PIT from the transfer of contributed capital is regulated for 2 separate subjects:

  1. Resident individual;
  2. Non-resident individuals;

For resident individuals, the personal income tax from the transfer of contributed capital is calculated by taking the income from the transfer of contributed capital x the tax rate of 20%.

For non-resident individuals, personal income tax from the transfer of contributed capital is calculated by taking the total amount of money that non-resident individuals receive from the transfer of capital in Vietnamese organizations and individuals. ×) with a tax rate of 0.1%, regardless of whether the transfer is made in Vietnam or abroad.

Declare personal income tax for the transfer of contributed capital according to each time it is generated, regardless of whether or not income is generated.

The deadline for tax declaration is the 10th (tenth) day from the effective date of the capital transfer contract.