Vietnam
Vietnam taxes residents on worldwide income and applies specific flat rates for common investment income types (for example, dividends and listed share sales). Foreign investors can obtain temporary residence via the DT investor visa tiers and an associated Temporary Residence Card (TRC) for qualifying categories.
Länderdetails
- Hauptstadt
- Hanoi
- Sprache
- Vietnamese
- Währung
- VND
- Bevölkerung
- 101.0M
- Zeitzone
- UTC+7
- Einwanderungsbehörde
- Offizielle Website
Migration pathways
Residency Visas
Steuersituation
- Income Tax
- 5-35%
- Foreign Income
- Taxed
- Capital Gains
- 0.1% (sale of shareson sales proceeds); 20% (capital assignmenton net gain); 2% (sale of real estateon sales proceeds)
- Dividends
- 5%
- Wealth Tax
- None
- Inheritance Tax
- 10%
| Tax Type | Default Rates |
|---|---|
| Income Tax | 5-35% |
| Foreign Income | Taxed |
| Capital Gains | 0.1% (sale of shareson sales proceeds); 20% (capital assignmenton net gain); 2% (sale of real estateon sales proceeds) |
| Dividends | 5% |
| Wealth Tax | None |
| Inheritance Tax | 10% |
Länderdetails
Vietnam is a Southeast Asian jurisdiction where individual tax residency generally brings a worldwide taxation model: residents are taxed on worldwide taxable income, while non-residents are taxed only on Vietnam-related income. Employment income for residents is taxed on a progressive scale up to 35%.
For non-employment income, Vietnam uses several specific rates that matter for investors. Dividends and certain interest income are typically taxed at 5%, listed share sales are taxed at 0.1% of sales proceeds, and capital assignment is generally taxed at 20% of net gain. Real estate sales are taxed at 2% of sales proceeds, and certain inheritances or gifts are taxed at 10%.
Vietnam does not offer a citizenship-by-investment program. The main investment-linked immigration route is via investor visas (DT1 to DT4) and, for eligible categories, a Temporary Residence Card (TRC) issued by the immigration authority under the Ministry of Public Security.
Because tax residency is separate from immigration status, holding an investor visa or TRC does not automatically create tax residency. Time spent in-country and the specific facts of your situation determine whether Vietnam taxes you as a resident or non-resident.
Interested in Vietnam?
Unsere Berater können Ihnen helfen, Einwanderungswege zu bewerten und Ihre Steuerposition zu optimieren.
Beratung vereinbarenPersonal income tax rates (employment and investment income)
PwC Worldwide Tax Summaries - Vietnam (Individual)·Last checked: 13/01/26
Expertenberatung
Navigieren Sie Ihren globalen Umzug
Unsere Berater helfen Ihnen, Einwanderungswege, steuerliche Auswirkungen und Investitionsanforderungen für Ihre Ziel-Jurisdiktion zu verstehen.
Beratung vereinbaren