Vietnam proposes 0.1% crypto trading tax, exempts VAT, sets 20% corporate levy, and tightens exchange rules from 2026 nationwide implementation
Vietnam plans a fresh tax on cryptocurrency transactions for everyone. This new rule follows the way the country currently taxes stock trading. The Ministry of Finance issued a significant draft circular not long ago.
This document makes a proposal for a clear tax policy for digital assets. As a result, now all the crypto investors need to check these plans carefully. The draft is currently open for essential public consultation and feedback.
Government Exempts Crypto Transactions From Value-Added Tax
Firstly, the individual traders will be subject to a small 0.1% tax rate. This tax is directly on the total turnover value of each transaction. Importantly, this includes local inhabitants and foreign people trading. However, the government will not charge value-added tax on crypto.
Vietnam moves toward taxing crypto activity 🇻🇳
Vietnam’s Finance Ministry has proposed a 0.1% tax on crypto transfers for individuals using licensed platforms, mirroring stock trading taxes, while corporate crypto profits would face a 20% income tax.
The draft follows Vietnam’s… pic.twitter.com/MLDxzMt8vf
— Crypto Miners (@CryptoMiners_Co) February 7, 2026
Secondly, institutional investors within the country of Vietnam are subject to a different rule. Their crypto transfer income will receive an ordinary 20% corporate tax. Therefore, it is important for businesses to calculate profits very accurately when calculating their final profits. The policy specifically defines crypto to be a cryptographic digital asset.
This definition incorporates its creation, storage and transfer verification processes. Taxable income is the difference between selling price and original purchase price. Deductible expenses that are directly related to the transfer also apply.
Strict Exchange Requirements Support New Tax Law
Furthermore, this tax proposal is linked to an entire program of regulation. Vietnam officially opened a five-year pilot of the crypto market earlier. This trial program began on September 2025 for all participants. All transactions under this pilot must be in Vietnamese Dong.
Additionally, the National Assembly approved revised tax laws late in 2025. These new personal income tax rates begin July 1, 2026. The crypto tax framework will be on par with this significant implementation date.
The draft also stipulates extremely high barriers of entry for exchanges. For example, the minimum charter capital of operators is 10 trillion VND. This enormous amount amounts to some 408 million US dollars. Also foreign ownership in any exchange, however, is limited to 49 percent.
This rule provides for the strong control of the new marketplace domestically. The government wants the financial environment to be secure and stable. This structured approach is a careful way of managing innovation and potential risk together.
Finally, the ministry is actively taking opinions from stakeholders now. This is a very important feedback that will directly influence the final taxation policy. Vietnam is continuing to formalize the digital asset landscape one step at a time. The idea is a transparent and regulated cryptocurrency economy for all.