Vietnam public holidays 2026, VAT rate and tax data
Vietnam: VAT rate 8% since 1 Jul 2025; 13 public holidays in 2026 (next: Ngay Van hoa Viet Nam (Vietnam Culture Day), 24 Nov 2026); corporate tax rate 20%; minimum wage 3700000 VND/month; policy interest rate 4.5% per annum; inflation rate (CPI) 5.08% year-on-year.
11 series, each cited to the official source it was verified against; most recently verified 21 Oct 2026. Currency VND.
verified recentlyre-verification due soonstaleColour is the age of the last check against the series' own update cycle.
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{ "country": "VN", "series": "vat", "value": 8, "unit": "percent", "effective_from": "2025-07-01", "last_confirmed": "2026-10-19", "source": { "name": "Nghi quyet so 204/2025/QH15 ngay 17/6/2025 cua Quoc hoi ve giam thue…", "url": "https://vanban.chinhphu.vn/?pageid=27160&docid=214209&classid=1" } }
Excerpt, from the same data as this page. This endpoint is $0.003 a call by x402 or MPP, no signup. With a free key, try POST /v1/answers/vat {"country":"vn","amount":1000}.
Vietnam public holidays 2026
13 days in 2026; next: Ngay Van hoa Viet Nam (Vietnam Culture Day) on 24 Nov 2026. Official source: Bo luat Lao dong so 45/2019/QH14, Dieu 112 (statutory holidays) and Dieu 111 khoan 3… · last verified 20 Jul 2026
Fixed by law 1 Confirmed 11 Substitute 1
| Date | Holiday | Status | Source |
|---|---|---|---|
| 1 Jan 2026 Thu | Tet Duong lich (Solar New Year) | Confirmed | Bo luat Lao dong so 45/2019/QH14, Dieu… |
| 16 Feb 2026 Mon | Tet Nguyen dan Binh Ngo - day 1 of 5 (29 thang Chap, eve) | Confirmed | Bo luat Lao dong so 45/2019/QH14, Dieu… |
| 17 Feb 2026 Tue | Tet Nguyen dan Binh Ngo - day 2 of 5 (mung 1, Lunar New Year's Day) | Confirmed | Bo luat Lao dong so 45/2019/QH14, Dieu… |
| 18 Feb 2026 Wed | Tet Nguyen dan Binh Ngo - day 3 of 5 (mung 2) | Confirmed | Bo luat Lao dong so 45/2019/QH14, Dieu… |
| 19 Feb 2026 Thu | Tet Nguyen dan Binh Ngo - day 4 of 5 (mung 3) | Confirmed | Bo luat Lao dong so 45/2019/QH14, Dieu… |
| 20 Feb 2026 Fri | Tet Nguyen dan Binh Ngo - day 5 of 5 (mung 4) | Confirmed | Bo luat Lao dong so 45/2019/QH14, Dieu… |
| 26 Apr 2026 Sun | Gio To Hung Vuong (Hung Kings Commemoration, 10/3 lunar) | Confirmed | Bo luat Lao dong so 45/2019/QH14, Dieu… |
| 27 Apr 2026 Mon | Substitute day off for Gio To Hung Vuong falls on a Sunday |
Substitute | Bo luat Lao dong so 45/2019/QH14, Dieu… |
| 30 Apr 2026 Thu | Ngay Chien thang / Ngay Giai phong mien Nam (Reunification Day) | Confirmed | Bo luat Lao dong so 45/2019/QH14, Dieu… |
| 1 May 2026 Fri | Ngay Quoc te Lao dong (International Labour Day) | Fixed by law | Bo luat Lao dong so 45/2019/QH14, Dieu… |
| 1 Sep 2026 Tue | Quoc khanh - adjacent day (day 1 of 2) | Confirmed | Bo luat Lao dong so 45/2019/QH14, Dieu… |
| 2 Sep 2026 Wed | Quoc khanh (National Day, day 2 of 2) | Confirmed | Bo luat Lao dong so 45/2019/QH14, Dieu… |
| 24 Nov 2026 Tue | Ngay Van hoa Viet Nam (Vietnam Culture Day) NEW for 2026 |
Confirmed | Bo luat Lao dong so 45/2019/QH14, Dieu… |
Status is read from the record: fixed by law follows from a standing rule (a fixed date or the Easter computus); confirmed is dated in the cited official calendar and not flagged provisional; estimated is provisional or moon-sighting dependent; substitute stands in for a statutory day that fell on a weekend or was moved. Hover a status for the reason.
Every current Vietnam value
Rate schedules and breakdowns
Withholding tax rates
0–10% across 4 withholding taxes — no single rate · in force from 2014-10-01 · Official source: Thông tư số 103/2014/TT-BTC (Bộ Tài chính, 6 August 2014, in force 1 October… · last verified 11 Aug 2026
Rates by payment type
| key | label | rate | applies to | effective from | Source |
|---|---|---|---|---|---|
| dividends | Dividends (profit remittance) to a foreign corporate shareholder | 0 | after-tax profits distributed by a Vietnamese company to a foreign corporate investor, including profit remittance abroad | — | Thông tư số 186/2010/TT-BTC (Bộ Tài… |
| ZERO BY ABSENCE OF CHARGE, cited rather than omitted: no Vietnamese instrument imposes withholding on dividends to foreign CORPORATE shareholders. Dividends paid to foreign INDIVIDUALS bear 5% personal income tax - a different tax, not served as a rate here. This entry rests on… | |||||
| interest | FCT - CIT on loan interest | 5 | interest paid to a foreign lender (creditor) on loans of any kind to a Vietnamese borrower | 2014-10-01 | Thông tư số 103/2014/TT-BTC, Điều… |
| CIT component only; loan interest is generally VAT-exempt as a credit activity, so 5% is normally the full burden. | |||||
| royalties | FCT - CIT on royalties (income from copyright) | 10 | payments for the right to use or transfer of intellectual property rights, technology transfer and software copyright, paid to a foreign entity | 2014-10-01 | Thông tư số 103/2014/TT-BTC, Điều… |
| CIT component only; technology transfers and software licences are generally VAT-exempt, so 10% is normally the full burden on classic royalties. | |||||
| services | FCT - CIT on general services | 5 | general service fees paid to a foreign contractor without a Vietnamese establishment under the deemed (direct) method | 2014-10-01 | Thông tư số 103/2014/TT-BTC (Official… |
| The 5% here is the CIT component ONLY. General services also attract 5% VAT under Article 12, so the combined FCT withheld is about 10% of the contract value (the VAT part may be creditable to the Vietnamese payer). Other lines carry different pairs (e.g. trading/distribution 1%… | |||||
Personal income tax (Thue thu nhap ca nhan)
5–35% across 5 bands · in force from 2026-01-01 · Official source: Luat Thue thu nhap ca nhan so 109/2025/QH15, thong qua ngay 10/12/2025 (Quoc… · last verified 20 Jul 2026
| min | max | rate |
|---|---|---|
| 0 | 10000000 | 5 |
| 10000000 | 30000000 | 10 |
| 30000000 | 60000000 | 20 |
| 60000000 | 100000000 | 30 |
| 100000000 | — | 35 |
Statutory social-insurance contributions
0.5–22% across 6 contribution branches · in force from 2026-07-01 · Official source: Luật Bảo hiểm xã hội 2024 (Law on Social Insurance No. 41/2024/QH15, in force 1… · last verified 11 Aug 2026 secondary
| key | label | rate total | rate employee | rate employer | unit | base | ceiling monthly |
|---|---|---|---|---|---|---|---|
| bhxh_huu_tri_tu_tuat | Social Insurance — retirement and survivorship fund / BHXH quỹ hưu trí và tử tuất | 22 | 8 | 14 | percent | Monthly salary used for compulsory social insurance — contractual salary plus salary allowances and other fixed supplements determinable in advance. Floored at the applicable REGIONAL MINIMUM WAGE and capped at 20 times the mức tham chiếu (reference level). From 1 July 2026 the reference level is 2,530,000 VND a month, so the ceiling is 50,600,000 VND a month (previously 46,800,000 on a 2,340,000 reference level). | 50600000 |
| THE SPLIT IS 14/8 AGAINST THE EMPLOYER, NOT EQUAL. This is the largest single branch in Vietnamese payroll. THE 2024 LAW REPLACED 'MỨC LƯƠNG CƠ SỞ' WITH 'MỨC THAM CHIẾU' AS THE CEILING DRIVER — the concept changed on 1 July 2025 even where the number did not, so a reference to… | |||||||
| bhxh_om_dau_thai_san | Social Insurance — sickness and maternity fund / BHXH quỹ ốm đau và thai sản (employer-only) | 3 | 0 | 3 | percent | The same monthly social-insurance salary as the retirement fund: floored at the regional minimum wage, capped at 20 times the reference level (50,600,000 VND a month from 1 July 2026). | 50600000 |
| EMPLOYER-ONLY — the employee contributes nothing to sickness and maternity cover, which is why Vietnam's headline employer rate (21.5%) so far exceeds the employee's (10.5%). It funds paid sick leave, the six-month maternity regime and related allowances. Because it shares the… | |||||||
| bhxh_tnld_bnn | Social Insurance — occupational accident and disease fund / BHXH quỹ bảo hiểm tai nạn lao động, bệnh nghề nghiệp (employer-only) | 0.5 | 0 | 0.5 | percent | The same monthly social-insurance salary, floored at the regional minimum wage and capped at 20 times the reference level (50,600,000 VND a month from 1 July 2026). | 50600000 |
| EMPLOYER-ONLY, and the ONLY VIETNAMESE RATE THAT AN INDIVIDUAL EMPLOYER CAN LAWFULLY REDUCE. The standard rate is 0.5%; an employer that satisfies the prescribed safety and reporting criteria and applies successfully pays 0.3% instead, for a fixed period. An engine must treat… | |||||||
| bhyt | Health Insurance / Bảo hiểm y tế (BHYT) | 4.5 | 1.5 | 3 | percent | The same monthly social-insurance salary, floored at the regional minimum wage and capped at 20 times the reference level (50,600,000 VND a month from 1 July 2026). | 50600000 |
| THE SPLIT IS TWO-THIRDS / ONE-THIRD, NOT HALF AND HALF — employer 3%, employee 1.5%. This 2:1 ratio is a statutory feature, not a rounding of a 2.25/2.25 split. SHARES THE SAME CEILING AS SOCIAL INSURANCE (20 times the reference level), unlike unemployment insurance, whose… | |||||||
| bhtn | Unemployment Insurance / Bảo hiểm thất nghiệp (BHTN) | 2 | 1 | 1 | percent | The monthly salary used for unemployment insurance, capped at 20 times the REGIONAL MINIMUM WAGE (not the reference level). From 1 January 2026 the regional minimum wages under Nghị định 293/2025/NĐ-CP are 5,310,000 VND a month in Region I, 4,730,000 in Region II, 4,140,000 in Region III and 3,700,000 in Region IV — so the Region I ceiling is 106,200,000 VND a month and the Region IV ceiling is 74,000,000 VND a month. | 106200000 |
| THE ONLY EQUALLY-SPLIT BRANCH IN VIETNAMESE PAYROLL — 1% each side. ITS CEILING IS COMPUTED FROM A COMPLETELY DIFFERENT NUMBER FROM EVERY OTHER BRANCH, AND THIS IS THE SINGLE BIGGEST VIETNAMESE TRAP. Social insurance and health insurance cap at 20 times the mức tham chiếu — a… | |||||||
| kinh_phi_cong_doan | Trade Union Fund levy / Kinh phí công đoàn (employer-only) | 2 | 0 | 2 | percent | The same salary fund on which compulsory social insurance is paid for the employees. Payable by the employer whether or not a trade union has been established at the enterprise and whether or not any employee is a union member. | 50600000 |
| EMPLOYER-ONLY, 2%, AND ROUTINELY OMITTED — it is the largest single omission in most Vietnamese cost-of-employment models, bigger than health insurance and unemployment insurance combined on the employer side. IT IS DUE EVEN WHERE THERE IS NO UNION at the enterprise and even… | |||||||
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