Vietnam Digital Asset Tax Imposes 0.1% Levy on Each Trade

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 remains one of Asia-Pacific’s largest crypto markets, with Chainalysis estimating transaction value of USD220bn to USD230bn from July 2024 to June 2025, or more than USD600m a day.

The Vietnam digital asset tax regime aligns crypto with securities taxation while tightening oversight of the sector.