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Vietnam Extends 8% VAT Rate Reduction to December 2026, Adjusts Eligible Sectors

  • Vietnam extended the reduced 8 percent VAT rate to 31 December 2026
  • The extension was approved by the Vietnam National Assembly on 17 June 2025
  • The Government of Vietnam issued implementation guidance on 30 June 2025
  • The reduced VAT rate is effective from 1 July 2025 to 31 December 2026
  • New eligible sectors include transportation services, logistics, and information technology goods and services
  • Sectors excluded from the reduction are education, vocational training, medical services, finance, banking, securities, and insurance
  • Telecommunications and real estate sectors are also not eligible for the VAT reduction

Source: dfdl.com

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.

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