What is the Vietnam capital gains tax rate?

For individuals, real-estate transfer income is taxed at 2% of the transfer price and securities transfer income at 0.1% of the sale value. These are gross-value taxes rather than a choice between gross-value and net-gain methods.

Can an individual elect a 20% net-gain method?

No. Law No. 71/2014/QH13 removed the former net-gain election for individual real-estate transfers from 2015. Individual securities transfers use the 0.1% sale-value rate.

How is securities transfer tax calculated in Vietnam?

An individual's securities transfers are subject to 0.1% tax on the gross sale value per transaction, normally withheld by the broker. Acquisition cost does not change that transaction tax.

Are there any capital gains exemptions?

Certain real-estate transfers between specified close family members are exempt. A transfer of a person's sole residential house or residential land may also qualify if all legal conditions are met. This calculator does not apply exemptions; confirm eligibility with the tax authority or a licensed adviser.

How are entered costs and expenses used?

They are used only to estimate economic gain, effective rate on that gain, and cash proceeds after transfer expenses. They do not reduce the 2% real-estate or 0.1% securities gross-value tax calculated here.

Who pays the capital gains tax in Vietnam?

The seller bears the PIT liability. For real estate, the tax must be declared and paid before or at the time of notarization/registration. For securities, the broker withholds and remits on each trade.

Vietnam Capital Gains Tax Calculator

Calculate Vietnamese individual transfer tax at 2% for real estate or 0.1% for securities.

Transfer Details

Asset Type

Transfer (Sale) Price (VND)

Acquisition Cost (VND)

Original purchase price + registration fees + notary fees.

Transfer Expenses (VND)

Brokerage fees, improvement costs — supported by invoices.

Enter transfer details and click Calculate Tax

Summary

Vietnam taxes an individual's real-estate transfers at 2% of the transfer price and securities transfers at 0.1% of the sale value. The former 20% net-gain method is not an available election for these individual transfers. This calculator applies the gross-value rate for the selected asset and estimates proceeds after entered transfer expenses and tax.

How it works

Select the asset type — real estate or securities.
Enter the transfer (sale) price in VND.
Enter the original acquisition cost and any allowable transfer expenses.
The calculator applies 2% to real-estate transfer value or 0.1% to securities sale value.
Review the statutory tax, net proceeds, and an informational effective rate on gain when cost data is available.

Use cases

Estimate PIT before selling an apartment, house, or land plot in Vietnam.
Estimate the statutory tax and settlement proceeds.
Plan securities sales on HOSE or HNX to estimate brokerage-withheld tax.
Model the after-tax proceeds from flipping real estate.
Prepare documentation for a notary or tax filing.
Use documented acquisition cost to estimate the economic gain and effective tax burden.

Frequently Asked Questions

Last updated: 2026-06-11 · Reviewed by Nham Vu