Please be aware that this site is informational only, and many external factors, unique to your company might apply.
Each company must make their own decisions about how they meet their tax obligations.
Value-Added Tax (VAT) in Vietnam applies to most goods and services sold domestically, as well as to imported goods and services.
The standard VAT rate is 10%, while some goods and services qualify for reduced (5%) or zero (0%) rates.
| Rate | Type | Examples of goods and services |
|---|---|---|
| 10% | Standard | Most taxable goods and services |
| 5% | Reduced | Essential goods such as clean water and books, transport |
| 0% | Zero | Exported goods and services, international transport |
For more information, visit the website of the General Department of Taxation (GDT).
Last changed 2026-01-26