How capital gains tax works in Vietnam
Vietnam does not have one simple personal CGT rate. Tax depends on whether the asset is listed securities, a private capital interest, real estate, digital assets or another category.
Individuals are commonly taxed at 0.1% of securities sale proceeds, 2% of real estate sale proceeds and 20% on net gains from capital assignments. Companies generally include capital gains in taxable income for CIT purposes, with special rules and foreign contractor tax treatment for non-resident sellers.
Tax rates at a glance
- Securities transfer
- 0.1%Proceeds
- Real estate transfer
- 2%
- Individual capital assignment
- 20%
- Corporate gains
- 20% CIT
Who benefits most
These profiles tend to benefit most when the rules match their real residence, payroll and business setup.
InvestorsLocal foundersProperty ownersPrivate equityHolding companies
Watch out for
- Vietnam capital gains tax is often calculated on proceeds, not actual economic gain, for securities and real estate transfers.
- Non-resident sellers can face different rules, withholding mechanics and treaty analysis, especially for transfers of Vietnamese company interests.
- The 2026 PIT law expressly brings transfers of digital assets into the taxable-income framework. Any PIT on gold-bar transfers depends on a separate government measure setting the threshold, start date and rate, so it should not be treated as already operative.
Frequently asked questions
Does Vietnam have capital gains tax?
Yes, but it is asset-specific. Securities transfers can be taxed at 0.1% of proceeds, real estate transfers at 2% of proceeds, and capital assignments often at 20% on net gains for individuals.
Are stock gains taxed in Vietnam?
Transfers of securities are generally taxed at 0.1% of sales proceeds for individuals, regardless of the actual gain or loss.
Are property gains taxed in Vietnam?
Real estate transfers are generally taxed at 2% of the transfer proceeds for individuals, so the charge can apply even when the gain is small.