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Effective 2025-01-01Vietnam extends 8% VAT through end of 2026
National Assembly Resolution 142/2024/QH15 continues the reduced 8% VAT rate (down from the statutory 10%) for most goods and services until 31 December 2026. Banking, securities, real estate, and certain mineral products remain at 10%.
Vietnamese importers should apply 8% VAT at customs for eligible goods until 31 December 2026. Excluded sectors and goods (still subject to 10%) include:
- Telecommunications, financial activities, banking, securities, insurance
- Real estate, metallurgy, mineral products other than coal
- Certain chemical products (HS chapters 28-29 and selected others)
The Ministry of Finance publishes annex lists. Importers should check the National Single Window or VCBS notifications for clarifications.