I bought an NFT just to hold and haven't sold it — do I need to declare taxes?

No. Only a transfer (sale) event triggers tax liability. Simply holding an NFT does not generate tax. However, you should keep evidence of the purchase price to establish a cost basis when selling in the future.

Do fake NFTs incur taxes?

In principle, any transaction that generates profit is taxable regardless of whether the NFT is genuine or fake. However, if you unknowingly bought a fake NFT and later resold it (also to an unaware party), it's best to cancel the transaction or consult a lawyer on civil legal aspects.

Can marketplace fees be deducted from taxes?

Yes. Fees from OpenSea, Magic Eden, Foundation are considered direct transaction costs. They are deducted from revenue before calculating profit/loss.

Are NFT royalties intellectual property or digital assets?

Under the proposed classification, this is income from transferring intellectual property rights, taxed at 5%. However, Circular 32/2026/TT-BTC, when effective, may reclassify it as income from digital assets.

If an NFT loses significant value (90% drop), can I deduct the loss?

Yes. If you sell an NFT at a loss in the same year you have gains from other transactions, the loss can offset gains to reduce tax payable. Losses can only be deducted against income of the same type (asset transfer against asset transfer).

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phap-lyTrung cấp#Thuế NFT#NFT Việt Nam#Tài sản số

NFT Tax in Vietnam 2026: Asset Classification, Transfer and Trading Tax Rates

Cập nhật: 8 tháng 5, 2026

The NFT market has experienced major fluctuations since its peak in 2021, with a segment of Vietnamese artists and collectors earning hundreds of millions to billions of VND from this activity. However, when the official tax mechanism takes effect in 2027, NFT transactions will become taxable events requiring declaration. This article helps you understand how NFTs are classified under Vietnamese law, the applicable tax rates for each transaction type, real-world examples for both artists and collectors, and the correct declaration process.

Tâm — CMO MaHoa AI Team2026-05-07T04:12:07.066Z7 phút đọc1,277 lượt xem