Lợi nhuận giao dịch được đánh thuế như thế nào ở Việt Nam

Vietnam has no forex-specific tax code; profits fall under the Personal Income Tax (PIT) Law administered by the General Department of Taxation. Tax residents (183+ days) are taxed on WORLDWIDE income - gains via offshore forex accounts are in principle taxable and must be self-declared; non-residents taxed only on Vietnam-sourced income at flat 20%. Employment/business income uses a progressive schedule 5%-35% (7 brackets). For securities, individuals pay 0.1% PIT on the gross transfer value per transaction regardless of profit/loss; the Ministry of Finance proposed (2025) shifting to 20% on net annual securities gains. Because offshore retail forex sits in a grey area, there is no clean statutory rate assigned - authorities treat undeclared offshore trading income as a compliance/AML risk. Official: gdt.gov.vn.

VND is NOT freely convertible and is tightly controlled by SBV under the Ordinance on Foreign Exchange 2005 (amended 2013). Residents may only buy/convert foreign currency through authorised credit institutions and only for legitimate, documented purposes (imports, approved services, study/medical/travel, approved outbound investment, loan repayment, profit remittance). Speculative outward transfers to fund offshore forex/CFD trading are NOT an approved purpose, so routing money to foreign brokers falls outside authorised channels and can incur severe penalties. As of late Oct 2025 official USD ~25,091 VND vs grey-market ~27,600, with SBV shutting unlicensed money changers. Not found in research: a single current numeric per-person annual outbound ceiling for personal offshore investment.

Offshore brokers serving Vietnam commonly support: domestic bank transfer / VietQR (Vietcombank, Techcombank, BIDV), MoMo e-wallet, ZaloPay/VNPay, and Visa/Mastercard; some list Sticpay/crypto. MoMo and VietQR often near-instant; card and bank transfers same-day to a few business days. Brokers rarely offer native VND accounts, so most fund in VND and the broker converts to a USD (or EUR) base account, incurring FX spread on each deposit/withdrawal. Using local e-wallets/bank transfers to fund offshore forex intersects with capital-control rules.

Tax is charged on what you made, not on where the broker is. What the broker's location does change is the paperwork you will have: a local entity reports in Việt Nam, a foreign one does not, and the statement you file comes from whichever entity signed you.

We are not tax advisers and nothing here is advice. The figures above are the published rules as we read them on the date on this page.