Laos Personal Income Tax
Detailed personal income tax rates and rules for Laos.
Income TaxLAK
Laos' personal income tax applies progressive monthly rates from 0% to 25%. Residents are taxed on worldwide income while non-residents are taxed on Lao-sourced income. The monthly exemption threshold is LAK 1.3 million.
| Income Range (LAK) | Tax Rate |
|---|---|
| ₭0 – ₭1.3M | 0% |
| ₭1.3M – ₭5.0M | 5% |
| ₭5.0M – ₭15.0M | 10% |
| ₭15.0M – ₭25.0M | 15% |
| ₭25.0M – ₭65.0M | 20% |
| ₭65.0M+ | 25% |
Filing Deadline
Monthly withholding by employers; annual returns by March 31
Residency Rule
An individual present in Laos for 183 days or more in a tax year is considered a resident. Residents are taxed on worldwide income.
Additional Notes
Laos is modernizing its tax system with assistance from international development organizations. Tax administration is being strengthened through digitalization efforts.