✅ Officially from 01/07/2026, when individuals transfer digital assets (such as Bitcoin, Ethereum, Stablecoin, NFT, tokens…) they will be subject to a personal income tax of 0.1% according to the new regulations of the Personal Income Tax Law (amended) just passed by the National Assembly of Vietnam. Income from the transfer of digital assets has been added to the list of taxable income, with the tax rate being the same as that applied to securities transactions.

Regulations similar to securities:

👉 Not calculated based on profit – but based on transaction value.

For example:

Selling 100 million VND BTC → tax = 100,000,000 × 0.1% = 100,000 VND.

Regardless of profit or loss, 0.1% tax is still applied.

✅ Responsibility for tax declaration of individuals

The regulations are divided into 2 cases:

🔹 Case 1: Transactions through domestic exchanges

→ Vietnamese exchanges will withhold tax at source.

→ Individuals do not need to self-declare.

🔹 Case 2: Transactions through international exchanges (Binance, Bybit, OKX…)

Declaration process:

1. Summarize the value of crypto sales during the tax period.

2. Prepare the Personal Income Tax Declaration for digital assets (form will be issued by the Ministry of Finance).

3. Submit via the electronic tax portal.

4. Pay 0.1% tax into the budget.

👉 Similar to the declaration of foreign securities currently.

✅ When must you declare?

Currently, there are 2 directions being discussed, but the official version is leaning towards:

→ Declaration based on each occurrence

Or Declaration by month/quarter (aggregating transactions)

The Ministry of Finance will provide detailed guidance before the law takes effect.