Vietnam: interest on deposits and government bonds exempt, other interest and dividends 5%
Under Personal Income Tax Law 109/2025 (from July 1, 2026), interest on deposits and on government bonds is exempt (Art. 4(6)); other interest and dividends 5% (PwC, September 23, 2026); sales of securities 0.1% of the transaction price. The tax free threshold for household business rentals was raised to 1 billion dong a year from January 1, 2026 (amendments of April 24, 2026, Decree 141/2026; PwC); above it, 5% of revenue. Property sales 2% of the price; a sole home is exempt.
What this changes in the calculation
Government bonds: becomes 0%; corporate bonds: 5%; deposit 0% and fund 0.1% match.