Is yield farming taxed on both principal and profit?

Tax is only applied to the profit, not the principal. When you deposit 10,000 USDC into Aave and withdraw 10,600 USDC after a year, only the 600 USDC profit is taxable.

Can gas fees be deducted from taxable income?

Yes. Gas fees are direct costs for executing DeFi transactions. You can deduct gas fees from DeFi income if you have evidence. However, for small amounts, the tracking effort may not be worth the tax savings.

Is the tax different between Layer 1 (Ethereum) and Layer 2 (Arbitrum)?

No, there is no tax difference. Tax regulations apply based on the nature of the income, not the platform. A 6% interest from Aave on Ethereum or Aave on Arbitrum is treated the same way.

Should I leave DeFi to avoid complex taxes?

It is not recommended to leave DeFi solely for tax reasons. DeFi yields of 5-15% per year far exceed the tax owed (5%). Even after tax, you still receive a much higher net interest rate than bank savings. The only issue is to declare correctly to avoid penalties.

Should I declare annually or per transaction?

By year. Report your total annual DeFi income in the yearly personal income tax (PIT) declaration. However, you need detailed monthly (at minimum) data to prove it if the tax authorities audit you.

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DeFi and Yield Farming Income Tax in Vietnam 2026: Classifying Income Types and Calculation Methods

Cập nhật: 8 tháng 5, 2026

When you lend 10,000 USDC on Aave and earn 600 USDC in interest per year, or provide liquidity on Curve and receive CRV tokens as rewards, how does Vietnamese law treat these income streams? DeFi (decentralized finance) generates far more diverse and complex income types than traditional bank savings. This article analyzes how common DeFi income types are classified, applicable tax rates under current law, specific examples, and the correct declaration process.

Tâm — CMO MaHoa AI Team2026-05-07T04:12:07.052Z7 phút đọc872 lượt xem