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(Vietnam) Tax on Property income

Đã cập nhật: 27 thg 9, 2020

Property in Vietnam is subject to a number of taxes, whether you are an individual buyer/seller or a corporation. We encourage potential real estate investors to seek professional taxation advice. This article is intended as a preliminary guide only and refers to some but not all elements required to consider in detail prior to starting any property dealings or due diligence.

Tax(es) on purchasing properties in Vietnam

1. VAT (Value Added Tax)

If you buy a condominium unit on the primary market you have to pay a VAT of 10%. The VAT is multiplied by the purchase price and paid by both local and foreign buyers. You pay the tax at the time of the purchase.

2. Registration Fee

The registration fee is 0.5% and multiplied by the property value. It’s paid by the buyer and similar to the stamp duties used in other countries. It’s paid at the time of the purchase.

3. Land tax

Foreigners generally don’t have to pay land tax. The tax is used for non-agricultural land and ranges from 0.03% to 0.15%. To calculate the tax, you use the land area and the prescribed price per square meter.

Tax(es) on re-selling properties in Vietnam

If personal income is earned through the assignment or resale of apartments or houses, a 2% personal income tax has to be paid on the transacted value.

Tax(es) on Rental income in Vietnam

If personal income is earned through rental of house(s)/apartment(s), 5% VAT (Value Added Tax) and 5% PIT (Personal Income Tax) has to be paid on revenue.

For rental income exceeding VND 1,500,000 per month, a business license tax of VND 1,000,000 (approximately US$45) per year applies.

Tax: Non-residents

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