Laos tax rates
The top rates a resident individual pays on each kind of income, computed by the Sovereign tax engine from its Laos tax profile, with a provisional figure from a published summary where the engine has none yet.
Tier 2 — every figure has an accepted source; some rest on a PwC / Deloitte / KPMG / EY summary (marked †). Sources last checked 7 November 2026. Figures last changed 7 November 2026. Profile last reviewed 27 May 2026.
Scroll across the table to see all tax rates.
| Salary | Capital gains | Dividends | Interest | Rent | Crypto gains | |
|---|---|---|---|---|---|---|
| Laos | 25%† | 2%* | 10%† | 10%† | 10%† | not computed |
* Provisional — not yet verified by the Sovereign engine. capital gains: from PwC, read 10 November 2026. The engine's own figure replaces a provisional one as soon as the Laos profile carries an accepted source for it.
† This figure rests on a PwC tax summary, not on the statute itself. The summary is the only source on file for it.
Reviewer's notes: what is still open on this profile
- Share transfers are taxed at 2% of selling price.
- Business profit-tax regime and assessment base require classification.
- The 2% share-transfer charge does not establish a tax on private crypto net gains; classification remains unresolved.
Each figure is the tax on one more unit of a very large amount of that income, with every layer the engine models: surtaxes and uncapped social contributions included. It is the top marginal rate, not the average rate you pay on all your income.
What is the top income tax rate in Laos?
The top rate on a salary is 25%. It is the tax on each extra unit of a very high salary, with surtaxes and uncapped social contributions included. The income tax scale alone reaches 25% above LAK 780,000,000.
How are capital gains taxed in Laos?
Provisionally 2%: the top rate on a long-term capital gain from a PwC summary read on 10 November 2026. The Sovereign engine has not yet computed this rate, so treat it as a pointer, not a verified figure. No separate CGT: a share sale is taxed at 2% of the selling price, not of the gain. The rate does not depend on how long you held the asset.
How are dividends and interest taxed in Laos?
The top rate is 10% on dividends and 10% on interest.
How is crypto taxed in Laos?
Still unverified: we have not settled how Laos classifies a private investor's crypto gain or at what rate, so the engine states no crypto figure. A missing figure is not an exemption.
Does Laos tax foreign income?
Yes. Laos taxes its residents on their worldwide income. A tax treaty or a credit for foreign tax can reduce the tax on income from abroad.
Does Laos have a wealth tax?
No. Laos has no recurring national tax on net wealth in our model. Property taxes and taxes on gifts or inheritances are separate.
Does Laos have an exit tax for individuals?
No. In our model Laos does not tax an individual's unrealised gains when the individual moves abroad.
When do you become tax resident in Laos?
The Laos day test (permanent residence or living in Laos; no general day-only residence threshold): Residence depends on a permanent home or living there; 183 days is a separate foreign-paid salary test. Permanent residence or actual living in Laos can establish residence without 184 days from 2020 onward. Earlier years need historical-law review. Livelihood, business, foreign-paid salary, treaties and the meaning of living there need fact review. The older 2019 law is superseded; its 183-day salary test must not be used as a general residence rule.
Residence decides whether Laos taxes you on these rates. See the Laos day-count test and count your own days.
Sources
The Laos profile cites 4 sources for these rules, 0 of them from a government or a statute. The others are summaries by advisory firms, so check a figure against the official text before you rely on it. A provisional figure in the table names its own source under the table.
- la pwc salary 20261107 · summary, retrieved 2026-11-07
- la pwc passive 20261107 · summary, retrieved 2026-11-07
- la pwc interest 20261107 · summary, retrieved 2026-11-07
- la pwc social 20261107 · summary, retrieved 2026-11-07
The model covers the general rules for a resident individual. It does not cover every deduction, credit, tax treaty or local tax, and rules change after the check date above. Did you find an error? Tell us, with the source.
Compare Laos with other countries
Top rates do not show what you would pay. Sovereign applies these rules to your own assets, income and debts, and compares the result across 165 countries. Put Laos side by side with other countries, see every country or try the live demo.
Other countries in East and Southeast Asia: Myanmar, Malaysia, Philippines, Singapore, Thailand, Taiwan.