Vietnam tax rates
The top rates a resident individual pays on each kind of income, computed by the Sovereign tax engine from its Vietnam tax profile, with a provisional figure from a published summary where the engine has none yet.
Tier 1 — every figure rests on a statute or a tax authority page. Sources last checked 11 November 2026. Figures last changed 11 November 2026. Profile last reviewed 22 October 2026.
Scroll across the table to see all tax rates.
| Salary | Capital gains | Dividends | Interest | Rent | Crypto gains | |
|---|---|---|---|---|---|---|
| Vietnam | 35% | 0.1%* | 5% | 0%* | 5%* | not computed |
* Provisional — not yet verified by the Sovereign engine. capital gains, rent: from PwC, read 10 November 2026. interest: from PwC, read 10 November 2026. The engine's own figure replaces a provisional one as soon as the Vietnam profile carries an accepted source for it.
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 Vietnam?
The top rate on a salary is 35%. 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 35% above VND 1,200,000,000.
How are capital gains taxed in Vietnam?
Provisionally 0.1%: 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. Securities: 0.1% of the sale proceeds, a transaction-based tax rather than a tax on the gain. The rate does not depend on how long you held the asset.
How are dividends and interest taxed in Vietnam?
The top rate is 5% on dividends and 0% (provisional) on interest. A provisional figure is from a PwC summary read on 10 November 2026, not computed by the engine. Rental income is taxed at up to 5% (provisional).
How is crypto taxed in Vietnam?
The tax on a crypto gain in Vietnam depends on facts the calculator needs case by case: the kind of transaction, the platform, and whether it is private or a business. The Sovereign engine has not yet computed the top rate on a crypto gain for Vietnam: the profile needs more facts or an accepted source before it states one. That is not a 0% rate.
Does Vietnam tax foreign income?
Yes. Vietnam 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 Vietnam have a wealth tax?
No. Vietnam has no recurring national tax on net wealth in our model. Property taxes and taxes on gifts or inheritances are separate.
Does Vietnam have an exit tax for individuals?
No. In our model Vietnam does not tax an individual's unrealised gains when the individual moves abroad.
When do you become tax resident in Vietnam?
The Vietnam day test (183 days in a year or first 12 months): at least 183 days in a calendar year or 12 months from first presence. The 2025 Personal Income Tax Law and Decree 253/2026 took effect on 1 July 2026. A cross-year first-presence period and regular accommodation need separate review.
Residence decides whether Vietnam taxes you on these rates. See the Vietnam day-count test and count your own days.
Sources
The Vietnam profile cites 7 sources for these rules, 5 of them from a government or a statute. A provisional figure in the table names its own source under the table.
- Luật Thuế thu nhập cá nhân số 109/2025/QH15 (Quốc hội, 10/12/2025) - signed text, Hệ thống văn bản Chính phủ (docid 216495) · official, retrieved 2026-10-22
- Luật Thuế thu nhập cá nhân số 109/2025/QH15, art. 29 (Hiệu lực thi hành) - signed text; vanban.chinhphu.vn lists 'Ngày có hiệu lực 01-07-2026' · official, retrieved 2026-10-22
- Nghị quyết số 110/2025/UBTVQH15 về điều chỉnh mức giảm trừ gia cảnh của thuế thu nhập cá nhân (Ủy ban Thường vụ Quốc hội, 17/10/2025) · official, retrieved 2026-10-22
- Luật Thuế thu nhập cá nhân số 109/2025/QH15, arts. 3(3), 4(6), 12-14, 19 (signed text) · official, retrieved 2026-10-22
- Luật số 09/2026/QH16 sửa đổi, bổ sung một số điều của Luật Thuế thu nhập cá nhân, ... (Quốc hội, 24/04/2026), arts. 1 and 5 · official, retrieved 2026-10-22
- PwC Worldwide Tax Summaries - Vietnam, Individual - Other taxes (last reviewed 23 September 2026) · summary, retrieved 2026-11-11
- EY Vietnam - Bản tin Thuế và Pháp lý: Nghị định 161/2026/NĐ-CP tăng mức lương cơ sở từ ngày 1 tháng 7 năm 2026 (22/05/2026) · summary, retrieved 2026-11-11
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 Vietnam 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 Vietnam side by side with other countries, see every country or try the live demo.
Other countries in East and Southeast Asia: Brunei, China, Hong Kong, Indonesia, Japan, Cambodia.