VAT Calculator Vietnam (10%)

Beyond the standard rate, the VAT Law (consolidated as 12/VBHN-VPQH) sets 0% for exported goods and services, international transport, and services to tax-free zones consumed there (Article 9(1)). A 5% rate covers clean water, fertiliser and pesticides, unprocessed crop and fishery products, medical equipment and medicines, teaching aids, children's toys, most books, scientific and technological services, and social housing (Article 9(2)).

Article 5 lists supplies outside VAT, among them land-use right transfers, life and health insurance, credit and securities services, foreign exchange dealing, medical and veterinary services, funeral services, teaching and vocational training, public buses and trams, technology transfer and software products and services (Article 5(21)), and goods and services of a household or individual with annual revenue at or below the Article 5(25) threshold.

A business selling goods at different rates, or exempt and taxable supplies together, must declare each by its own rate. A business that cannot separate them pays tax at the highest rate among them (Article 9(4)). Foreign suppliers selling digital services to Vietnamese customers without a permanent establishment are taxed at 10% (Article 9(3)).