Interest withholding tax rate proposed to be doubled

25 July, 2025

The interest withholding tax rate is proposed to be doubled from the current 5% to 10% under a draft decree providing guidance on the new CIT Law No. 67/2025.  This would apply to payments to most overseas lenders from 1st October, subject to any transitional/ grandfathering provisions which might apply.

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

Nguyen Thanh Trung

Partner, Tax and Legal Services Leader, PwC Vietnam

Tel: +84 28 3823 0796

Do Ngoc Lan Thanh

Partner, Tax Services, PwC Vietnam

Tel: +84 24 3946 2246

Hide