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Learn moreVietnam: Reduced VAT rate for second half of 2024
Reduced 8% value added tax rate for most goods and services
A reduced 8% value added tax (VAT) rate for most goods and services currently subject to the tax rate of 10% will continue until the end of 2024.
The reduced VAT rate applies:
- For groups of goods and services currently subject to the VAT rate of 10% (with some exceptions)
- To all stages, including imports, manufacturing, processing, and trading
- To business establishments that adopt VAT credit method and business establishments that declare and pay VAT at a deemed rate (%) of revenue
The related decree is effective on July 1, 2024, until December 31, 2024.
Read a July 2024 report prepared by the KPMG member firm in Vietnam
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