Vietnam Inheritance & Gift Tax Calculator (VND)
If you search for "estate tax in Vietnam" expecting a single levy on a deceased person's whole estate — like the US estate tax or UK inheritance tax — the first thing to know is that Vietnam has no general estate or inheritance tax. There is no schedule that taxes the entire estate before it passes to heirs.
What exists instead is personal income tax (PIT) on income from inheritances and gifts of certain registrable assets — real estate, securities, capital contributions, and assets that require ownership or use registration. When you inherit or are gifted such an asset, the value counts as taxable income at a flat 10% rate, charged only on the portion exceeding 10,000,000 VND per receipt (Vietnam's Law on Personal Income Tax). Ordinary cash, household goods and unregistered movable property are generally outside this charge.
A crucial exemption: inheritances and gifts of real estate between close relatives in the direct line are exempt — spouses; parents and children (natural or adopted); grandparents and grandchildren; and siblings. So a foreigner who inherits a Vietnamese apartment from a Vietnamese spouse or parent typically pays no PIT on it, whereas inheriting from a more distant relative or an unrelated benefactor triggers the 10% charge.
The calculator above uses a generic flat-rate model with four inputs — total assets, total liabilities, exemption, and rate — so it can represent estate taxes anywhere. To model Vietnam, set the exemption to 10,000,000 VND (the per-receipt tax-free portion) and the rate to 10%. The tool subtracts liabilities from assets, removes the exemption, and applies the rate, giving you a fast estimate of the PIT before you file.
How the calculator works
Four inputs, three steps
The widget exposes four inputs and computes in three steps (shown in the methodology panel under the calculator):
| Symbol | Meaning | Mapped to Vietnamese law |
|---|---|---|
| A | Total assets received | Value of the property / securities / capital contribution |
| L | Liabilities attached | Debt the heir must assume, if any |
| E | Exemption | 10,000,000 VND — tax-free portion per receipt |
| r | Tax rate | 10% — PIT rate on inheritance/gift income |
Step 1 — Net estate: NE = A − L. Step 2 — Taxable amount: TE = max(0, NE − E). Step 3 — Tax due: Tax = TE × r (rounded to whole dong).
The amount passing to the heir is NE − Tax, and the effective rate is Tax ÷ NE.
The Vietnamese legal basis
- No general estate/inheritance tax. Vietnam does not tax the deceased's total estate as a whole.
- PIT on inheritance & gift income: a flat 10% on the value above 10,000,000 VND per receipt, applying to real estate, securities, capital contributions and assets requiring ownership/use registration (Law on Personal Income Tax).
- Exemptions: transfers, inheritances and gifts of real estate between spouses; parents and children (natural or adopted); grandparents and grandchildren; and siblings are exempt from PIT.
Because the asset categories and the official taxable-value basis are detailed, confirm the current rules and the local tax authority's valuation before filing. // TODO: verify the specific land-price tables used to value real estate for each asset type.
What the model leaves out
It applies a single flat rate above one exemption — ideal for Vietnam's 10% PIT, but it does not reproduce the progressive, multi-bracket estate taxes used abroad, does not auto-apply the direct-line family exemption (enter A = 0 or treat tax as 0 for an exempt transfer), and is not tax advice. Treat the result as a quick reference figure.
Worked example 1: Inheriting securities and property worth 8.000.000.000 VND
You inherit a mix of listed securities and a property worth 8.000.000.000 VND from someone outside the exempt direct-line family, and you assume a 1.200.000.000 VND mortgage attached to the property. Enter into the tool: assets 8.000.000.000 VND, liabilities 1.200.000.000 VND, exemption 10.000.000 VND, rate 10%.
| Step | Calculation | Result |
|---|---|---|
| Net estate (NE) | 8.000.000.000 − 1.200.000.000 | 6.800.000.000 VND |
| Taxable amount (TE) | max(0, 6.800.000.000 − 10.000.000) | 6.790.000.000 VND |
| PIT due (10%) | 6.790.000.000 × 10% | 679.000.000 VND |
| Passing to heir | 6.800.000.000 − 679.000.000 | 6.121.000.000 VND |
The PIT due is 679.000.000 VND, an effective 9.99% of the net estate — close to 10% because the 10,000,000 VND threshold is tiny next to a multi-billion-dong inheritance.
Worked example 2: The calculator's default screen (a foreign-style estate tax)
On first load the widget shows a generic estate-tax scenario, not Vietnamese law: assets 20.000.000.000 VND, liabilities 2.000.000.000 VND, a large 5.000.000.000 VND exemption, and a 10% rate.
| Quantity | Amount |
|---|---|
| Net estate | 18.000.000.000 VND |
| Taxable amount | 13.000.000.000 VND |
| Tax | 1.300.000.000 VND |
| To heirs | 16.700.000.000 VND |
That large exemption mimics the high lifetime exemptions seen in US/UK-style estate taxes. For Vietnam, reset the exemption to 10.000.000 VND and keep the 10% rate, as in example 1, to model the PIT that actually applies here.
Frequently asked questions
Does Vietnam have an estate or inheritance tax?
No — Vietnam has no general estate or inheritance tax on a deceased person's whole estate. Instead, income from inheritances and gifts of certain registrable assets (real estate, securities, capital contributions, registered assets) is subject to personal income tax at a flat 10% on the value exceeding 10,000,000 VND per receipt.
What is the inheritance tax rate in Vietnam?
It is a flat 10% under the Law on Personal Income Tax, charged on the value above 10,000,000 VND per inheritance or gift of registrable assets. For example, a 8.000.000.000 VND inheritance with a 1.200.000.000 VND mortgage gives a taxable amount of 6.790.000.000 VND, so PIT = 679.000.000 VND (an effective 9.99% of the net estate).
I inherited property from my Vietnamese spouse/parent — is it taxed?
Generally no. Inheritances and gifts of real estate between close direct-line relatives are exempt from PIT: spouses; parents and children (natural or adopted); grandparents and grandchildren; and siblings. So inheriting from a spouse or parent usually triggers no PIT. The 10% charge applies mainly when you inherit from someone outside this exempt circle.
Is the first 10 million VND exempt?
Yes. The 10% PIT applies only to the portion above 10,000,000 VND of each receipt. In the calculator, set the exemption to 10.000.000 VND to capture this. For high-value assets such as property the threshold is negligible, so the effective rate sits very close to 10% — a 8.000.000.000 VND inheritance nets an effective 9.99%.
How do I use this calculator for Vietnam?
Enter the total assets received (value of the property/securities), any liabilities attached (a mortgage you assume), set the exemption to 10,000,000 VND and the rate to 10%. The tool computes the net estate (assets − liabilities), removes the exemption, and applies 10% to estimate the PIT. For an exempt direct-line transfer, the real tax is 0.
Which assets are taxed when inherited or gifted in Vietnam?
Mainly assets that require ownership or use registration: real estate, securities, capital contributions in companies, and other registered assets (e.g. cars, motorcycles). Cash, personal effects and unregistered movable property are generally outside the inheritance/gift PIT charge. Confirm the specific category list with the tax authority, as valuation and scope can be detailed.