This Vietnam inheritance tax calculator estimates the personal income tax (thue TNCN) due on an inheritance. Vietnam has no standalone estate duty, but it taxes inherited registrable assets above a fixed threshold.
How it works
The tax applies only to inherited assets that require registration — securities, capital contributions, real property, and registrable movable property. The rule is:
Tax = (Taxable value - VND 10,000,000) x 10%, but never below zero.
The first VND 10 million of taxable value is exempt, and the remainder is taxed at a flat 10%. Inheritances between close family members (spouse, parents, children and similar relationships) are fully exempt.
Example
Inherit listed securities worth VND 500,000,000 from an unrelated person. The taxable amount is 500,000,000 - 10,000,000 = 490,000,000, and the tax is 10% x 490,000,000 = VND 49,000,000. The same bequest from a parent to a child would be fully exempt.
Notes
Cash and ordinary household goods that need no registration generally fall outside the tax. Valuation of property follows the local land-price framework. Because exemptions and registration rules can be intricate, confirm the taxable base and any family exemption with a Vietnamese tax advisor before settling an estate.