Comprehensive Personal Income Tax Schedule according to the Law on Amendments to Tax Laws 2014 in Vietnam

20:34, 11/07/2024

The Law on Amendments to Tax Laws 2014 was promulgated on November 26, 2014. One of the notable amendments and supplements in this document is the amendment and supplementation of the comprehensive personal income tax schedule in Vietnam.

According to Clause 7, Article 2 of the Law on Amendments to Tax Laws 2014, the amendment and supplementation of Clause 1, Article 23 of the Personal Income Tax Law 2007, the comprehensive personal income tax schedule applied to taxable income specified in Clause 2, Article 21 of the Personal Income Tax Law 2007 is as follows:

Taxable Income	Tax Rate (%)
a) Income from capital investment	5
b) Income from royalties, franchise	5
c) Income from winnings	10
d) Income from inheritance, gifts	10
dd) Income from capital transfer specified in Clause 1, Article 13 of the Personal Income Tax Law 2007. Income from securities transfer specified in Clause 1, Article 14 of the Personal Income Tax Law 2007.	20 0.1
e) Income from real estate transfer	2

For additional amendments and supplements, refer to the Law on Amendments to Tax Laws 2014 effective January 1, 2015.

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