Crypto tax in Vietnam

How is cryptocurrency taxed in Vietnam?

Cryptocurrency in Vietnam is classified as taxed_special and is subject to a headline rate of 0.1%.

Common questions

What is the capital gains tax rate for crypto in Vietnam?
The capital gains tax rate in Vietnam is 0.1%.
Does Vietnam offer long-term exemptions for crypto tax?
No, Vietnam does not offer long-term exemptions for cryptocurrency tax.

Crypto in Vietnam is taxed under a special / mixed regime.

Treatment
taxed under a special / mixed regime
Long-term
Still taxed
Headline rate
0.1%

Vietnam plans to tax an individual’s crypto disposals with a 0.1% levy on the gross value of each transaction (like a securities transfer tax), with no lower rate for long-term holdings, so you pay on every trade regardless of profit or loss.

“Vietnam’s Ministry of Finance has released draft tax regulations for cryptocurrency transactions that would impose a 0.1% levy on individual investors trading digital assets through licensed platforms, according to a circular published for public comment on Feb. 6. Under the draft rules, individual investors would pay 0.1% personal income tax on the revenue from each cryptocurrency transfer, regardless of whether they are Vietnamese residents or foreign nationals. The proposed framework treats cryptocurrency taxation similarly to securities trading, exempting crypto transfers from value-added tax while applying transaction-based levies to individual traders and corporate income tax to Vietnamese businesses.” Government of Vietnam / Ministry of Finance (draft circular under Resolution 05/2025/NQ-CP)

Reflects the treatment of an individual's crypto disposals. Estimate — confirm against the linked source. See methodology.