New Vietnamese capital gains tax rules effective this October​

17 June, 2025

The National Assembly has just passed a new Corporate Income Tax law which will come into effect on 1 October this year. In line with earlier proposals, the final Law imposes a flat rate of tax on proceeds on foreign corporate sellers, but does not specify what this rate will be – this rate will be specified in the implementing decree for the new law.​

Required fields are marked with an asterisk(*)

By submitting your personal data to us, you acknowledge that you have read the Privacy Statement and that you consent to our processing in accordance with the Privacy Statement. If you change your mind at any time,you can send us an email message using the Contact Us page.

Get in touch

Dinh Thi Quynh Van

Chairwoman, PwC Vietnam

Tel: +84 24 3946 2246

Richard J. Irwin

Partner, Tax and Legal Services, PwC Vietnam

Tel: +84 28 3823 0796

Hide