Vietnam capital gains tax calculator
Vietnam taxes each transfer with no annual netting: 0.1% of the sale price on listed shares and fund certificates, 20% of the gain on unlisted capital, and a flat 2% of price on property from 1 July 2026. Losses never offset.
Work out the tax on a share, crypto, fund or property disposal from your dates and costs. Enter sales by hand or import your exchange CSVs, and the calculator splits multi-parcel sales under FIFO, picks the 2026 regime by disposal date, applies the two-year fund exemption and the sole-residence conditions, and shows the arithmetic behind the final figure. Everything stays in your browser.
Rates current as of 2026-09-18, from Law No. 109/2025/QH15 and the sources each record cites.
Current rules
The rates behind the number
The rates by year, including the two 2026 regimes
| Tax year | Listed securities & funds | Unlisted capital | Property | Crypto |
|---|---|---|---|---|
| 2021 | 0.1% of transfer price | 20% of gain (2% of price fallback) | 25% of gain (2% of price fallback) | No rule found |
| 2022 | 0.1% of transfer price | 20% of gain (2% of price fallback) | 25% of gain (2% of price fallback) | No rule found |
| 2023 | 0.1% of transfer price | 20% of gain (2% of price fallback) | 25% of gain (2% of price fallback) | No rule found |
| 2024 | 0.1% of transfer price | 20% of gain (2% of price fallback) | 25% of gain (2% of price fallback) | No rule found |
| 2025 | 0.1% of transfer price | 20% of gain (2% of price fallback) | 25% of gain (2% of price fallback) | 0.1% from 9 September 2025 |
| 2026 to 30 June | 0.1% of price, or 20% of gain on election | 20% of gain (2% of price fallback) | 25% of gain (2% of price fallback) | 0.1% of price |
| 2026 from 1 July | 0.1% of transfer price (no election) | 20% of gain (2% of price fallback) | Flat 2% of transfer price | 0.1% of price |
| 2027 (planning) | 0.1% of transfer price | 20% of gain (2% of price fallback) | Flat 2% of transfer price | 0.1%, pilot runs to 2030 |
Rules and exemptions
| Rule | Value |
|---|---|
| Listed shares, securities and fund certificates | 0.1% of the transfer price per transfer |
| Listed 20%-of-gain election (registered taxpayers) | Available to 30 June 2026; abolished for disposals from 1 July 2026 |
| Unlisted shares and capital contributions | 20% of the gain; 2% of the transfer price where the purchase price cannot be determined |
| Real property to 30 June 2026 | 25% of gain where cost is determinable, otherwise 2% of the transfer price |
| Real property from 1 July 2026 | Flat 2% of the transfer price, gain or loss (a base change, not just a rate change) |
| Open-ended fund certificates held two years or more | Exempt from 1 July 2026 (Decree 253/2026/ND-CP Article 43) |
| Sole residence | Exempt, subject to the Decree 253/2026 Article 19 conditions: one home only, at least 183 days of ownership, whole property, not off-plan |
| Crypto / digital assets | 0.1% of the transfer price from 9 September 2025; providers withhold monthly by the 20th |
| Losses | No offset and no carry-forward found in any instrument |
| Registration fee on the buyer (lệ phí trước bạ) | 0.5% on house and land |
| Filing | Monthly withholding by the 20th; annual PIT finalisation by 30 April |
Tables show rates current as of 2026-09-18; each links back to the authority page above. 2026 has two sets of rates because the regime changed mid-year.
Questions
Vietnam capital gains questions
How much is capital gains tax in Vietnam?
It depends on what you sell. Listed shares, securities and fund certificates pay 0.1% of the transfer price, so even a loss-making sale pays it. Unlisted shares and capital contributions pay 20% of the gain, or 2% of the transfer price where the purchase price cannot be determined. Real property pays a flat 2% of the transfer price for disposals from 1 July 2026; before that it was 25% of gain where cost was known, with a 2% fallback.
What changed on 1 July 2026?
Law No. 109/2025/QH15 took effect and repealed the old personal income tax law. For transfer income two things changed: the listed-securities 20%-of-gain election was abolished, so 0.1% of the transfer price is the only basis, and real property moved from 25% of gain to a flat 2% of the transfer price. Open-ended fund certificates held at least two years also became exempt. The calculator applies each rule by the disposal date, so a 2026 return can carry both regimes.
Can losses reduce the tax?
No. Law No. 04/2007/QH12, Law No. 109/2025/QH15, Decree No. 253/2026/ND-CP and Circular No. 111/2013/TT-BTC contain no loss offset or loss carry-forward. A loss on one transfer cannot reduce another, and a listed or post-reform property sale at a loss still pays the price-based tax.
Which law applies to each 2026 disposal?
The second 2026 span: disposals from 1 July 2026 run Law No. 109/2025/QH15, which took effect that day (Article 29(1)) and repealed Law No. 04/2007/QH12 as amended (Article 29(3)). The calculator selects this record by disposal date for the second half of 2026 and never blends the two regimes. Source: https://luatvietnam.vn/thue/luat-thue-thu-nhap-ca-nhan-2025-so-109-2025-qh15-422733-d1.html
How are listed shares and securities taxed?
Listed securities: 0.1% of the transfer price per transfer with no net-gain alternative. The election that survived to 30 June 2026 under Circular No. 111/2013/TT-BTC Article 11(2)(b.1.1) is gone (Law No. 109/2025/QH15 Article 13(2); Decree No. 253/2026/ND-CP Article 54(1)), so a loss-making listed sale still pays 0.1% of the proceeds. The transfer price is the actual sale price notified by the Stock Exchange (Decree No. 253/2026/ND-CP Article 54(2)(a)). Source: https://luatvietnam.vn/thue/nghi-dinh-253-2026-nd-cp-huong-dan-thi-hanh-luat-thue-thu-nhap-ca-nhan-chi-tiet-439303-d1.html
How is unlisted capital taxed?
Unlisted shares and capital contributions: 20% of taxable income per transfer, and 2% of the transfer price where the purchase price and related expenses cannot be determined (Law No. 109/2025/QH15 Article 13(1); Decree No. 253/2026/ND-CP Article 53(1)). The transfer price is the money received under the contract (instalment or deferred interest is excluded and taxed as capital-investment income); the purchase price is the cumulative contributed capital or acquisition value, supported by records. Source: https://luatvietnam.vn/thue/nghi-dinh-253-2026-nd-cp-huong-dan-thi-hanh-luat-thue-thu-nhap-ca-nhan-chi-tiet-439303-d1.html
What is the property rate and base?
Real property: a flat 2% of the transfer price for every transfer from 1 July 2026, gain or loss (Law No. 109/2025/QH15 Article 14(1)). The cost price and reasonable expenses stop mattering, so a sale below cost still pays 2% of the price. The price is the contract price, floored by the provincial land price table and the registration-fee price for buildings (Decree No. 253/2026/ND-CP Article 57(1)-(3)). Timing is the contract's effectiveness or the registration of the transfer (Article 14(2)). Source: https://luatvietnam.vn/thue/luat-thue-thu-nhap-ca-nhan-2025-so-109-2025-qh15-422733-d1.html
When is a fund certificate exempt?
Funds: an open-ended fund certificate established under securities law is exempt from PIT on transfer where, at the time of sale, the holding period is two full years or more from the purchase date (Decree No. 253/2026/ND-CP Article 43(1), 'từ đủ 02 năm trở lên kể từ ngày mua'). The exemption reaches certificates bought before 1 July 2026 and sold on or after that date if the two-year test is met (Article 43(2)), and FIFO applies where certificates were bought at different times (Article 43(3)). Whether a listed ETF certificate qualifies is NOT SOURCED. Source: https://luatvietnam.vn/thue/nghi-dinh-253-2026-nd-cp-huong-dan-thi-hanh-luat-thue-thu-nhap-ca-nhan-chi-tiet-439303-d1.html
How is crypto taxed in Vietnam?
Crypto: 0.1% of the transfer price. The pilot rule (Resolution No. 05/2025/NQ-CP Article 4(9), effective 9 September 2025) taxes crypto transfers as for securities; Circular No. 32/2026/TT-BTC Article 5 (effective 27 March 2026) states 0.1% on the price of each transfer through a provider; and from 1 July 2026 digital-asset transfer is statutory other income at 0.1% of the transfer price (Law No. 109/2025/QH15 Article 3(10)(d) and Article 19(2); Decree No. 253/2026/ND-CP Article 16(4) and Article 62(2)). Circular No. 41/2026/TT-BTC Article 4 requires providers to withhold and declare monthly by the 20th of the following month. Whether the pilot charge and the statutory charge are the same, exclusive or stacked is NOT SOURCED. Source: https://english.luatvietnam.vn/circular-no-32-2026-tt-btc-dated-march-27-2026-of-the-ministry-of-finance-providing-guidance-on-value-added-tax-corporate-income-tax-and-personal-i-430176-doc1.html
Do losses offset or carry forward?
Losses: no loss offset or carry-forward provision was found in Law No. 109/2025/QH15 (Articles 1-29), Decree No. 253/2026/ND-CP or Circular No. 111/2013/TT-BTC. A loss on one transfer cannot reduce another, and no netting across income categories was found; this is an absence-of-provision finding. Source: https://luatvietnam.vn/thue/luat-thue-thu-nhap-ca-nhan-2025-so-109-2025-qh15-422733-d1.html
Verification
References
Sources
The pages the figures on this page were read from.
Decree No. 44/2023/ND-CP on value-added tax reduction under Resolution No. 101/2023/QH15
Used for VAT and GST. Retrieved .
Decree No. 72/2024/ND-CP on VAT reduction policy under Resolution No. 142/2024/QH15
Used for VAT and GST. Retrieved .
Luật Thuế giá trị gia tăng 2024, số 48/2024/QH15
Used for VAT and GST. Retrieved .
Luật Thuế thu nhập cá nhân 2007, số 04/2007/QH12
Used for capital gains tax and income tax. Retrieved .
Luật Thuế thu nhập cá nhân 2025, số 109/2025/QH15
Used for capital gains tax and income tax. Retrieved .
Resolution No. 204/2025/QH15 on value-added tax reduction
Used for VAT and GST. Retrieved .
Resolution No. 43/2022/QH15 on fiscal and monetary policies supporting socio-economic recovery
Used for VAT and GST. Retrieved .
Official links
The country's tax authority and its capital gains tax pages.
Chinhphu.vn: Quy định thuế thu nhập cá nhân đối với thu nhập từ chuyển nhượng vốn
Capital gains tax. Checked .
Chinhphu.vn: Thuế thu nhập cá nhân đối với thu nhập từ chuyển nhượng chứng khoán
Capital gains tax. Checked .
How the calculator works and is tested
Every rate, threshold and date on this page comes from 22 dated records covering 2021 to 2027. Each record names the page it was read from and the day it was retrieved. The calculator applies the record in force on the day of each sale and stops with an error when none is, instead of estimating.
Sales are matched to purchases by the country's own rule: first in, first out by default, the UK's same-day, 30-day and Section 104 rules, and Canada's average cost. A sale not fully valued in the country's currency is flagged and left out of the result, never guessed.
Every country has a calculation engine with its own test file of worked cases. Where a calculator ships sample exports, tests run them through the import adapters and check that each file is detected and read correctly. Type checks, linting, unit tests and backend tests run on every change, and English page renders are compared with stored snapshots.