Crypto Tax in Vietnam

A structured summary of how individual crypto taxation works in Vietnam — the tax regime, headline rate, accepted cost-basis methods, exemptions and anti-avoidance rules.

General information generated from our jurisdiction dataset, not tax advice. Rules change — verify with a local professional.

Individual crypto tax — Vietnam

General Information

Default Framework

IFRS

Crypto Classification

Intangible Asset, Current Asset

Tax Year

Calendar Year (M12)

Functional Currency

VND

FX Source (Reporting)

SBV

FX Source (Tax)

GDT

Transaction Rate

Daily Spot

Hyperinflationary

✗ No

Individual Tax — Regime

Tax Regime

Unclear/Banned

Crypto not legally recognized. If gains are taxable, likely 2% on revenue or 20% on profit for property transfers.

Tax Rate

Unclear. No formal crypto tax framework.

Individual Tax — Cost Basis

Measurement Basis

UNCLEAR

Cost Method

FIFO

Method Electable

✓ Yes

Permitted Methods

FIFO, WAVG

Country Override

Standard

Individual Tax — Exemptions

CGT Exempt

✗ No

Holding Period

—

HP Benefit

—

Annual Exemption

—

Threshold Exemption

—

Individual Tax — Anti-Avoidance

Wash Sale

✗ Off

Same-Day Rule

✗ No

Superficial Loss

✗ No

Loss Restriction

Unrestricted

Loss Carryforward

Unlimited

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Is crypto taxed for individuals in Vietnam?

Vietnam applies a Unclear/Banned treatment to individual crypto. The table above shows the headline rate, cost-basis method and any exemptions.

Which cost-basis method does Vietnam use?

See the cost-basis section above for the default method and the alternatives Vietnam permits for individuals.

Other jurisdictions

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