Hanoi (VNA) - Each transfer of gold bars will be subject to a 0.1% personal income tax starting July 1 under the 2025 Law on Personal Income Tax, as part of measures to strengthen oversight of the gold market.
Passed by the 15th National Assembly at its 10th session in December 2025, the law introduces several new provisions on taxable income and tax-exempt income.
Notably, Article 3 stipulates that income derived from the transfer of gold bullion is taxable.
The Government will regulate the tax threshold for gold bars and the time of application of tax collection, and adjust the personal income tax rate on the transfer of gold bars in accordance with the roadmap for managing the gold market.
The law also expands the list of taxable income to include earnings from agency, brokerage and business cooperation activities with organisations; e-commerce and digital platform-based business activities; the transfer of Vietnamese national domain names".vn"; the transfer of greenhouse gas emission reduction results and carbon credits; the transfer of vehicle license plates won through auctions as prescribed by law; and the transfer of digital assets./.
