How inheritance tax works in Vietnam
Vietnam does not levy a separate estate tax. Instead, inheritances and gifts of specified assets are taxed as personal income, generally at 10% on the taxable amount above the applicable threshold.
The 2026 PIT law raises the threshold for inheritances and gifts from VND 10 million to VND 20 million. The rule is especially relevant for inheritances or gifts of securities, capital interests, real estate and other registrable assets.
Tax rates at a glance
- Inheritance PIT
- 10%Taxable
- Estate tax
- 0%
- Gift PIT
- 10%
- New threshold
- VND 20m
Who benefits most
These profiles tend to benefit most when the rules match their real residence, payroll and business setup.
FamiliesProperty ownersLocal foundersInvestorsLong-term residents
Watch out for
- Vietnam inheritance tax is not branded as estate tax, but inheritances can still be taxable under PIT rules.
- Family transfers can also require legal ownership, land, company registry or securities depository steps before assets move cleanly.
- Foreign heirs should check tax in their own country, because Vietnam tax treatment does not settle foreign inheritance, estate or reporting rules.
Frequently asked questions
Does Vietnam have inheritance tax?
Vietnam does not have a separate estate tax, but inheritances of specified assets can be taxed under PIT at 10% above the applicable threshold.
Does Vietnam tax gifts?
Yes. Gifts of specified assets can be taxed under PIT at 10% above the threshold, with the new PIT law increasing the threshold to VND 20 million.
What assets are relevant for Vietnam inheritance tax?
The practical focus is usually real estate, securities, capital interests and other assets requiring ownership registration or legal transfer procedures.