Vietnam Tax Guide
In 2026, the top personal income tax rate in Vietnam is 35% and the corporate tax rate is 20%. Checked against official guidance on 24 October 2026.
- Personal income
- 35%On taxable salary above VND 100 million a month from the 2026 tax year, Personal Income Tax Law 109/2025/QH15; bands 5%, 10%, 20%, 30%, 35%
- Corporate
- 20%Standard · 15% (annual revenue up to VND 3 billion) · 17% (revenue above VND 3 billion up to VND 50 billion), from 1 October 2025
At a glance
| Personal income tax (top rate) | 35%On taxable salary above VND 100 million a month from the 2026 tax year, Personal Income Tax Law 109/2025/QH15; bands 5%, 10%, 20%, 30%, 35% |
|---|---|
| Corporate tax | 20%Standard · 15% (annual revenue up to VND 3 billion) · 17% (revenue above VND 3 billion up to VND 50 billion), from 1 October 2025 |
| Capital gains | Unlock with Signal |
| Crypto tax | Unlock with Signal |
| Dividend tax | Unlock with Signal |
| Rental income tax | Unlock with Signal |
| Residency threshold (days) | Unlock with Signal |
| Special tax regime | No |
Source: official guidance· last verified 24 Oct 2026
Informational only. Not tax or financial advice. Verify with a qualified professional before you act.
Vietnam residency rule
Vietnam residency is determined by a combination of physical presence and personal ties: day count, habitual abode, centre of vital interests, and treaty tie-breakers. Heed tracks the full rule and counts the days for you.
Signal ($99 a year) unlocks the full residency rule.
Unlock with SignalRecent changes in Vietnam
Regulatory stabilityActive5 rule changes in 24 months, actively evolving; worth monitoring. See how Vietnam ranks.
- Rate change · 24 Aug 2026
30% Corporate Income Tax Reduction for Qualifying Enterprises and Organizations (2026–2027)
Resolution 43/2026/QH16 reduces corporate income tax payable by 30% for the 2026 and 2027 tax years for Vietnamese-law enterprises and organizations with annual revenue not exceeding VND 10 billion, subject to an exclusion for certain entities formed by business division or separation. The resolution separately provides a 30% personal income tax reduction for resident individuals’ business income meeting the revenue threshold.
- Rate change · 24 Aug 2026
30% Personal Income Tax Reduction for Small Business Individuals (2026-2027)
Resolution 43/2026/QH16, effective 24 August 2026, cuts personal income tax payable by resident individuals on their business income by 30% for tax years 2026 and 2027, provided annual revenue does not exceed VND10 billion. The measure is aimed at supporting household and individual business operators through a period of tax-administration reform.
- Exemption · 1 Jul 2026
Higher Personal and Dependent Deductions for Salary Income Under 2025 PIT Law
Vietnam's 2025 Personal Income Tax Law raises the personal deduction to VND15.5 million per month (VND186 million per year) and the dependent deduction to VND6.2 million per month for resident individuals' salary and wage income. The Law takes legal effect on 1 July 2026, but these deduction levels apply for the full 2026 tax year.
Move, incorporate, and bank in Vietnam
Vietnam on Heed isn't just a tax profile. It's a full mobility surface, residency programmes, company structures, and banking options, all sourced and cross-linked.
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What Heed tracks in Vietnam
Legislative changes
Every published amendment, draft, and consultation touching Vietnam tax law.
Residency thresholds
Day counts against Vietnam residency rules, with proactive warnings.
Treaty & regime updates
Double-tax treaties, special regimes, and bilateral agreements involving Vietnam.
Vietnam tax, common questions
Is Vietnam a tax haven?
Vietnam is not generally classified as a tax haven, though specific regimes and bilateral treaties may still create planning opportunities. Heed tracks Vietnam's rules across multiple jurisdictions so you can compare in context.
What is the income tax rate in Vietnam?
The top personal income tax rate in Vietnam is 35% (on taxable salary above VND 100 million a month from the 2026 tax year, Personal Income Tax Law 109/2025/QH15; bands 5%, 10%, 20%, 30%, 35%). Effective rates vary by income level, residency status, and applicable regime. Heed maintains the live rate alongside the legislative changes that move it.
Does Vietnam tax cryptocurrency?
Crypto taxation in Vietnam varies by holding period, activity type, and residency. Heed maintains the current rate and surfaces changes the day they are announced. The headline rate is available inside the Heed dashboard on Pro and above.
How long do I need to stay in Vietnam to become tax resident?
Tax residency in Vietnam is determined by a combination of physical presence and personal ties: day count, habitual abode, centre of vital interests, and treaty tie-breakers. Heed counts the days for you and warns before you cross. The full residency rule, including the day threshold and rolling window, is available on Pro and above.
Does Vietnam have a digital nomad visa or special regime?
Visa and regime options in Vietnam evolve frequently. Heed tracks the live legislative feed across Asia-Pacific and surfaces every relevant change to your profile.
How does Vietnam compare with other Asia-Pacific jurisdictions?
Heed ranks Vietnam alongside every other jurisdiction in Asia-Pacific on personal income tax, capital gains, crypto, residency thresholds, and treaty network. See the full live comparison inside the Tax Rankings tool.
Compare Vietnam with...
Where Vietnam stands: the lowest tax countries and the highest.
How Heed tracks Vietnam
Vietnam surfaces across three Heed tools: every legislative change matched to your profile, every threshold counted, every rate compared.
See Vietnam's full tax profile.
Track Vietnam on your Heed dashboard. Pro ($399 a year) unlocks the full rate set including capital gains, dividend, crypto, rental, and the complete residency rule.
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