Thuế GTGT rates in Vietnam for 2026
Vietnam charges Thuế GTGT at a standard rate of 8%, with a reduced rate of 5%. Other rates in use: 10% (sectors excluded from the cut). Amounts on this page are in Vietnamese Dong (VND).
The standard rate is 10%, but a 2-point stimulus cut has been extended through the end of 2026, so most goods are at 8%. Telecoms, finance and property are among the sectors excluded from the cut.
| Rate | Type | Gross = net × | Tax share of the gross price |
|---|---|---|---|
| 8% | standard | 1.08 | 7.41% |
| 5% | reduced | 1.05 | 4.76% |
| 10% | sectors excluded from the cut | 1.1 | 9.09% |
How much Thuế GTGT is inside a price
If a price already includes Thuế GTGT, divide by 1 plus the rate: at 10%, ₫2,500,000 ÷ 1.1 = ₫2,272,727 before tax, so ₫227,273 is tax.
| Rate | Tax in ₫2,500,000 | Net of ₫2,500,000 | Tax in ₫25,000,000 | Net of ₫25,000,000 |
|---|---|---|---|---|
| 8% | ₫185,185 | ₫2,314,815 | ₫1,851,852 | ₫23,148,148 |
| 5% | ₫119,048 | ₫2,380,952 | ₫1,190,476 | ₫23,809,524 |
| 10% | ₫227,273 | ₫2,272,727 | ₫2,272,727 | ₫22,727,273 |
Adding Thuế GTGT to a net amount
For a quote or invoice, multiply the net amount by 1 plus the rate: at 5%, ₫25,000,000 × 1.05 = ₫26,250,000.
| Rate | Tax on ₫2,500,000 | ₫2,500,000 plus tax | Tax on ₫25,000,000 | ₫25,000,000 plus tax |
|---|---|---|---|---|
| 8% | ₫200,000 | ₫2,700,000 | ₫2,000,000 | ₫27,000,000 |
| 5% | ₫125,000 | ₫2,625,000 | ₫1,250,000 | ₫26,250,000 |
| 10% | ₫250,000 | ₫2,750,000 | ₫2,500,000 | ₫27,500,000 |
How Vietnam's standard rate compares
Vietnam's 8% standard rate compares with a median of 18%: 33 of the 39 countries in this calculator's table charge more, 5 less. Its lowest rate above zero is 5%: 7 countries go lower, and 23 have no rate that low.
5% is also used by Taiwan, India, the United Kingdom, Italy, Poland, the United Arab Emirates, Egypt, Canada, and Colombia. 10% is also used by South Korea, Japan, France, Spain, Italy, Russia, Türkiye, Morocco, and Australia.