Vietnam digital asset tax rules now impose a 0.1% personal income tax on every digital asset transaction under the Finance Ministry’s Circular 32/2026, while exempting such transactions from value-added tax. The circular, effective from March 27, also sets a 20% corporate income tax for businesses providing digital asset services in Vietnam, while foreign institutional investors trading through those firms will pay the same 0.1% per transaction. The move comes as Vietnam rema