Vietnam Capital Gains (Transfer) Tax Calculator
If you invest in Vietnamese stocks or own property in Vietnam, the tax on selling is probably not what your home country taught you. There is no progressive "capital gains tax" on the profit here. Instead, Vietnam's Personal Income Tax (PIT) applies a flat presumptive rate to the gross transfer value — the price the asset sells for, regardless of what you paid or whether you made money at all:
- Securities (listed shares, fund certificates): PIT = 0.1% of the sale value, withheld at the moment of transfer.
- Real estate (apartments, houses, land): PIT = 2% of the transfer value stated on the notarised contract.
The single most important consequence for anyone used to Western capital-gains rules: you pay even on a loss. Sell shares for 200.000.000 VND and the transfer PIT is 200.000 VND — leaving 199.800.000 VND — whether you bought them at 250.000.000 VND (a 50.000.000 VND loss) or far lower. For property, transferring a place for 5.000.000.000 VND triggers 100.000.000 VND of PIT before any other cost.
The calculator above lets you pick the asset type, enter the sale value in VND, and instantly see the tax due, the net proceeds you keep, and the effective rate. One caveat: it isolates the transfer PIT only. Brokerage commissions on share sales, and the buyer-side registration fee, notary fees and agent commissions on property, are not in this number — add them separately to model your real cash flow.
How Vietnam's transfer tax is calculated
Two flat statutory rates
Vietnamese PIT charges a fixed presumptive rate on the transfer value, not on the realised gain:
| Asset type | Tax base | Rate |
|---|---|---|
| Securities (shares, fund units) | Sale value of each transfer | 0.1% |
| Real estate (home, land, apartment) | Transfer value on the contract | 2% |
The formulas the calculator uses:
Tax due = Sale value × Rate
Net proceeds = Sale value − Tax due
Why the base is the price, not the profit
In most countries, capital gains tax falls only on the difference between sale price and purchase price. Vietnam instead uses a flat presumptive levy on the gross price — simpler for the tax authority to assess and collect, since it does not need to prove your cost basis. Every transfer is taxed on its full value, win or lose.
That means the effective rate on the sale value is always exactly the statutory rate — 0.1% for securities, 2% for property — but the effective rate on your actual gain can be far higher when margins are thin. And on a loss the rate on gain is meaningless: there is no gain, yet 0.1% of 200.000.000 VND, i.e. 200.000 VND, is still withheld.
What this tool deliberately leaves out
To keep the figure clean, the calculator returns the transfer PIT alone. In a real deal you may also pay:
- Securities: your broker's transaction fee (a percentage of order value).
- Real estate: the registration ("trước bạ") fee paid by the buyer on title transfer, notary fees, agent commission, and any other situational obligations.
Treat the output as the transfer PIT component, then layer your own fees on top for the true net. Exemptions and reliefs (for example transferring a sole residence) carry their own conditions and change over time — confirm with the tax office or a notary before transacting. As a foreigner, also check how a tax treaty between Vietnam and your home country affects double-taxation on the same disposal.
Example 1: selling shares for 200.000.000 VND
Basis: securities transfer PIT = 0.1% of the sale value.
| Item | Value (VND) |
|---|---|
| Sale value (transfer value) | 200.000.000 |
| Rate | 0.1% |
| PIT due | 200.000 |
| Net proceeds after tax | 199.800.000 |
| Effective rate (on sale value) | 0.1% |
Now suppose you had bought those shares for 250.000.000 VND — a 50.000.000 VND loss on the position. You still owe the same 200.000 VND, because the tax ignores your cost basis entirely. This is the structural difference foreigners most often miss: there is no loss offset and no annual exemption on the securities transfer levy.
Example 2: selling property for 5.000.000.000 VND
Basis: real-estate transfer PIT = 2% of the transfer value.
| Item | Value (VND) |
|---|---|
| Transfer value (on contract) | 5.000.000.000 |
| Rate | 2% |
| PIT due | 100.000.000 |
| Net proceeds after tax | 4.900.000.000 |
| Effective rate (on sale value) | 2% |
A 5.000.000.000 VND sale carries 100.000.000 VND of transfer PIT, leaving 4.900.000.000 VND before brokerage and other costs. The 2% headline sounds modest, but on a multi-billion-dong price it is a meaningful sum — and it is assessed on the value declared on the notarised contract, so enter that figure for an accurate result.
Frequently asked questions
How is tax on selling shares calculated in Vietnam?
Vietnamese PIT on a securities transfer is 0.1% of the sale value, withheld when the trade settles — not a tax on your profit. Sell shares for 200.000.000 VND and the tax is 200.000 VND, leaving 199.800.000 VND. Because it is charged on the gross price, it applies even when you sell at a loss.
What is the property transfer tax rate in Vietnam?
Real-estate transfer PIT is 2% of the transfer value declared on the notarised contract. A 5.000.000.000 VND sale carries 100.000.000 VND of PIT, leaving 4.900.000.000 VND before registration fees, notary fees and agent commissions, which this calculator does not include.
Do I pay tax if I sell at a loss?
Yes. The levy is on the sale value, not the gain, so a loss does not exempt you. If you bought shares at 250.000.000 VND and sold for 200.000.000 VND — a 50.000.000 VND loss — you still owe 200.000 VND. There is no loss offset or annual allowance on the securities transfer tax, which surprises investors used to Western capital-gains rules.
Is this a capital gains tax or a transaction tax?
Functionally it behaves like a transaction tax: a flat presumptive rate (0.1% securities, 2% property) on the gross transfer value, regardless of profit. It is collected under the Personal Income Tax framework, but unlike a true capital gains tax it ignores your cost basis entirely — so the effective rate on your actual gain depends on your margin.
What costs does this calculator not include?
It returns the transfer PIT only. It excludes brokerage commissions on share sales, and on property the buyer-side registration ("trước bạ") fee, notary fees and agent commissions. Add those separately to get your true net. As a foreigner, also check whether a tax treaty between Vietnam and your home country affects how the same disposal is taxed twice.
What is the legal basis for these rates?
The 0.1% (securities) and 2% (real estate) rates are flat presumptive rates set by Vietnam's Law on Personal Income Tax (Luật Thuế Thu nhập cá nhân), applied to the transfer value. Some exemptions exist (for example transferring a sole residence) under specific conditions that change over time — confirm with the tax authority or a notary before transacting.
Who pays the transfer tax — the buyer or the seller?
The transfer PIT is the seller's liability, since it is treated as the seller's income. For listed shares, the broker typically withholds the 0.1% automatically at execution. For property, the 2% is declared and paid during the title-transfer process; parties may negotiate who pays in practice, but the legal obligation sits with the seller.