destination

Vietnam

Residents (183+ days or a permanent home) pay up to 35% on worldwide income, but share sales are taxed at only 0.1% of proceeds and there is a UK treaty.

Income tax, top rate

Secondary

35%

Progressive rates up to 35% on employment income for residents; non-residents 20% flat.

Source: PwC Worldwide Tax Summaries - Vietnam · checked 2026-09-29

Capital gains

Secondary

0.1% of sale proceeds

Individuals pay 0.1% on the gross transfer price of securities; check the revised PIT Law for 2026 changes to non-securities gains.

Source: PwC Worldwide Tax Summaries - Vietnam · checked 2026-09-29

Inheritance

Secondary

10%

Income tax on inheritances above VND 20 million; transfers of real estate between parents and children are exempt.

Source: PwC Worldwide Tax Summaries - Vietnam · checked 2026-09-29

VAT

Secondary

10%

A temporary 8% rate applies to many goods and services.

Source: PwC Worldwide Tax Summaries - Vietnam · checked 2026-09-29

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  1. s1PwC Worldwide Tax Summaries - Vietnamsecondary · checked 2026-09-29
  2. s2GOV.UK - Tax treatiesprimary · checked 2026-09-29