Vietnam taxes several kinds of individual income on a transaction basis rather than through an annual calculation. The two that most often concern foreign residents are simple: selling real estate is taxed at 2% of the transfer price, and selling securities at 0.1% of the sale price, whatever the gain or loss. A buyer of real estate also pays a registration fee of 0.5%. Dividends, rental income and fees earned outside employment each have their own treatment and, usually, someone who withholds.
For expatriates and foreign investors who hold assets in Vietnam in their own name, the practical questions are who files, when, and what documents the other side of the transaction will ask for. This guide takes the common types of income in turn. It does not cover business income of household businesses, which follows a separate regime.
Where the rules sit
The rates and categories come from the Law on Personal Income Tax, guided from mid-2026 by Decree 253/2026/ND-CP and Circular 87/2026/TT-BTC; earlier years relied on Circular 111/2013/TT-BTC and related guidance. Declaration procedures follow the Law on Tax Administration (Law 38/2019/QH14) and its implementing documents. Where we give a figure below, it is one that has been stable across the recent changes; for everything else we describe the principle and recommend checking the current text.
Selling real estate
When an individual transfers real estate in Vietnam, PIT is 2% of the transfer price. The price used is the contract price, but not below the price in the land price table set by the provincial authority where the rules require that comparison. The seller is the taxpayer, although contracts often agree that the buyer pays; that allocation between the parties does not change who the tax office treats as liable.
The buyer pays a registration fee of 0.5% when registering ownership. Both amounts are declared and paid as part of the transfer procedure, before the ownership certificate is updated.
Some transfers are exempt, notably transfers between close family members such as spouses, parents and children, and certain transfers of a sole residential property under conditions. The exemption must be claimed with evidence of the relationship or conditions; it is not applied automatically.
Hypothetical example. Suppose a resident expatriate sells an apartment for VND 6,000 million under a contract that meets the land price comparison. PIT is 2% × 6,000 = VND 120 million, and the buyer's registration fee is 0.5% × 6,000 = VND 30 million. The seller's original purchase price does not enter the calculation. Our sister site ThuePhi.com (in Vietnamese) covers the transaction costs in more detail.
Foreign individuals can own certain types of housing in Vietnam under the housing law, within limits on project type, number and duration. Those ownership rules sit outside tax law; check them before buying, because they affect what you can later sell and to whom.
Selling shares and other securities
Transfers of securities are taxed at 0.1% of the sale price for each transaction, and for listed securities the securities company withholds the tax when the sale settles. The individual does not need to calculate gains and losses for this tax, and a loss does not create a refund.
Transfers of capital in a limited liability company or of unlisted shares outside the securities system are different: the rules for residents and non-residents diverge, and the transfer must be declared, often by the individual or through the company whose capital is transferred. Check the current rules for your case before signing a share purchase agreement, and agree in the contract who files. A foreign investor selling a stake in a Vietnamese company through an offshore holding structure should take specific advice; indirect transfers can have Vietnamese tax consequences.
Dividends and interest
Dividends paid in cash by a Vietnamese company to an individual shareholder are taxed at a flat rate on the amount received, withheld by the paying company. Dividends paid in shares, and bonus shares, are taxed when the shares are later sold, under the rules for share transfers. Check the current rate for cash dividends in the PIT law.
Interest on deposits with credit institutions has long been exempt from PIT. Interest on loans made by an individual to a company or another person is a different category and may be taxable; check the current treatment before lending personally to a business.
For a resident expatriate, dividends and interest from abroad are part of worldwide income and are dealt with in the annual finalisation, with credit for foreign tax paid under the rules and any applicable tax treaty.
Letting property
An individual who lets a house or apartment in Vietnam earns rental income that is taxed as income from leasing assets. Tax — VAT and PIT on the rental revenue — applies once annual rental revenue exceeds a threshold. That threshold was VND 100 million a year for many years and was raised in the 2024–2025 revisions of the tax laws; check the current figure. Below the threshold, no VAT or PIT is payable on the rent, but the rules on declaration still apply in some cases.
If the tenant is a company, the lease often provides that the company declares and pays the tax on the landlord's behalf. That is permitted, but the landlord remains responsible if it is not done; ask the tenant for evidence of payment. Deposits, advance rent for several years and rent-free periods each have timing consequences that the current guidance addresses.
Gifts and inheritances
Receiving real estate, shares or capital contributions as a gift or inheritance is taxable income under the PIT law, generally on the value received above a threshold set in the rules. Two points matter in practice:
- Close family. Gifts and inheritances of real estate between close relatives — spouses, parents and children, grandparents and grandchildren, siblings, among others listed in the law — are exempt from PIT. The exemption must be claimed with documents showing the relationship.
- Registration. Where the asset is registered — land, housing, shares in a company — the tax is declared as part of the transfer or registration procedure, and the registration fee may also apply to real estate unless an exemption covers it.
For foreign individuals, the question of whether they may own the asset received comes first; a foreigner inheriting land use rights, for example, faces restrictions under land and housing laws that are separate from tax. Resident expatriates who receive gifts or inheritances abroad should also consider whether the item falls within worldwide income under the current rules; check before the finalisation.
Fees and other income outside employment
Individuals paid for services outside a labour contract — speaking fees, consulting, translation, board fees — are usually subject to withholding by the paying organisation. For residents, the organisation withholds 10% on payments of VND 2 million or more where there is no labour contract or the contract is shorter than three months. An individual whose taxable income for the year is not expected to reach the taxable level can give the payer a commitment in the form set by the current circular to avoid withholding.
For resident expatriates who receive such fees in addition to salary, the 10% withheld is not final: the income is brought into the annual finalisation. Non-resident individuals are taxed on Vietnam-source fees under the non-resident rules, not the 10% rule.
Where to check your own position
An individual can see income reported by payers and taxes withheld in the individual e-tax account and on the mobile tax app. Securities companies report the tax they withhold on sales. For property transfers, the tax notice and the payment receipt from the transfer procedure are the documents to keep. Vietnamese citizens use the personal identification number as their tax identifier from 1 July 2025; foreign individuals use the tax code assigned to them — make sure the one on each transaction is correct.
Frequently asked questions
How much tax do I pay when I sell my apartment in Vietnam?
PIT is 2% of the transfer price, and the buyer pays a 0.5% registration fee. Your original purchase price does not reduce the tax. Some transfers between close relatives are exempt with evidence.
Do I pay tax on a loss when selling listed shares?
Yes. The 0.1% applies to the sale price of each transaction regardless of gain or loss, and the securities company withholds it. A loss does not produce a refund.
Is interest on my Vietnamese bank deposit taxable?
Interest on deposits with credit institutions has long been exempt from PIT. Interest on personal loans to companies or individuals is a different category and may be taxable.
My company tenant pays the tax on my rent. Am I covered?
The tenant may declare and pay on your behalf if the lease provides for it, but you remain responsible if it does not happen. Ask for evidence of payment each period.
Is 10% withheld from my speaking fee the final tax?
For a resident with a salary, no: the fee is included in the annual finalisation and the 10% is credited. For a non-resident, Vietnam-source fees follow the non-resident rules.
Can a foreigner buy and later sell an apartment in Vietnam?
Foreign individuals can own certain types of housing under the housing law, within limits. When selling, the same 2% PIT on the transfer price applies. Check the ownership rules before buying.
