When did the 0.1% crypto tax take effect?

The 0.1% tax on each transfer of crypto assets took effect on March 27, 2026, under Circular 32/2026/TT-BTC. The tax rate is calculated on the total transaction value (not profit) and applies to all buy/sell, swap, and crypto-to-fiat withdrawal transactions.

Which transactions are subject to the 0.1% tax and which are exempt?

Taxable: buying/selling crypto on exchanges, swapping between crypto types, withdrawing crypto to VND, paying with crypto. Exempt: transferring crypto between personal wallets (no change in ownership), holding crypto without trading, receiving airdrops (taxed when sold), and crypto transfers exempt from VAT under Circular 32.

If I trade on Binance or an international exchange, do I have to pay the tax?

Yes. Vietnamese investors trading on any exchange (domestic or international) must pay the 0.1% tax. The difference: licensed domestic exchanges (like CAEX when operational) will auto-deduct the tax, while international exchanges (Binance, OKX, Bybit) require you to self-declare and pay via eTax.

How exactly is the 0.1% crypto tax calculated?

Tax = Total transaction value × 0.1%. For example: you sell 1 BTC at 2.5 billion VND, tax = 2.5 billion × 0.001 = 2.5 million VND. The tax is calculated on the transaction value, not profit, meaning even if you incur a loss, you still have to pay 0.1% on the selling value.

What changes to the crypto tax occur from July 1, 2026?

From July 1, 2026, the amended Personal Income Tax Law takes effect, adding clearer regulations on personal income tax from digital asset transfers. The 0.1% rate on transaction value remains unchanged, but the declaration process is simplified and integrated directly into eTax. Licensed domestic exchanges will automatically deduct and remit the tax on behalf of investors.

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Crypto Tax 0.1%: A Practical Step-by-Step Guide for Vietnamese Investors

Cập nhật: 8 tháng 5, 2026

A detailed guide on paying the 0.1% crypto tax in Vietnam 2026. How to calculate tax on eTax, when to pay, and which exchanges auto-deduct. Updated with Circular 32/2026.

MãHóa AI2026-04-18T00:00:00.000Z10 phút đọc1,082 lượt xem