Can I use different methods for different coins?

According to Vietnamese accounting standards, you can choose different methods for different asset types (e.g., FIFO for Bitcoin, Weighted Average for Ethereum), but you must apply the same method consistently for each type for the entire tax year. Changing methods between years requires disclosure and a valid reason.

Can the Specific Identification method be used for crypto?

Yes. The Specific Identification method means you specifically choose which lot is being sold — like a label on a product. For crypto, each purchased lot can be "tagged," and when you sell, you choose the specific lot. This method offers the best tax optimization but requires very detailed tracking. It suits investors with few but large trades.

When swapping BTC for ETH, which method applies for tax?

Swapping crypto for crypto is still considered a transfer of assets (selling BTC, buying ETH), so you must calculate the gain/loss on BTC using your chosen method. After the swap, the new ETH lot begins with a cost basis equal to the ETH price at the time of the swap.

Will the calculation method affect tax in Vietnam under Circular 32 from 2027?

Yes. The expected tax rate increases from 5% to 20% under Circular 32, but the cost-basis calculation methods remain the same (FIFO or Weighted Average). In other words, the tax difference between FIFO and Weighted Average will quadruple — choosing the right method becomes even more critical.

Do I need to register my method with the tax authority in advance?

Currently, there is no pre-registration requirement. You only need to clearly state your chosen method in your tax return and apply it consistently. Once Circular 32 takes effect in 2027, there may be a requirement to declare the method when submitting your first tax file.

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FIFO, LIFO, and Weighted Average: Three Crypto Tax Calculation Methods for Vietnamese Investors in 2026

Cập nhật: 9 tháng 5, 2026

When you buy one Bitcoin for 1 billion VND in January, buy another Bitcoin for 1.3 billion VND in June, then sell one Bitcoin for 1.6 billion VND in December — the critical tax question is: what is the cost basis of the Bitcoin you just sold? The answer isn't as simple as you think because there are three different legal calculation methods, and each leads to a tax amount that can differ by a factor of two. This article explains in detail the three cost-basis methods recognized in Vietnam — FIFO, LIFO, and Weighted Average.

Tâm — CMO MaHoa AI Team2026-05-07T05:32:45.459Z8 phút đọc1,355 lượt xem

Ảnh bìa bài viết: FIFO, LIFO, and Weighted Average: Three Crypto Tax Calculation Methods for Vietnamese Investors in 2026 — phap ly⏱ 8p

FIFO, LIFO, and Weighted Average: Three Crypto Tax Calculation Methods for Vietnamese Investors in 2026

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Tâm — CMO MaHoa AI Team

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FIFO, LIFO, and Weighted Average: Three Crypto Tax Calculation Methods for Vietnamese Investors in 2026

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Tâm — CMO MaHoa AI Team

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