# Vietnam VAT Guide for 2026: Rates, Registration & Filing

Canonical: https://trykintsugi.com/sales-tax-guides/apac/vietnam
Published: September 22, 2026

Vietnam's standard VAT rate is 10%, with reduced 5% and 0% bands and periodic temporary cuts. This guide covers registration, invoicing, and filing for domestic and foreign-supplier VAT.

- **SaaS:** Not taxable if software
- **Digital Goods:** Taxable

## Key Takeaways

Vietnam's VAT standard rate is 10%, with a temporary 2% cut bringing most supplies (including IT services) to 8% through December 31, 2026 — telecommunications and financial services are excluded and stay at 10%. All domestic businesses register for VAT under a tax code; foreign suppliers without a permanent establishment that do e-commerce or digital-platform business with Vietnamese customers must register through the General Department of Taxation's Electronic Portal. Specified financial, healthcare, education, and agricultural transactions are exempt and exports are zero-rated; software products and software services, including SaaS that qualifies as software, are not subject to VAT under the VAT Law in force since July 1, 2025.

## Taxability Snapshot

## Sales Tax Rates

Vietnam's Value-Added Tax (VAT) has a standard rate of 10%. A temporary 2% cut brings most supplies to 8% through 31 December 2026 and now covers IT services (software products and services are not subject to VAT); telecommunications and financial services are excluded and stay at 10%. Reduced 5% and 0% bands also apply. The General Department of Taxation (GDT) administers it, and the new VAT Law took effect 1 July 2025 [1][2].

| Rate | Applies to |
| --- | --- |
| Standard 10% | Standard rate; telecoms, finance (excluded from the cut) |
| Reduced 8% | Most 10%-rated goods and services, now including IT services, to 31 Dec 2026 |
| 5% | Essential goods and services |
| Zero 0% | Exports of goods and services |

For more detail, see our [APAC VAT guides](/sales-tax-guides/apac).

The temporary 2-point VAT cut to 8% for many goods and services is scheduled to expire on 31 December 2026, after which those supplies revert to the 10% standard rate unless extended.

#### Registration & nexus threshold

Vietnam uses VAT registration rules, not US-style economic nexus. All domestic businesses register for VAT under a tax code. Foreign suppliers without a permanent establishment that conduct e-commerce or digital-platform business with Vietnamese customers must register, declare, and pay VAT through the General Department of Taxation's Electronic Portal for Foreign Suppliers, with no minimum threshold [1][2]. Registered foreign suppliers charge VAT on B2C supplies; for supplies to Vietnamese businesses, the Vietnamese party may withhold and remit instead. Registration steps are in the How to Register section.

#### Filing frequency & deadlines

Foreign suppliers file quarterly on Form 02/NCCNN, with VAT and corporate income tax computed as a deemed percentage of gross Vietnam revenue; the quarterly return is generally due by the last day of the first month of the following quarter. Domestic VAT is filed monthly or quarterly depending on revenue [1][2].

#### Exemptions

Specified financial, healthcare, education, and agricultural transactions are exempt, and exports are zero-rated. Software products and software services, including SaaS that qualifies as software, are not subject to VAT under the VAT Law effective 1 July 2025, while other IT services currently qualify for the 8% reduced rate through 31 December 2026, reverting to 10% on 1 January 2027; telecommunications and financial services are excluded from the cut and stay at 10% [1][2].

#### Penalties

Late-payment interest accrues at 0.03% of the unpaid tax per day. Late or incorrect filing carries administrative fines of roughly VND 2 million to VND 25 million, plus the daily interest [1].

#### Sources

- [1] [General Department of Taxation (Vietnam) — English portal (VAT rates and administration)](https://gdt.gov.vn/wps/portal/english)

- [2] [General Department of Taxation (Vietnam) — Electronic Portal for Foreign Suppliers](https://etaxvn.gdt.gov.vn/)

Verified July 2026 against General Department of Taxation (Vietnam) guidance.

#### Frequently asked questions

### What is the Vietnam VAT rate in 2026?

Standard 10%; a temporary 2% cut brings most supplies to 8% through 31 December 2026, reverting to 10% on 1 January 2027.

### What is the registration threshold for foreign digital suppliers?

None. Any foreign supplier doing e-commerce or digital business with Vietnamese customers must register via the GDT e-portal, regardless of revenue.

### Is SaaS taxable in Vietnam?

Generally not, if it qualifies as software. Software products and software services are not subject to VAT under the VAT Law in force since 1 July 2025; foreign-supplied digital services that are not software are taxed on a deemed percentage of revenue.

### What must a non-resident digital seller do?

Register for a tax code and e-tax account on the GDT portal (Form 01/NCCNN), then file and pay VAT and corporate income tax quarterly on Form 02/NCCNN.

### When are Vietnamese VAT returns due?

Quarterly for foreign suppliers, generally by the last day of the first month of the following quarter.

### What is the penalty for late Vietnamese VAT?

Late-payment interest of 0.03% per day on unpaid tax, plus administrative fines of about VND 2–25 million for late or incorrect filing.