Vietnam Capital Gains Tax Guide 2026 | Share/Capital Transfers & Investment Exits
Understanding the tax implications of share or capital transfers is a critical element when strategizing or implementing any form of investing, acquiring or exiting businesses in Vietnam.
Vietnam’s capital gains tax regime differs significantly depending on whether the seller is an individual or corporate investor, whether the target is a listed or private company, and whether the transaction is structured as a share/capital deal or an asset deal. In addition, recent legislative developments are expected to change how certain gains are taxed from 1 July 2026, particularly for individual investors.
For foreign investors, the position can become even more complex. Vietnam’s tax authorities continue to scrutinise and apply domestic taxation on indirect transfers involving offshore holding structures, with transactions between related parties subject to transfer pricing review risks where pricing is not supported by commercial evidence.
Our updated June 2026 guide provides a practical overview of the current capital gains tax framework in Vietnam, together with a summary of proposed changes and key considerations for investors, founders and corporate groups.
The publication covers:
- Current capital gains tax treatment for listed and unlisted share (capital) transfers.
- Taxation differences between individual and corporate divestment.
- Proposed changes expected to apply from 1 July 2026.
- Tax treatment of capital transfers involving limited liability companies.
- Risks associated with indirect offshore transfers involving Vietnamese assets.
- Tax due diligence considerations for buyers and investors.
- Transfer pricing implications for related-party transactions.
Whether you are planning an acquisition, restructuring an investment holding structure, raising capital or considering an exit, understanding the tax implications at an early stage can help reduce transaction risk and avoid unexpected liabilities.
Download our updated guide to better understand the current Vietnam capital gains tax framework and the developments expected to affect investors during 2026.
If you require assistance reviewing the tax implications of a proposed transaction, conducting tax due diligence, or structuring an investment into Vietnam, the Alitium team would be pleased to assist.
Download the full publication below.
For tailored advice on market entry, structuring, compliance or expansion strategies, please contact our Vietnam team at: vietnam@alitium.com
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This guide is intended as a general overview only and does not constitute legal or tax advice. Outcomes, procedures and requirements vary depending on specific circumstances, contractual structures, and regulatory interpretation. Investors should seek professional advice before relying on this information.
