Vietnam

VN VND Vietnamese
Pros
Low corporate tax rates and numerous tax incentives for foreign direct investment in tech sectors.
High level of personal safety and low violent crime rates for expatriates and business owners.
Rapidly improving digital infrastructure and a young, tech-savvy workforce at competitive labor costs.
Cons
Pervasive corruption and lack of transparency in administrative procedures and local government dealings.
Strict state control over digital expression and limited political freedoms under a single-party system.
Complex bureaucratic hurdles and inconsistent enforcement of property rights and legal contracts.

Long story short: Setting up a company looks simple on paper, but you will be wrestling with a labyrinthine administration and slipping a few discreet envelopes to get stubborn stamps moving.

On the flip side, taxes stay reasonable and the economy is roaring along on the back of a hungry, young workforce. The real headache: getting your profits out of the country takes patience, since capital controls keep money locked in.

Beyond that: infrastructure that's catching up fast, next to zero street crime in the upscale districts of Hanoi or Saigon, phenomenal street food, and landscapes worth the trip on their own.

VERYLOW TAX 4.2/10 HOLDING 2.9/10 DIVIDENDPIPELINE 2.5/10 CRYPTOHAVEN 2/10 PRIVACYGRADE 2/10

Will your income be taxed?

Long story short: YES, A LOT.
Income gets fleeced in Vietnam (top marginal rate 35%), but the residency test is surprisingly hands-off.

The bill is brutal for residents; the whole game is simply not to become one by accident.

01.1 Income tax
Personal income tax
5 → 35%
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De quoi s’agit-il ?What residents pay on what they earn: salary, freelance income, sometimes dividends too. We show the system (flat or progressive) and the top rate.
Source et informations complémentairesprogressive · 5 brackets
Bracket (USD)Rate
0 – 4,5605%
4,560 – 13,68010%
13,680 – 27,36020%
27,360 – 45,60030%
45,600 +35%
01.2 Tax residence test
A single active rule is enough to make you tax-resident.
183-day rule
Economic interest
does not exist here
Family centre
does not exist here
Habitual abode
Extended-stay test
does not exist here
Income tax simulatori

If you earn a year, you will pay .

Roughly effective, with a marginal rate of .

Will your wealth be taxed?

Long story short: YES, FAIRLY.
Capital gains in Vietnam cost 20% on disposal, with no annual wealth levy. But inheritance comes back for seconds when assets pass down.

Same money, two tollbooths: the sale, then the succession.

02.1 Investment income
Capital gains
20%
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De quoi s’agit-il ?The tax on your profit when you sell something that gained value: stocks, property, crypto, a business. Some countries skip it entirely.
Source et informations complémentairesflat
Dividend tax
5%
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De quoi s’agit-il ?What you pay when your company sends you dividends. It stacks on top of corporate tax, so the combined bill is what really counts.
Source et informations complémentairesflat
Interest income
5%
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De quoi s’agit-il ?The tax on income from savings, bonds and loans. Matters when choosing where to park your cash.
Source et informations complémentairesflat
02.2 Wealth & estate
Wealth tax
NONE
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De quoi s’agit-il ?A yearly tax on what you own above a threshold, whether you sell or not. Most countries scrapped it; a few still run one.
Source et informations complémentairesno annual wealth tax · no real-estate wealth tax · no net-worth assessment
Inheritance system
APPLIES
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De quoi s’agit-il ?What heirs pay on what they inherit, by category (spouse, children, others), with allowances and top rates. Plenty of countries charge nothing at all.
Source et informations complémentairesheir-based · 5 heir classes
HeirTop rateAllowance
SpouseEXEMPT
ChildrenEXEMPT
SiblingsEXEMPT
Other relatives10%VND 10,000,000
Non-relatives10%VND 10,000,000
02.3 Crypto
Crypto · tax regime
UNREGULATED
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De quoi s’agit-il ?How crypto gains are taxed here: zero, flat, progressive or grey zone. Includes whether crypto-to-crypto swaps count as taxable events.
Source et informations complémentairesFallback rate: 35% · Cryptocurrency is not officially recognized as a legal asset or means of payment in Vietnam. The State Bank of Vietnam (SBV) prohibits its use as a payment method, but ownership and trading are not explicitly criminalized. In the absence of specific crypto tax laws, the General Department of Taxation (GDT) treats gains as taxable under general Personal Income Tax (PIT) rules for 'business income' or 'other income,' which follow a progressive scale up to 35%. A comprehensive legal framework for 'virtual assets' is currently being drafted by the Ministry of Finance and is expected in 2025.
Crypto-to-crypto
NEUTRAL
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De quoi s’agit-il ?How crypto gains are taxed here: zero, flat, progressive or grey zone. Includes whether crypto-to-crypto swaps count as taxable events.
Source et informations complémentairesa swap is not a taxable realisation event
FATF travel rule
NOT SIGNED
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De quoi s’agit-il ?Does this country enforce the crypto Travel Rule? If yes, exchanges must identify senders and recipients, like banks do for wire transfers.
Source et informations complémentairesno information-sharing obligation on VASP transfers

Easy to run a company there?

Long story short: YES, BUT TAXED.
Corporate tax in Vietnam lands at a moderate 20%, no IP-box to soften it. Standard accounting, VAT at 10, the usual dose of paperwork. Nothing to celebrate, nothing to flee.

03.1 Rates
Corporate tax
20%
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De quoi s’agit-il ?What companies pay on their profits. The headline rate is a starting point: IP boxes and holding regimes often pull the real rate lower.
Source et informations complémentairesflat
VAT standard rate
10%
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De quoi s’agit-il ?The sales tax baked into almost everything you buy here. One standard rate, plus reduced rates on things like food or books.
Source et informations complémentairessingle rate · no reduced tiers
10%
Digital & telecom
10%
digital
03.2 Regime & registry
IP Box · Patent Box
NONE
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De quoi s’agit-il ?A discounted tax rate on income from patents, software and designs, often 5 to 10%. A magnet for tech and licensing businesses.
Source et informations complémentairesno IP regime · IP income taxed under standard corporate rules
Misuse of corporate assets
NO CRIMINAL
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De quoi s’agit-il ?If you spend company money on yourself, is it a crime (prison possible) or a civil matter? Some countries prosecute even sole shareholders.
Source et informations complémentairesno criminal liability · In Vietnam, while Article 77 of the Law on Enterprises 2020 strictly requires a sole owner to separate personal assets from company assets, the misuse of funds in a solvent company is treated as a civil or tax matter. The primary legal consequence is the 'piercing of the corporate veil' under Article 77.5, which makes the owner personally liable for all company debts. Although the Penal Code (Art. 353) criminalizes embezzlement in the private sector, it is generally not applicable to a 100% sole shareholder because the element of 'appropriating property of another' is absent when no other stakeholders or creditors are harmed.
Shareholders privacy
PUBLIC PAYWALL
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De quoi s’agit-il ?How visible a company's shareholders and directors are: free public registry, paywalled, restricted or fully private. More privacy, but sometimes warier banks.
Source et informations complémentairesNational Business Registration Portal
Directors privacy
PUBLIC
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De quoi s’agit-il ?How visible a company's shareholders and directors are: free public registry, paywalled, restricted or fully private. More privacy, but sometimes warier banks.
Source et informations complémentairesNational Business Registration Portal
03.3 Incorporation cost
In this country, the most standard company form is called Công ty trách nhiệm hữu hạn (Limited Liability Company (LLC)). The costs below are for incorporating a company in its simplest form, for reference only.
Government Registration Fees (IRC, ERC, Seal, and Announcement)
USD 190
Professional Legal and Incorporation Services
USD 2,470
Digital Signature (USB Token) and E-Invoice Setup
USD 114
Total
USD 2,774

A good fit for a holding?

Long story short: NOT REALLY.
Vietnam carries an extensive treaty network (50 agreements) that cuts inbound withholding nicely.

The missing piece is a participation exemption: dividends coming up from subsidiaries eat the full corporate schedule (20%) unless a treaty does all the work on its own.

Good for operations; as a pure holding base, the domestic layer helps itself on the way through.

04.1 Substance & exemptions
Territorial · individuals
WORLDWIDE
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De quoi s’agit-il ?Does this country tax only local income (territorial) or everything you earn worldwide? Territorial means your foreign income stays untaxed here. Huge.
Source et informations complémentairesworldwide income taxation regardless of source
Territorial · corporates
WORLDWIDE
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Source et informations complémentairesworldwide corporate taxation
Participation exemption
NONE
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De quoi s’agit-il ?Can a holding company receive dividends from its subsidiaries tax-free? The cornerstone of any serious holding structure.
Source et informations complémentairesno dividend participation exemption regime
CFC rules
NONE
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De quoi s’agit-il ?Anti-offshore rules: they tax you at home on your foreign company's profits, even if nothing was distributed. Where they exist, offshore setups get tricky.
Source et informations complémentairesno controlled foreign corporation regime · foreign-source corporate income out of scope
04.2 Withholding tax · non-resident
WHT · dividends
0%
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De quoi s’agit-il ?The cut this country takes when it sends dividends, interest or royalties abroad. Tax treaties can shrink it; blacklists can inflate it.
Source et informations complémentairesnon-resident outbound
WHT · interest
5%
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Source et informations complémentairesnon-resident outbound
WHT · royalties
10%
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Source et informations complémentairesnon-resident outbound
Tax-haven WHT
NONE
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Source et informations complémentairesno punitive rate on record
04.3 Treaty network
Treaties signed
46
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De quoi s’agit-il ?Deals with other countries to avoid double taxation and cut withholding taxes. The bigger the network, the easier your money moves across borders.
Source et informations complémentairesactive
Treaties pending
4
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Source et informations complémentairesin negotiation
Tax treaty network
origin · VN 0% > 0% no treaty
Inspect a country
Hover any country on the map to read its withholding-tax treaty with VN.
Country Status Dividends Interest Royalties
// no treaties match

Easy to come and go?

Long story short: SOME.
Vietnam taxes your worldwide income while you're resident, but at least the exit is free: no exit tax on the way out.

Leaving costs you paperwork, not money; your unrealised gains walk out the door with you, untouched.

05.1 Exit & dual nationality
Exit tax
NONE
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De quoi s’agit-il ?What the country charges you for leaving: tax on your unrealized gains, as if you'd sold everything at the border. Here you'll see if it exists and when it triggers.
Source et informations complémentairesno triggers active · residence change tax-free · no deemed-disposal mechanism
Dual citizenship
FORBIDDEN
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Source et informations complémentairesnaturalisation requires renouncing existing citizenship
05.2 Citizenship paths
Residence
5 years
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Source et informations complémentairesavailable path to naturalisation
Marriage
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Source et informations complémentairesavailable path to naturalisation
Birth
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Source et informations complémentairesnot available
Descent
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Source et informations complémentairesnot available
Investment
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Source et informations complémentairesnot available

Is your money watched?

Long story short: PARTLY.
Vietnam has signed most of the standard exchange frameworks and runs a public corporate registry. Your accounts get reported to your home tax office, and your shareholdings sit in the shop window.

Watched on both axes: not wall-to-wall, but don't come here for discretion.

Multilateral reporting frameworks 3/9 active · 2 pending
CRS
CARF
FATCA
2016
MLI
2023
BEPS
MAAC
2023
GLOBAL FORUM
EOIR
CRYPTO TRAVEL RULE

Is it blacklisted?

Long story short: YES.
Vietnam is flagged by both supranational watchdogs at once: the FATF (grey/black list) and the EU (non-cooperative list). It doesn't get worse than this.

Enhanced due diligence applies worldwide by default, EU defensive measures fire automatically (deductions denied, withholding jacked up, DAC6 filings), and plenty of banks just refuse the exposure, full stop.

The country's name is itself the red flag; what you actually do inside it barely registers with a compliance desk.

Blacklist exposure Listed by 2 authorities
EMBARGO
un / us / eu sanctions
FATF
grey / black list
EU
non-cooperative list
FRANCE
ETNC list
SPAIN
tax-haven list
PORTUGAL
favourable regimes
BRAZIL
low-tax list

Do you feel free there?

Long story short: NO.
Press freedom in Vietnam is locked down (RSF rank #173). Independent media and civic space operate under pressure (when they operate at all), and that kind of grip usually spills over into economic life too.

Small mercy: crypto isn't formally banned.

08.1 Press freedom
Press freedom · RSF index
173/180
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De quoi s’agit-il ?The RSF world ranking of press freedom. A good proxy for censorship and civil liberties. The lower the rank, the freer the press.
Source et informations complémentairesscore 19 · ↑ 1 rank year-on-year
Central bank digital currencyi
Program Status Cross-border Sources
Vietnam CBDC
State Bank of Vietnam
RESEARCH

Connected to the world?

Long story short: POORLY CONNECTED.
The two rails that matter are both dead in Vietnam. Stripe won't onboard you, so card payments mean a foreign structure or a local processor with its own rules. Amazon doesn't deliver either.

Some secondary services run (5/11), but for an online business this is swimming against the current.

Accept payments 3/6 available
Stripe
card payments
PayPal
wallet payments
Adyen
enterprise psp
Mollie
eu payments
GoCardless
direct debit
Paddle
merchant of record
Bank and move money 1/3 available
Wise
multi-currency
Revolut
personal banking
Revolut Business
business banking
Buy and sell on Amazon 1/2 available
Amazon
consumer delivery
Amazon Seller
marketplace selling
SEE ALSO

Other jurisdictions worth comparing

Picked by similarity of strategic profile to Vietnam. No editorial ranking — neighbours in the same scoring space.

PROFILE-ADJACENT Same shape, comparable overall friction.
NOTABLY MORE FAVORABLE Same family of strategies, higher total score.
NOTABLY LESS FAVORABLE Same family of strategies, lower total score.