Vietnam Capital Gains Tax
Detailed capital gains tax rates and rules for Vietnam in 2026.
Capital GainsVND
Capital gains in Vietnam are taxed at different rates depending on the type of asset. Real property transfers are taxed at 2% of the gross transfer value. Securities transfers (listed shares) are taxed at 0.1% of gross sale proceeds. Capital transfers (equity in non-listed companies) are taxed at 20% of net gain for residents. Non-residents pay 0.1% on securities and 2% on real property.
Standard Rate
20%
Exemptions
- Gains from the transfer of a sole residential property are generally exempt
- Gains from securities transfers by foreign investors subject to 0.1% of gross sale proceeds
- Certain transfers between family members in direct line
How Vietnam Capital Gains compares
Vietnam’s capital gains tax rate of 20% is the 43rd highest of 203 countries TaxAtlas tracks, above the global average of 13.8% and Asia’s regional average of 13.9%.
Vietnam
20%
Asia average
13.9%
Global average
13.8%
