Asia-Pacific · VND
Vietnam
Reviewed 2026-06-21
Top income tax
35%
Self-employed SS
Optional
VAT
10%
Capital gains
0.1%
Exit tax
No
Nomad visa
No
60
/ 100
Tax efficiency51
Ease to enter57
Ease to exit77
Cost of living95
Internet33
English25
Vietnam taxes resident individuals on worldwide income through a progressive scale running from 5% to 35%, while non-employment income such as share sales (0.1% of proceeds), dividends (5%) and real estate sales (2%) is taxed under separate flat rates. There is no wealth tax, no individual exit tax and no controlled foreign company regime for individuals, but social and health insurance is compulsory for employees rather than for the genuinely self-employed. The corporate rate is 20% and VAT is 10%, currently reduced to 8% for many goods and services through end of 2026, making it a low cost base for a solopreneur willing to manage local administration.
Personal income tax
Income tax structureProgressive
Top income tax rate35%
Entry income tax rate5%
Top rate threshold$47,000
Taxation basisWorldwide
Local/state income taxNo
Social security
Self-employed social securityOptional
Employee SS rate10.5%
Employer SS rate21.5%
Indirect & other taxes
VAT standard rate10%
Capital gains rate0.1%
Long-hold CGT exemptionNo
Wealth taxNo
Inheritance/gift taxYes
Inheritance top rate10%
Property taxNo
Exit & residency
Exit taxNo
EU/EEA deferralNo
Days to trigger residency183 days
Corporate
Corporate income tax rate20%
WHT on dividends5%
CFC rulesNo
Incentives & special regimes
Special expat regimeNo
Immigration & setup
Digital nomad visaNo
Entrepreneur visaYes
Ease of setup3 / 5
Lifestyle
Cost of living index26
Internet speed150 Mbps
English proficiencyLow
Civil liberties27
Sources
- PwC Worldwide Tax Summaries — Vietnam Individual Taxes on personal income
- PwC Worldwide Tax Summaries — Vietnam Individual Other taxes (social insurance, VAT, wealth tax)
- PwC Worldwide Tax Summaries — Vietnam Individual Residence
- PwC Worldwide Tax Summaries — Vietnam Corporate Taxes on corporate income
- Numbeo — Cost of Living in Vietnam
Informational only. Nothing here is tax, legal, or financial advice. Tax rules change often and vary by personal circumstance. Verify every figure against an official source and a qualified adviser before acting. Figures are re-expressed from public sources and cited per country.