How is Vietnam capital gains tax on shares calculated?

For listed securities, Vietnam levies a flat 0.1% personal income tax (thue TNCN) on the gross transfer value, regardless of whether you made a gain or a loss. The tax is withheld by the securities company at the point of sale.

How is property transfer tax calculated in Vietnam?

Transfers of real property are taxed at 2% of the transfer price (or the local land-price framework value if higher). This is a flat tax on the proceeds, not on the net gain, so it applies even where no profit is realised.

Is there a net-gain method instead of the flat rate?

Historically Vietnam allowed a 20% (now commonly cited as up to 25%) tax on the net gain where cost and expenses were fully documented, but in practice the flat 0.1% (shares) and 2% (property) methods are applied. This tool shows both so you can compare.

Are there any exemptions?

Transfers of property between close family members (spouse, parents, children) and a person's sole residential property held over a defined period can be exempt. Always confirm current exemptions with a Vietnamese tax advisor.

Does this calculator store my figures?

No. All calculations run locally in your browser and nothing is uploaded, so your financial details stay private.

Vietnam Capital Gains Tax Calculator

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This Vietnam capital gains tax calculator estimates the personal income tax (thue TNCN) due when you dispose of listed shares or real property in Vietnam. Vietnam does not use a single capital-gains rate; instead it taxes the transaction value at asset-specific flat rates.

How it works

Vietnam applies different rules depending on the asset:

Listed securities: a flat 0.1% of the gross transfer proceeds, withheld at the point of sale. This applies whether you gained or lost on the trade.
Real property: a flat 2% of the transfer price (or the state land-price framework value if that is higher).

For reference, a net-gain method (commonly cited at up to 25% of the documented profit) can apply where the original cost and expenses are fully evidenced. This tool computes both the flat-rate tax and the net-gain tax so you can see which is higher.

Example

Sell listed shares for VND 500,000,000. The flat tax is 0.1% x 500,000,000 = VND 500,000. If instead you transfer a property for VND 3,000,000,000, the flat tax is 2% x 3,000,000,000 = VND 60,000,000.

Notes

These are flat transaction taxes, so you can owe tax even on a loss-making sale. Family transfers and a long-held sole residence may be exempt. Always confirm the current rate, the framework land value, and any exemption with a licensed Vietnamese tax advisor before completing a transaction.