Vietnam VAT calculator
Calculate VAT on any amount in Vietnam, whether you need to add it to a price or find it inside a total. Includes the temporary 8 percent rate that runs to the end of 2026.
Add VAT on top of a price that does not yet include it.
Most goods and services are temporarily taxed at 8 percent until 31 December 2026, reduced from the standard 10 percent. Some excluded sectors stay at 10 percent.
VAT computation
How the VAT is worked out on your amount.
| Price before VAT | 10,000,000.00 |
| VAT at 8%10,000,000 × 0.08 | + 800,000.00 |
| Total including VAT | 10,800,000.00 |
Disclaimer
This is an estimate. Vietnam's standard VAT rate is 10 percent, temporarily reduced to 8 percent for many goods and services until 31 December 2026 under Resolution 204/2025/QH15. Whether a specific supply qualifies for the 8 percent rate, the 5 percent rate, 0 percent, or an exemption depends on the goods or service and the rules in force under VAT Law 48/2024/QH15. Confirm your treatment with a tax professional before invoicing.
What is VAT in Vietnam?
Value Added Tax (VAT), known locally as thuế giá trị gia tăng or GTGT, is a consumption tax on goods and services used for production, trading, or consumption in Vietnam, including imports. It is an indirect tax: the business adds it to the price and the buyer ultimately pays it, while the business collects it for the State Budget.
VAT-registered businesses charge VAT on their sales (output VAT) and credit the VAT they pay on their purchases (input VAT), remitting the difference to the tax authority through monthly or quarterly returns.
The 8% temporary reduction
Vietnam’s standard VAT rate is 10 percent, but a 2 percent reduction to 8 percent applies to most goods and services from 1 July 2025 until 31 December 2026, under Resolution 204/2025/QH15. The reduction is an economic stimulus measure that has been extended several times.
Not everything qualifies. Sectors specifically excluded from the 8 percent rate, and therefore still taxed at 10 percent, include telecommunications, finance, banking, securities, insurance, real estate, metals, mining other than coal, and goods subject to special consumption tax. Supplies already at 5 percent or 0 percent, or that are exempt, are not affected by the reduction.
How to compute VAT
The calculator above does both everyday calculations. Add VAT when you have a price before tax, or find the VAT inside a tax-inclusive total. The examples below use the 8 percent reduced rate.
Who needs to register for VAT?
Unlike many countries, Vietnam has no turnover threshold for VAT registration in the usual sense. A company registers for VAT as part of obtaining its tax code when it incorporates, and then charges VAT under the credit method from the start. Most enterprises, including foreign-invested companies, use the credit method.
Very small household and individual businesses fall under a separate direct method based on a deemed percentage of revenue. Non-resident providers of digital services and e-commerce to Vietnamese customers must also register and remit VAT.
Incorporating in Vietnam? VAT registration is part of the company setup itself. Our HCMC team handles the LLC or JSC formation, the tax code, and e-invoicing setup together.
VAT rates at a glance
The four treatments under the VAT Law, summarised.
| Rate | Applies to |
|---|---|
| 8% | Most goods and services until 31 December 2026 (reduced from 10%) |
| 10% | Standard rate, and excluded sectors such as telecoms, finance, real estate, and mining |
| 5% | Essential goods such as clean water, medical equipment, and agricultural inputs |
| 0% | Exports, international transport, and supplies to non-tariff areas |
| Exempt | Unprocessed agriculture, certain financial and healthcare services |
Vietnam VAT questions
What businesses ask before invoicing.
What is the VAT rate in Vietnam?
The standard rate is 10 percent, temporarily reduced to 8 percent for most goods and services until 31 December 2026 under Resolution 204/2025/QH15. There is also a 5 percent reduced rate for essentials, and 0 percent for exports.
How long does the 8% rate apply?
Until 31 December 2026. Unless extended again, the rate returns to 10 percent from 1 January 2027.
Which sectors do not qualify for the 8% reduction?
Telecommunications, finance, banking, securities, insurance, real estate, metals, mining other than coal, and goods subject to special consumption tax stay at 10 percent.
Does Vietnam have a VAT registration threshold?
Not in the usual sense. Companies register for VAT as part of obtaining their tax code at incorporation, and charge VAT from the start under the credit method.
How do I add VAT to a price?
Multiply by 1.08 for the temporary 8 percent rate (1.10 for 10 percent, 1.05 for 5 percent). A ₫10,000,000 net price at 8 percent becomes ₫10,800,000, of which ₫800,000 is VAT.
How do I find the VAT inside a total?
Divide the total by (1 + rate). A ₫10,800,000 total at 8 percent breaks down to ₫10,000,000 net and ₫800,000 VAT.
How often is VAT filed?
Monthly for most companies, quarterly for smaller ones. The return reconciles output VAT against input VAT, and you pay the difference or carry the credit forward.
What is the difference between zero-rated and exempt?
Zero-rated supplies (exports, international transport) carry no VAT but input VAT stays creditable. Exempt supplies sit outside VAT, and the input VAT on related purchases is generally not creditable.
Talk to our Ho Chi Minh City team
Setting up or registering for VAT in Vietnam? We handle company registration, tax code and VAT registration, e-invoicing setup, and your monthly and quarterly VAT filings.
Sài Gòn, Hồ Chí Minh, Vietnam