What is a digital asset under Vietnamese law?

According to Article 46 of the Digital Technology Law 2025, a digital asset is an asset created, issued, stored, transferred, and authenticated using digital technology in an electronic environment. Digital assets include but are not limited to: cryptocurrencies (like Bitcoin, Ethereum), utility tokens, security tokens, NFTs, and other forms of digital assets created using blockchain or equivalent technology.

Is Bitcoin a digital asset under VN law?

Yes. Bitcoin (BTC) is classified as a cryptocurrency — a type of digital asset under the Digital Technology Law 2025. This means: (1) Bitcoin is recognized as a legal asset in Vietnam; (2) Individuals and organizations have the right to own, transfer, and inherit Bitcoin; (3) Bitcoin transactions are subject to a 0.1% tax under Circular 32/2026. However, Bitcoin is NOT recognized as a means of payment — you cannot use BTC instead of VND to buy goods.

What is the difference between a digital asset and a crypto asset?

A digital asset is a broader concept that includes crypto assets. Specifically: Digital assets encompass all assets existing in digital form (crypto, NFTs, tokens, game accounts, domain names, digital data...). Crypto assets (cryptocurrency) are just a subcategory — assets created using cryptography on a blockchain (Bitcoin, Ethereum, USDT...). It's similar to how "vehicle" is a broad concept (cars, motorcycles, bicycles), while "car" is a specific subcategory.

What are the ownership rights for digital assets in Vietnam?

According to the Digital Technology Law 2025 combined with the Civil Code 2015, owners of digital assets have the following rights: (1) Ownership rights — recognized and protected by law; (2) Transfer rights — sell, gift, or exchange digital assets; (3) Inheritance rights — digital assets can be included in an estate; (4) Mortgage rights — digital assets can be used as collateral (subject to specific regulations); (5) Right to seek protection — file complaints if ownership rights are violated.

Are NFTs digital assets under VN law?

Yes. NFTs (Non-Fungible Tokens) are classified as digital assets under the Digital Technology Law 2025. However, detailed regulations for NFT transactions have not yet been issued. During the Q3/2026 pilot phase, NFTs are not expected to be listed on domestic exchanges — the focus will be on BTC, ETH, and stablecoins first. Tax regulations for NFTs are also awaiting further guidance from the Ministry of Finance.