Vietnam VAT Rate 2026: 10% Standard Rate

How Much Is VAT in Vietnam?

The standard VAT rate in Vietnam is 10% in 2026. Other rates: 8% — Most goods and services normally taxed at 10%, from 1 July 2025 to 31 December 2026 (Resolution 204/2025/QH15), now including transport, logistics and IT; 5% — Clean water, medicines and medical equipment, teaching aids, fertilisers, animal feed, agricultural machinery, unprocessed agricultural products at the commercial stage, social housing; 0% — Exported goods and services, international transport, supplies to non-tariff (export processing) zones. Locally the tax is called Value Added Tax (VAT, Thue gia tri gia tang). Standard VAT/GST rates worldwide range from around 5% to 27%.

How to calculate Vietnam VAT

To add 10% VAT to a net (tax-exclusive) price, multiply it by 1.1. To remove VAT from a gross (tax-inclusive) price, divide it by 1.1.

• Add VAT: VND 100 net × 1.1 = VND 110 gross (that is VND 10 of VAT)
• Remove VAT: VND 110 gross ÷ 1.1 = VND 100 net (that is VND 10 of VAT)

Use the Vietnam VAT calculator above for any amount, or compare Vietnam with every other country in our VAT rates by country table.

Current VAT Rates (2026)

Key VAT milestones

• 2026: VAT exemption threshold for household and individual businesses raised to VND 500 million a year from 1 January 2026
• 2025: New VAT Law No. 48/2024/QH15 took effect on 1 July 2025; 8% reduced rate extended to 31 December 2026
• 2022: Temporary 2-point cut from 10% to 8% introduced from 1 February 2022; mandatory e-invoicing from 1 July 2022
• 2008: VAT Law No. 13/2008/QH12 replaced the original law, effective 2009
• 1999: VAT introduced on 1 January 1999, replacing turnover tax

Is the VAT rate the same everywhere in Vietnam?

The same VAT rates apply nationwide. Supplies into non-tariff zones such as export processing zones are zero-rated and goods traded within them are generally outside VAT.

Good to know

The temporary 8% rate does not apply to everything taxed at 10%: telecoms, banking and securities, insurance, real estate, metals, mining products, refined petroleum, chemicals and goods subject to special consumption tax (except petrol) stay at 10%.

The new VAT Law from 1 July 2025 moved fertilisers, agricultural machinery and fishing vessels from exempt to 5%, tightened input VAT deduction (non-cash payment required above VND 5 million) and changed refund conditions.

In March 2025 the General Department of Taxation was reorganised into the Department of Taxation under the Ministry of Finance.

Zero-rated supplies (0%)

VAT is charged at 0%, but the seller can still recover input VAT on related costs:

• Exported goods
• Exported services consumed outside Vietnam
• International transport
• Supplies to enterprises in non-tariff zones such as export processing zones

VAT-exempt supplies

No VAT is charged, and the seller generally cannot recover input VAT on related costs:

• Medical and healthcare services
• Education and vocational training
• Credit, securities and most insurance services
• Transfer of land use rights
• Unprocessed agricultural products sold by the producer
• Supplies by households and individuals with revenue up to VND 500 million a year (from 2026)

Thresholds, deadlines and e-invoicing rules are revised regularly. Always confirm current requirements with Department of Taxation (Ministry of Finance) before relying on them.

Cross-border rules

Digital services and e-commerce: Foreign suppliers of digital services to Vietnamese consumers must register and declare VAT via the tax authority's e-portal, or VAT is withheld by domestic payers; from 1 July 2025 e-commerce platforms with payment functions must withhold VAT for sellers.

Tourist VAT refunds: Yes: foreign visitors can reclaim VAT (85% of the VAT paid) on goods bought at participating stores with a minimum spend of VND 2 million per store per day, claimed at international border gates.

For the general rules, see the reverse charge mechanism, VAT on digital services, VAT invoice requirements and VAT refunds for tourists and businesses.

Nearby Countries

What is the current VAT rate in Vietnam?

The standard VAT rate in Vietnam is 10% in 2026. Other rates in force: 8% (temporary reduced rate), 5% (reduced rate), 0% (zero rate). See the rates table above for exactly what each rate covers.

How do I calculate VAT in Vietnam?

To add 10% VAT, multiply the net price by 1.1. To remove it from a VAT-inclusive price, divide by 1.1; the difference is the VAT. The calculator at the top of this page does both.

Is Vietnam's VAT rate 8% or 10% in 2026?

The standard rate is 10%, but a temporary 2-point cut means most goods and services are taxed at 8% until 31 December 2026 under Resolution 204/2025/QH15. Telecoms, finance, real estate, mining products and excise goods stay at 10%.

What changed with Vietnam's new VAT Law in 2025?

VAT Law No. 48/2024/QH15 took effect on 1 July 2025. It moved fertilisers and farm machinery to 5%, required non-cash payment for input VAT on purchases from VND 5 million, updated refund rules and made platforms withhold VAT for online sellers.

Can tourists get a VAT refund in Vietnam?

Yes. Visitors spending at least VND 2 million per participating store per day can claim back 85% of the VAT paid when leaving through designated international airports and ports.

Who needs to register for VAT in Vietnam?

Registration threshold: Enterprises register for tax from incorporation; households and individuals are exempt from VAT on annual revenue up to VND 500 million (from 2026). Foreign businesses: Foreign suppliers of e-commerce and digital services to Vietnamese individuals must register directly through the tax authority's portal or have tax withheld by local payers or platforms; no minimum threshold.

Where these figures come from

• Taxand: Vietnam extends 8% VAT rate to end of 2026
• DFDL: Extension of the reduced 8% VAT rate
• Vietnam Briefing: New VAT Law key compliance guidance
• VIR: household business threshold raised to VND 500 million
• Baker McKenzie: Vietnam Tax Administration, PIT and VAT laws (2026)