What is the Vietnam capital gains tax rate?

Vietnam does not have a standalone CGT. Instead, real estate and securities transfers are taxed under Personal Income Tax at either 2% of the sale price (flat method) or 20% of the net gain (sale price minus cost). Sellers may choose whichever method applies or results in lower tax, subject to having valid cost documentation.

When can I use the 20% net-gain method?

The 20% method applies when the seller can document the original acquisition cost and transfer expenses with valid invoices or contracts. Without documentation, the tax authority defaults to the 2% flat method.

How is securities transfer tax calculated in Vietnam?

Securities transfers are subject to a 0.1% withholding on the gross sale value per transaction, collected by the broker. If you can document your net gain, a 20% rate on that gain may apply — in practice the 0.1% per-transaction withholding is the standard method used by brokers.

Are there any capital gains exemptions?

Transfers between spouses, parents and children, siblings, or grandparents are exempt. The transfer of a single house or residential land plot (one property, one time per year) by a person who has no other real estate may also qualify for exemption. Consult a licensed tax adviser to confirm eligibility.

What counts as an allowable transfer expense?

Allowable deductions include documented costs of acquiring the property (purchase price, notary fees, registration fees), investment in improvements, and brokerage or agency fees paid at the time of transfer — all supported by valid invoices.

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

Name: Vietnam Capital Gains Tax Calculator
Availability: InStock
Author: Nham Vu

Calculate Vietnamese capital gains tax on real estate or securities — choose the flat 2% method or the 20% net-gain method.

Transfer Details

Asset Type

Transfer (Sale) Price (VND)

Acquisition Cost (VND)

Original purchase price + registration fees + notary fees.

Allowable Transfer Expenses (VND)

Brokerage fees, improvement costs — supported by invoices.

Enter transfer details and click Calculate Tax

Summary