Vietnam VAT Rates 2026
Vietnam (Việt Nam) levies Value Added Tax as Thuế GTGT (Thuế giá trị gia tăng). The standard rate is 10%, applied to most goods and services. Reduced rates of 8% and 5% apply to temporary 2-point cut on most 10% goods and services, extended through 31 December 2026.
Current rates — 2026
| Type | Rate | Applies to |
|---|---|---|
| Standard | 10% | Most goods and services |
| Reduced | 8% | Temporary 2-point cut on most 10% goods and services, extended through 31 December 2026 |
| Reduced | 5% | Clean water, teaching aids, agricultural products and services, medical equipment |
| Zero-rated | 0% | Exports, international transport |
Registration and filing
| Registration threshold | VND 500,000,000Household and individual businesses below VND 500 million/year are exempt from 2026 (raised from VND 100/200 million) |
| Tax authority | General Department of Taxation (GDT) |
| Filing frequency | Monthly returns; quarterly for smaller taxpayers |
Access rates via API
The TaxID API returns current VAT and GST rates for 200+ countries and territories. Use the /api/v1/rates/VN endpoint to get Vietnam data programmatically. Responses are cached for 24 hours.
curl http://localhost:3000/api/v1/rates/VN
# No authentication required for rate lookups
# Response:
# { "country_code": "VN", "tax_type": "vat",
# "standard_rate": 10, "reduced_rates": [8, 5],
# "currency": "VND", "last_updated": "2026-01-01" }Fetching the rate in code
// Fetch current Vietnam VAT rates (no auth required)
const rates = await fetch('http://localhost:3000/api/v1/rates/VN').then(r => r.json());
// → { standard_rate: 10, reduced_rates: [8, 5],
// currency: 'VND' }
applyRate(rates.standard_rate);About Vietnam VAT
Vietnam's statutory 10% VAT has effectively been 8% for most goods since 2022 — the "temporary" stimulus cut has been renewed repeatedly and now runs to 31 December 2026, expanded to logistics and IT services. The rewritten VAT Law took effect in January 2026, quintupling the household-business exemption threshold to VND 500 million and tightening rules on foreign e-commerce platforms, which must withhold and remit VAT for their sellers. E-invoicing has been universal since 2022.
VAT in Vietnam is administered by the General Department of Taxation (GDT).
Sources: PwC Worldwide Tax Summaries · General Department of Taxation (accessed Jun 2026)
Rate history
- 2022Temporary 8% rate introduced as pandemic stimulus, renewed ever since
- 2026New VAT Law in force; 8% cut extended to end-2026 and household exemption raised to VND 500 million
Frequently asked questions
What is the VAT rate in Vietnam in 2026?
Statutory 10%, but a temporary 8% applies to most goods and services through 31 December 2026; essentials carry 5%.
Will Vietnam's 8% VAT rate end?
The 2-point reduction is legislated through end-2026 under Resolution 204/2025; whether it lapses or is renewed again is a yearly budget decision.
Related concepts and guides: