Vietnam VAT / Sales Tax

Detailed vat / sales tax rates and rules for Vietnam in 2026.

VAT / Sales TaxVND

Vietnam's VAT has three rates: 0% (exports), 5% (essential goods), and 10% (standard rate). A temporary reduction to 8% for the standard rate was introduced as economic stimulus and has been extended. Exempt supplies include financial services, healthcare, education, cultural activities, and certain agricultural products. Vietnam has been modernizing its VAT system, including extending VAT to digital services provided by foreign suppliers.

Standard Rate

10%

Registration Threshold

Annual revenue of VND 100 million or more for businesses using the credit method

Reduced Rates

8% — Temporarily reduced rate for most goods and services (reduced from 10% through mid-2025 as economic stimulus)5% — Essential goods including clean water, medical equipment, educational materials, agricultural products, and social housing0% — Exported goods and services, international transportation

How Vietnam VAT / Sales Tax compares

Vietnam’s standard VAT / sales tax rate of 10% is the 140th highest of 203 countries TaxAtlas tracks, below the global average of 13.7% and Asia’s regional average of 9.6%.