{"id":3009,"date":"2024-08-07T11:47:23","date_gmt":"2024-08-07T04:47:23","guid":{"rendered":"https:\/\/apluslaw.vn\/en\/?p=3009"},"modified":"2025-02-13T15:26:43","modified_gmt":"2025-02-13T08:26:43","slug":"capital-gain-tax-in-vietnam","status":"publish","type":"post","link":"https:\/\/apluslaw.vn\/en\/research\/capital-gain-tax-in-vietnam.html","title":{"rendered":"Vietnam Capital Gains Tax"},"content":{"rendered":"

Understanding Vietnam’s Capital Gains Tax (CGT) <\/strong>is crucial for those buying or selling assets. <\/span>In this article, Apluslaw<\/strong><\/a> will provide<\/span> a comprehensive overview of CGT regulations, detailing tax rates and procedures for various transactions, ensuring compliance with Vietnamese tax laws.<\/span><\/p>\n

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Lawyer consulting on foreign investment for enterprise.<\/figcaption><\/figure>\n

What\u2019s Capital Gains Tax?<\/b><\/h2>\n

Capital Gains Tax (CGT) is<\/strong> a direct tax levied on the profit realized on the sale of an asset that was purchased at a cost lower than the sale price. The most common capital gains are realized from the sale of stocks, bonds, precious metals, and property.<\/span><\/p>\n

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Vietnam Capital Gains Tax is a tax levied on the profit derived from the sale or transfer of capital assets.<\/figcaption><\/figure>\n

The specific legal provisions regarding Capital Gains Tax can be found in the Vietnamese Tax Law, particularly in the sections related to Corporate Income Tax and Personal Income Tax. These laws outline the rates, procedures, and obligations for taxpayers involved in the disposal of assets.<\/span><\/p>\n

Capital Gains Tax for foreign entities and individuals<\/b><\/h2>\n

Foreign entities and individuals disposing of capital\/securities in Vietnamese companies are subject to different tax rates depending on the type of disposal:<\/strong><\/span><\/p>\n\n\n\n\n\n\n\n
Entity Type<\/b><\/td>\nDisposal Type<\/b><\/td>\nTax Type<\/b><\/td>\nTax Rate<\/b><\/td>\nLegal Source<\/b><\/td>\n<\/tr>\n
Corporate Entities<\/b><\/td>\nDisposal of Securities (Joint Stock Company)<\/span><\/td>\nCorporate Income Tax<\/span><\/td>\n0.1% of the proceeds<\/span><\/td>\nArticle 10, Law on Corporate Income Tax<\/a><\/span><\/span><\/td>\n<\/tr>\n
Disposal of Capital (Limited Liability Company)<\/span><\/td>\nCorporate Income Tax<\/span><\/td>\n20% on the gain<\/span><\/td>\nArticle 14, Law on <\/span>Corporate Income Tax\u00a0<\/span><\/td>\n<\/tr>\n
Individuals<\/b><\/td>\nDisposal of Securities (Joint Stock Company)<\/span><\/td>\nPersonal Income Tax<\/span><\/td>\n0.1% of the proceeds<\/span><\/td>\nArticle 23, <\/span>Law on Personal Income Tax\u00a0<\/span><\/a><\/span><\/td>\n<\/tr>\n
Disposal of Capital (Limited Liability Company)<\/span><\/td>\nPersonal Income Tax<\/span><\/td>\n20% on the gain<\/span><\/td>\nArticle 26, Law on Personal Income Tax<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n
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Capital gains tax is calculated based on corporate income tax and personal income tax.<\/figcaption><\/figure>\n

Capital Gains Tax for Vietnamese entities and individuals<\/b><\/h2>\n

Vietnamese entities and individuals disposing of capital\/securities in Vietnamese companies are subject to the following tax rates:<\/span><\/p>\n

Corporate Entities Disposing<\/b>:<\/span><\/p>\n