Vietnam Wealth & Property Tax
Detailed wealth & property tax rates and rules for Vietnam in 2026.
Wealth Tax
Vietnam does not impose a net wealth tax.
Wealth Tax Rate
0%
Inheritance / Estate Tax
Inheritance and gifts exceeding VND 10 million in value are subject to a flat 10% personal income tax. This applies to the recipient on the value of the inherited or gifted assets. Transfers between spouses, parents and children, and other direct-line family members are exempt.
Top Rate
10%
Property Tax
Vietnam imposes a land use tax (non-agricultural land use tax) at progressive rates of 0.03-0.15% of the assessed land value. Agricultural land use tax ranges from 0 to a few percent depending on location and use. Property transfers are subject to a 2% tax on the gross transfer price. Registration fees of 0.5% apply to property registrations.
How Vietnam Wealth Tax compares
Vietnam does not tax net wealth. 191 of 203 countries TaxAtlas tracks take the same approach, which is useful context when weighing where to live, invest, or incorporate.
