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Direct Share Transfers in Vietnam: Capital Gains Tax Rules

2026-06-29
Vietnam generally taxes direct transfers of shares and capital contributions in Vietnamese companies by foreign investors. The applicable tax treatment depends on the seller’s status, the type of equity being transferred, and whether a statutory exception applies.
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China Briefing

China’s Maternity and Baby Market (Part I): Demographics, Policy, and Market Structure

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ASEAN

Direct Share Transfers in Vietnam: Capital Gains Tax Rules

06/29/2026

Foreign investors undertaking direct share transfers in Vietnam should assess tax treatment, transaction sequencing, and registration requirements.

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China

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India

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Vietnam

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Vietnam Reaches Upper-Middle-Income Status Under World Bank Classification

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Middle East

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UAE Opens Pillar Two Top-up Tax Registration on EmaraTax: What MNE Groups Should Do Now

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