Crypto tax in Vietnam
Vietnam does not have a dedicated crypto tax in force as of May 2026. The Ministry of Finance (MOF) published a draft framework in 2026 that proposes a 0.1 percent levy on the value of each crypto transfer, mirroring how securities trading is taxed, along with corporate income tax for companies and a value added tax exemption for crypto transfers. Those figures are proposals in draft, not enacted law, so we mark the precise rate and scope unclear pending final rules. This is general information, not tax advice.
What applies today
As of May 2026 there is no specific statute that sets out how individual crypto gains are taxed in Vietnam, even though the Law on Digital Technology Industry now recognises crypto assets as property. In the absence of dedicated rules, the tax authorities apply the general tax system, where income from a business or professional activity can be taxable depending on the facts. The clearest point is what is not happening: simply holding crypto is not a taxable event. The detailed treatment of trading profits for individuals is what the draft framework is intended to settle, so until that is finalised the position should be treated as developing rather than fixed.
The 2026 draft framework
The Ministry of Finance published a draft crypto tax framework in 2026, tied to the wider move to legalise and pilot a crypto asset market. As reported, the draft proposes a 0.1 percent levy on the gross value of each crypto transfer for individuals, applied per transaction in the same way securities trades are taxed, rather than a tax on net profit. Companies would face corporate income tax on their crypto related profits, and crypto transfers would be exempt from value added tax. Because this is a draft, the rate, the thresholds, and the start date are not settled, and the final rules could differ from the proposal. We will update this page when a binding measure is issued. Treat every figure here as proposed, not current law, as of 2026.
Reporting and the tax authority
Tax in Vietnam is administered by the General Department of Taxation under the Ministry of Finance. The draft framework envisages reporting and collection linked to the licensed exchange pilot, so that transfers on a licensed Vietnamese platform could be reported and taxed at source once the market is live. The mechanics for foreign platform activity, peer to peer transfers, and self custody are not yet clear in the draft. Until the rules are final, keep your own records of acquisitions, disposals, and values in dong, and confirm your filing obligations with the General Department of Taxation or a qualified local professional. This is general information, not tax advice.
Regulator and sources
- Ministry of Finance (MOF), mof.gov.vn, and the 2026 draft crypto tax framework proposing a 0.1 percent transfer levy, not yet enacted
- General Department of Taxation, under the Ministry of Finance, for tax administration
- Law on Digital Technology Industry, in force 1 January 2026, recognising crypto assets as property
- Resolution No. 05/2025/NQ-CP on the crypto asset market pilot, which the tax framework is intended to support
Frequently asked questions
Is there a crypto tax in Vietnam?
There is no dedicated crypto tax in force as of May 2026. The Ministry of Finance published a draft framework in 2026 proposing a 0.1 percent levy on the value of crypto transfers, but it is not yet law. General tax rules can still apply to crypto income depending on the activity. This is general information, not tax advice.
What is the proposed crypto tax rate in Vietnam?
The 2026 draft proposes a 0.1 percent levy on the value of each crypto transfer for individuals, mirroring securities trading, with corporate income tax for companies and a value added tax exemption for crypto transfers. These are proposals in draft and the final rate and scope are not settled.
Who collects crypto tax in Vietnam?
Tax is administered by the General Department of Taxation under the Ministry of Finance. The draft framework envisages reporting and collection tied to the licensed exchange pilot, but the detailed mechanics are not yet final as of May 2026.
Do I pay tax just for holding crypto in Vietnam?
Holding crypto is not in itself a taxable event. Any tax would arise on transfers or income once rules are finalised. Because the framework is in draft, confirm your position with the General Department of Taxation or a qualified local professional before filing.
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