A 0.1% tax will be applied to the transfer of digital assets such as Bitcoin, Ethereum, etc.

(Dan Tri Newspaper) - This new regulation, part of the amended Personal Income Tax Law, will take effect from July 1, 2026.

According to the amended Personal Income Tax Law passed by the National Assembly on December 10th and effective from July 1st, 2026, income from the transfer of digital assets has been added to the list of taxable income, with a tax rate of 0.1%.

Specifically, digital assets are assets as defined by the Civil Code, expressed in the form of digital data, created, issued, stored, transferred, and authenticated by digital technology in an electronic environment.

Digital assets include virtual assets in the electronic environment, a type of digital asset that can be used for exchange or investment purposes, excluding securities, digital forms of fiat currency, and other financial assets as defined by civil and financial law....

A 0.1% tax will be applied to the transfer of digital assets such as Bitcoin, Ethereum, etc. (Photo: DT).

On September 9th, the Government issued Resolution 05 on the pilot implementation of the cryptocurrency market in Vietnam, which stipulates the pilot implementation of offering and issuing cryptocurrencies, organizing the cryptocurrency trading market and providing cryptocurrency services; and state management of the cryptocurrency market in Vietnam.

Resolution 05 clearly states that domestic investors holding crypto assets and foreign investors are allowed to open accounts at crypto asset service providers licensed by the Ministry of Finance to deposit, buy, and sell crypto assets in Vietnam.

After a period of 6 months from the date the first cryptocurrency service provider is licensed, domestic investors trading cryptocurrencies without going through a cryptocurrency service provider licensed by the Ministry of Finance will be subject to administrative penalties or criminal prosecution according to the law, depending on the nature and severity of the violation.

The Ministry of Finance is also finalizing a draft resolution on piloting digital asset exchanges in Vietnam. With this pilot program, popular cryptocurrencies such as Bitcoin and Ethereum can be traded on licensed exchanges in Vietnam.

Along with digital assets, income from the transfer of Vietnamese national internet domain names ".vn"; income from the transfer of greenhouse gas emission reduction results and carbon credits; and income from the transfer of vehicle license plates won at auction according to the law have been added to the taxable category.

Source: https://dantri.com.vn/kinh-doanh/ap-thue-01-khi-chuyen-nhuong-tai-san-so-bitcoin-ethereum-20251211144536603.htm