What is the dividend tax rate in Vietnam?

Cash dividends (co tuc) paid to individuals are subject to a flat 5% personal income tax (thue TNCN), withheld at source by the paying company. There is no separate progressive band — the 5% applies to the gross dividend.

Are stock dividends taxed differently?

Dividends paid in shares (bonus shares) are not taxed when received; instead the 5% tax becomes due when those shares are later sold, calculated on the par value or sale value. This tool models cash dividends, which are taxed on receipt.

Can a tax treaty reduce the rate?

Vietnam has double-tax treaties that can reduce withholding for non-resident shareholders, though the domestic rate is already a low 5%. Enter your treaty rate in the field if it applies, and keep documentation to claim it.

Is the tax withheld automatically?

Yes. The company or securities depository withholds the 5% before paying the dividend, so the amount that lands in your account is already net of tax. You generally do not file separately for this income.

Does this calculator save my data?

No. Every figure is computed locally in your browser and nothing is transmitted, so your details remain private.

Vietnam Dividend Tax Calculator

Email me this result

Get this tool's output sent to your inbox, plus one useful tool a week. No spam, unsubscribe any time.

This Vietnam dividend tax calculator shows how much of a cash dividend (co tuc) you keep after Vietnam’s withholding tax. Vietnam taxes individual dividend income at a simple flat 5%, deducted at source.

How it works

The personal income tax on a cash dividend is:

Tax = Gross dividend x 5%

and your net dividend = Gross dividend x (1 - 0.05). The paying company or securities depository withholds the tax automatically, so the cash you receive is already net.

If a double-tax treaty applies to a non-resident shareholder and reduces the rate, enter that lower rate instead of 5%.

Example

Declare a gross dividend of VND 100,000,000. The tax withheld is 5% x 100,000,000 = VND 5,000,000, leaving a net dividend of VND 95,000,000.

Notes

This models cash dividends taxed on receipt. Stock (bonus share) dividends are not taxed when received — the 5% instead falls due when those shares are sold, based on par or sale value. Keep treaty documentation if you claim a reduced non-resident rate, and confirm current rules with a Vietnamese tax advisor.