Vietnam
South-Eastern Asia · VN · 65 treaties
What are the main tax rates in Vietnam?
Vietnam's tax system includes a top personal income tax rate of 35% and a corporate tax rate of 20%. The standard VAT is 10%.
Tax profile
| Corporate income tax | 20% |
| Withholding — dividends | 5% |
| Withholding — interest | 5% |
| Withholding — royalties | 5% |
| VAT / GST (standard) | 10% |
| Personal income (top rate) | 35% |
| Capital gains | 0.1% |
| Tax system | Worldwide |
| Residency threshold | 183 days |
| Exit / departure tax | No |
| CFC rules | No |
| Transfer pricing | Strict |
| Digital nomad visa | No |
| Digital services tax | none |
| Global minimum tax (Pillar 2) | Proposed |
Common questions
- How long does it take to become a tax resident in Vietnam?
- You can become a tax resident in Vietnam after 183 days of presence.
- What is the capital gains tax rate in Vietnam?
- Capital gains in Vietnam are taxed at a rate of 0.1%.
- Does Vietnam have a dividend withholding tax?
- Yes, Vietnam has a dividend withholding tax rate of 5%.
Tax residency
ModerateWhat makes you a tax resident — and how hard it is to stop being one.
- Presence in Vietnam for at least 183 days in a calendar year or in any consecutive 12‑month period starting from the first day of presence
- Having a permanent residence in Vietnam (registered permanent residence for Vietnamese citizens, or permanent/temporary residence card for foreigners)
- Having a rented house or other accommodation in Vietnam with a total lease term of at least 183 days in the tax year
- Having a permanent residence in Vietnam but being present in Vietnam for less than 183 days in the tax year and failing to prove tax residency in another country (by a tax residence certificate or equivalent)
Stopping Vietnamese tax residency generally requires both reducing days of presence below 183 and proving tax residency in another country if you still have permanent or long‑term housing in Vietnam, otherwise you may continue to be treated as a resident.
Source: Ministry of Finance of Vietnam (Circular No. 111/2013/TT-BTC, Article 1)
Tax treaty network (80)
In-force double-tax treaty partners. Treaty-reduced withholding (dividends / interest / royalties) shown where the official source publishes a rate; otherwise the country's statutory rate applies unless the treaty text provides a reduction.
| Partner | Div | Int | Roy |
|---|---|---|---|
| Australia | — | 10% | 10% |
| France | — | 0% | 10% |
| Thailand | — | 15% | 15% |
| Bulgaria | — | 10% | 15% |
| Hungary | — | 10% | 10% |
| Poland | — | 10% | 15% |
| Cuba | — | 10% | 10% |
| Denmark | — | 10% | 15% |
| Ukraine | — | 10% | 10% |
| Finland | — | 10% | 10% |
| India | — | 10% | 10% |
| South Korea | — | 10% | 15% |
| Indonesia | — | 15% | 15% |
| China | — | 10% | 10% |
| United Arab Emirates | — | 10% | 10% |
| Russia | — | 10% | 15% |
| Malaysia | — | 10% | 10% |
| Netherlands | — | 10% | 15% |
| Romania | — | 10% | 15% |
| Norway | — | 10% | 10% |
| Sweden | — | 10% | 15% |
| Laos | — | 10% | 10% |
| Germany | — | 10% | 10% |
| United Kingdom | — | 10% | 10% |
| Czechia | — | 10% | 10% |
| Sri Lanka | — | 10% | 15% |
| Philippines | — | 15% | 15% |
| Singapore | — | 10% | 10% |
| Slovakia | — | 10% | 15% |
| Belarus | — | 10% | 15% |
| Bangladesh | — | 15% | 15% |
| Belgium | — | 10% | 15% |
| Brunei | — | 10% | 10% |
| Cambodia | — | 10% | 10% |
| Canada | — | 10% | 10% |
| Croatia | — | 10% | 10% |
| Egypt | — | 15% | 15% |
| Estonia | — | 10% | 10% |
| Hong Kong S.A.R. | — | 10% | 10% |
| Iceland | — | 10% | 10% |
| Ireland | — | 10% | 15% |
| Israel | — | 10% | 15% |
| Italy | — | 10% | 10% |
| Japan | — | 10% | 10% |
| Kazakhstan | — | 10% | 10% |
| Kuwait | — | 15% | 20% |
| Latvia | — | 10% | 10% |
| Luxembourg | — | 10% | 10% |
| Macao S.A.R | — | 10% | 10% |
| Mongolia | — | 10% | 10% |
| Morocco | — | 10% | 10% |
| Mozambique | — | 10% | 10% |
| Myanmar | — | 10% | 10% |
| New Zealand | — | 10% | 10% |
| Oman | — | 10% | 10% |
| Pakistan | — | 15% | 15% |
| Panama | — | 10% | 10% |
| Algeria | — | 15% | 15% |
| Austria | — | 10% | 10% |
| Azerbaijan | — | 10% | 10% |
| Cyprus | — | 10% | 10% |
| Iran | — | 10% | 10% |
| North Macedonia | — | 10% | 10% |
| Malta | — | 10% | 15% |
| Palestine | — | 10% | 10% |
| Portugal | — | 10% | 10% |
| Qatar | — | 10% | 10% |
| San Marino | — | 15% | 15% |
| Saudi Arabia | — | 10% | 10% |
| Seychelles | — | 10% | 10% |
| Spain | — | 10% | 10% |
| Switzerland | — | 10% | 10% |
| Taiwan | — | 10% | 15% |
| Tunisia | — | 10% | 10% |
| Turkey | — | 10% | 10% |
| United States of America | — | 10% | 10% |
| Uruguay | — | 10% | 10% |
| Uzbekistan | — | 10% | 15% |
| Venezuela | — | 10% | 10% |
| Republic of Serbia | — | 10% | 10% |