Value-Added Tax (VAT) in Vietnam applies to most goods and services sold domestically, as well as to imported goods and services.
The standard VAT rate is 10%, while some goods and services qualify for reduced (5%) or zero (0%) rates.
| Rate | Type | Examples of goods and services |
|---|---|---|
| 10% | Standard | Most taxable goods and services |
| 5% | Reduced | Essential goods such as clean water and books, transport |
| 0% | Zero | Exported goods and services, international transport |
For more information, visit the website of the General Department of Taxation (GDT).