International Tax Guide | Updated October 2026
Vietnam Income Tax Rates 2026: Personal, Corporate and Capital Gains
A practical guide to Vietnam's 2026 income tax framework for resident and nonresident individuals and businesses, with a separate historical record of 2017-2018 tax rates.
2026 resident PITNonresident taxCapital gainsCorporate tax2017-2018 archiveOfficial legislation
Vietnam personal income tax rates for 2026
Resident individuals' taxable employment income is subject to a progressive rate schedule under the 2025 Personal Income Tax Law. These bands apply to taxable income after allowable deductions, not gross salary. The law provides five bands from 5% to 35%.
| Monthly taxable employment income | Annual equivalent | Marginal rate |
|---|---|---|
| Up to VND 10 million | Up to VND 120 million | 5% |
| Over 10 million to 30 million | Over 120 million to 360 million | 10% |
| Over 30 million to 60 million | Over 360 million to 720 million | 20% |
| Over 60 million to 100 million | Over 720 million to 1.2 billion | 30% |
| Over VND 100 million | Over VND 1.2 billion | 35% |
The rate applies only to the part of taxable income within each band. See the Vietnamese Government's explanation of the five-band tax schedule.
2026 personal and dependent deductions
| Deduction | Amount |
|---|---|
| Taxpayer personal deduction | VND 15.5 million per month (VND 186 million per year) |
| Each qualifying dependent | VND 6.2 million per month |
Article 10 of Law No. 109/2025/QH15 defines the family-circumstance deduction for qualifying resident employment income. Resolution No. 110/2025/UBTVQH15 introduced these deduction amounts for the 2026 tax period. Mandatory insurance and other qualifying deductions can also affect the final tax base. Official resolution and explanation.
Income tax for nonresident individuals
Tax residency generally depends on presence in Vietnam and qualifying residential arrangements under applicable rules. Nonresidents are generally taxed on Vietnam-sourced income, with separate rates by income category. The historical schedule below provides context; for 2026 transactions, consult the updated PIT law and implementing regulations because income classifications and tax bases can differ.
| Income category | Common rate / treatment |
|---|---|
| Employment and wages sourced in Vietnam | Generally 20% of taxable Vietnam-sourced employment income |
| Business and production of goods | Historically 1% of relevant revenue; current category rules must be checked |
| Services | Historically 5% of relevant revenue; current category rules must be checked |
| Manufacturing, construction, transport and other business | Historically 2% of relevant revenue; current category rules must be checked |
| Investment income | Historically 5%; depends on current statutory classification |
| Capital transfer / securities | Historically 0.1% of transfer proceeds in specified cases |
| Real estate transfer | Historically 2% of transfer price in specified cases |
| Royalties and franchises | Historically 5% of the relevant tax base |
| Lottery prizes, inheritances and gifts | Historically 10% of the taxable portion where applicable |
These category figures are not a substitute for a 2026 transaction-specific assessment. Vietnam's new PIT legislation and treaty rules may change how the taxable amount is determined.
Capital gains and property transfer taxation in Vietnam
Vietnam does not apply one uniform capital gains tax rate to every disposal. Taxation depends on whether the asset is securities, a capital interest, real estate or another taxable asset, and whether the seller is an individual or company.
- Capital transfers: Historically, a 20% tax on net gains applied to specified resident individual transfers; nonresident transfers could be taxed on proceeds. Check the rules effective for the disposal date.
- Securities transfers: A transaction-based tax may apply instead of a general capital gains rate.
- Real estate transfers: The original article stated a 25% rate for residents, but this is outdated as a general statement. A 2% transfer-price approach has been used for individual real estate disposals, subject to exemptions and updated statutory provisions.
- Corporate gains: Gains earned by a company generally enter the corporate income tax calculation unless a specific provision applies.
Special exemptions, foreign investor rules and double-tax agreements can materially affect the outcome.
Vietnam corporate income tax rates for 2026
Article 10 of Law No. 67/2025/QH15 provides the standard corporate income tax rate and turnover-based rates for eligible smaller enterprises. Article 19 governs commencement and application.
| Enterprise or activity | Corporate tax rate |
|---|---|
| Standard corporate income tax | 20% |
| Eligible enterprise with annual revenue up to VND 3 billion | 15% |
| Eligible enterprise with annual revenue over VND 3 billion and up to VND 50 billion | 17% |
| Petroleum exploration and extraction | 25% to 50%, depending on applicable conditions |
| Specified rare natural resource exploitation | Generally 50%, with a possible 40% rate for qualifying locations |
The 15% and 17% rates depend on statutory eligibility and revenue measurement rules; the preceding tax period's total revenue is generally relevant. Tax incentives, exclusions, and special rules may override headline rates. Read the government's official corporate rate summary.
Historical Vietnam income tax rates for 2017-2018
The following figures preserve the principal historical information from this page. They are archival, not the current 2026 personal tax schedule.
Resident individual progressive annual taxable income (2017-2018)
| Annual taxable income (VND) | Historical rate |
|---|---|
| Up to 60,000,000 | 5% |
| Over 60,000,000 to 120,000,000 | 10% |
| Over 120,000,000 to 216,000,000 | 15% |
| Over 216,000,000 to 384,000,000 | 20% |
| Over 384,000,000 to 624,000,000 | 25% |
| Over 624,000,000 to 960,000,000 | 30% |
| Over 960,000,000 | 35% |
Historical nonresident and capital transfer rates
The original 2017-2018 page listed nonresident salary income at 20%, goods trading at 1%, services at 5%, manufacturing and construction at 2%, capital investment at 5%, capital transfers at 0.1%, real estate transfers at 2%, royalties and franchises at 5%, and specified prizes, inheritances and gifts at 10%. For resident capital transfers it listed 20% and investment or royalty income at 5%. Its 25% resident real estate rate is not reproduced as a current rule because it is outdated.
Historical corporate income tax
The original page recorded a 20% standard corporate income tax rate and 32% to 50% for certain special industries. The newer Corporate Income Tax Law provides more specific categories and rates as described above.
Relevant legal provisions and official sources
- Law No. 109/2025/QH15 on Personal Income Tax - governing individual income tax, with effect from 1 July 2026 and specified rules applying to the 2026 tax period.
- Government explanation of progressive personal income tax brackets - monthly and annual taxable income bands.
- Article 10: family-circumstance deductions - deductions for taxpayers and qualifying dependents.
- Law No. 67/2025/QH15 on Corporate Income Tax - Article 10 tax rates and Article 19 effective date.
- Vietnam Tax Department - official tax administration information and updates.
Important: This guide is general information, not individualized tax advice. Tax rates, exemptions, treaty provisions and administrative guidance may change. Confirm the rules for the particular year and transaction with the Vietnamese tax authority or a qualified adviser.