{"id":7371,"date":"2026-01-26T19:35:32","date_gmt":"2026-01-27T02:35:32","guid":{"rendered":"https:\/\/ketoan.man.net.vn\/?p=7371"},"modified":"2026-01-29T19:59:45","modified_gmt":"2026-01-30T02:59:45","slug":"quy-dinh-thue-tncn-ban-vang-mieng","status":"publish","type":"post","link":"https:\/\/ketoan.man.net.vn\/en\/quy-dinh-thue-tncn-ban-vang-mieng\/","title":{"rendered":"From July 1st, 2026, transactions involving gold bars will be subject to personal income tax."},"content":{"rendered":"<p><span style=\"font-weight: 400;\">The amended Personal Income Tax Law of 2025 has officially expanded the scope of taxable income, including for the first time income arising from the transfer of gold bars. This is considered a significant adjustment in gold market management policy, directly impacting the hoarding and trading behavior of precious metals by the public from mid-2026 onwards.<\/span><\/p>\n<div class=\"su-button-center\"><a href=\"https:\/\/drive.google.com\/file\/d\/1C8xO-pNPleYDa6WD2NtxoyIF5f56MsrK\/view?usp=sharing\" class=\"su-button su-button-style-flat\" style=\"color:#FFFFFF;background-color:#d9534f;border-color:#ae4340;border-radius:5px\" target=\"_self\" rel=\"noopener\"><span style=\"color:#FFFFFF;padding:0px 22px;font-size:17px;line-height:34px;border-color:#e58784;border-radius:5px;text-shadow:none\">  Download Summary File <\/span><\/a><\/div>\n<p>&nbsp;<\/p>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_88 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">Index<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"Toggle Table of Content\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewbox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewbox=\"0 0 24 24\" version=\"1.2\" baseprofile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/ketoan.man.net.vn\/en\/quy-dinh-thue-tncn-ban-vang-mieng\/#Doi_tuong_chiu_thue_va_pham_vi_ap_dung\" >Taxable subjects and scope of application<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/ketoan.man.net.vn\/en\/quy-dinh-thue-tncn-ban-vang-mieng\/#Cach_xac_dinh_so_thue_phai_nop_khi_ban_vang_mieng\" >How to determine the amount of tax payable when selling gold bars.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/ketoan.man.net.vn\/en\/quy-dinh-thue-tncn-ban-vang-mieng\/#Nguong_giao_dich_chiu_thue_va_thoi_diem_thuc_hien\" >Taxable transaction threshold and execution time<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/ketoan.man.net.vn\/en\/quy-dinh-thue-tncn-ban-vang-mieng\/#Muc_tieu_quan_ly_va_dieu_tiet_thi_truong_vang\" >Objectives of managing and regulating the gold market.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/ketoan.man.net.vn\/en\/quy-dinh-thue-tncn-ban-vang-mieng\/#Khuyen_nghi_nguoi_dan_khi_giao_dich_vang_mieng\" >Recommendations for the public when trading gold bars.<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/ketoan.man.net.vn\/en\/quy-dinh-thue-tncn-ban-vang-mieng\/#Thong_tin_lien_he_MAN_%E2%80%93_Master_Accountant_Network\" >Contact information MAN \u2013 Master Accountant Network<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"Doi_tuong_chiu_thue_va_pham_vi_ap_dung\"><\/span><b>Taxable subjects and scope of application<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">According to the new regulations, personal income tax obligations do not apply indiscriminately to all types of gold, but are clearly defined for each product group, specifically:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">This applies only to gold bars: Personal income tax only arises when an individual transfers gold bars that meet the standards set by the State Bank of Vietnam.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Excluding gold jewelry and gold rings: Transactions involving the purchase and sale of gold jewelry, plain gold rings, gold handicrafts, or processed gold for personal consumption are not subject to personal income tax.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Regardless of profit or loss: Tax is calculated directly on the selling price, not based on the difference between the purchase and sale prices. Therefore, even if gold bars are sold at a price lower than the cost price, individuals still incur tax liability if the transaction is subject to tax.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">This regulation reflects a management approach based on cash flow and transaction value, rather than net income like other types of investment income.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Cach_xac_dinh_so_thue_phai_nop_khi_ban_vang_mieng\"><\/span><b>How to determine the amount of tax payable when selling gold bars.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Unlike income from real estate or securities transfers, the tax on gold bars is set at a fixed rate on revenue, simplifying declaration and management.<\/span><\/p>\n<p><b>Tax calculation formula:<\/b><\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<tbody>\n<tr>\n<td>\n<p style=\"text-align: center;\"><b>Personal income tax payable = Selling price of gold bars x 0.1%<\/b><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"font-weight: 400;\">To help visualize the personal income tax liability when transferring gold bars, the table below illustrates the tax payable corresponding to some common transaction values at a tax rate of 0.1% on the selling price.<\/span><\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><b>Board:<\/b><span style=\"font-weight: 400;\"> This illustration shows the tax payable corresponding to a transaction value with a tax rate of 0.1%.<\/span><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>Selling price<\/b><\/td>\n<td style=\"text-align: center;\"><b>Tax rate<\/b><\/td>\n<td style=\"text-align: center;\"><b>Amount of tax payable<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">200,000,000 VND<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">0.1%\u00a0<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">200,000 VND<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">400,000,000 VND<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">0.1%<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">400,000 VND<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">600,000,000 VND<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">0.1%<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">600,000 VND<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">800,000,000 VND<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">0.1%<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">800,000 VND<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"font-weight: 400;\">As can be seen from the table above, with a tax rate of 0.1% calculated directly on the selling price, the personal income tax on gold bars is not significant, but people still need to be aware of their obligation to declare and pay taxes correctly to avoid legal risks when conducting transactions of large value.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Nguong_giao_dich_chiu_thue_va_thoi_diem_thuc_hien\"><\/span><b>Taxable transaction threshold and execution time<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">One new feature that brings transparency to the market is that the government is empowered to set the threshold for taxable transactions, aiming to tightly manage gold trading activities and help curb speculation in gold. Specifically:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Transactions below the prescribed threshold: If the total value of gold bar sales is lower than the threshold set by the Government, individuals are not required to pay personal income tax.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Tax collection commencement date: Although the Law takes effect from July 1, 2026, actual tax collection will only be implemented after the Government&#039;s guiding Decree comes into effect.<\/span><\/li>\n<\/ul>\n<p><b>Note:<\/b><span style=\"font-weight: 400;\"> The state is not permitted to collect or reclaim funds before this date.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Muc_tieu_quan_ly_va_dieu_tiet_thi_truong_vang\"><\/span><b>Objectives of managing and regulating the gold market.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">According to the direction of the Government and the State Bank, the taxation of gold bars is not simply aimed at increasing budget revenue, but focuses on long-term goals:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Transparency in the trading of gold bars.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Restrict large-scale speculation and hoarding of gold.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Regulating capital flows in the economy and reducing pressure from the &quot;gold hoarding&quot; phenomenon.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Increase the State&#039;s regulatory role in the gold market.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">The law also allows the Government to adjust the 0.1% tax rate in stages, in accordance with the macroeconomic situation and national monetary policy.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Khuyen_nghi_nguoi_dan_khi_giao_dich_vang_mieng\"><\/span><b>Recommendations for the public when trading gold bars.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">To avoid legal risks and tax evasion errors, individuals should:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Conduct the buying and selling of gold bars at credit institutions or businesses licensed by the State Bank of Vietnam;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Keep complete records of transactions;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Keep track of decrees and circulars providing detailed guidance on tax declaration, deduction, and payment.<\/span><\/li>\n<\/ul>\n<div class=\"su-button-center\"><a href=\"https:\/\/ketoan.man.net.vn\/en\/lien-he\/\" class=\"su-button su-button-style-flat\" style=\"color:#FFFFFF;background-color:#d9534f;border-color:#ae4340;border-radius:5px\" target=\"_self\"><span style=\"color:#FFFFFF;padding:0px 22px;font-size:17px;line-height:34px;border-color:#e58784;border-radius:5px;text-shadow:none\">  Contact Us for Consultation <\/span><\/a><\/div>\n<p>&nbsp;<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Thong_tin_lien_he_MAN_%E2%80%93_Master_Accountant_Network\"><\/span><b>Contact information MAN \u2013 Master Accountant Network<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Address: No. 19A, Street 43, Tan Thuan Ward, Ho Chi Minh City<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Mobile\/Zalo: 0903 963 163 \u2013 0903 428 622<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Email: man@man.net.vn<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Content production by: Mr. <\/span><a href=\"https:\/\/man.net.vn\/le-hoang-tuyen\/\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">Le Hoang Tuyen<\/span><\/a><span style=\"font-weight: 400;\"> \u2013 Founder &amp; CEO MAN \u2013 Master Accountant Network, Vietnamese CPA Auditor with over 30 years of experience in Accounting, Auditing and Financial Consulting.<\/span><\/p>\n<blockquote><p><span style=\"font-weight: 400; color: #ff0000;\">Source:<\/span><\/p><\/blockquote>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\">\n<blockquote><p><span style=\"font-weight: 400; color: #ff0000;\">Personal Income Tax Law 2025<\/span><\/p><\/blockquote>\n<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\">\n<blockquote><p><span style=\"font-weight: 400; color: #ff0000;\">Policy on managing the gold market<\/span><\/p><\/blockquote>\n<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\">\n<blockquote><p><span style=\"font-weight: 400; color: #ff0000;\">Article by LuatVietnam\u00a0<\/span><\/p><\/blockquote>\n<\/li>\n<\/ul>\n<p>&nbsp;<\/p>","protected":false},"excerpt":{"rendered":"<p>Lu\u1eadt Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n (TNCN) s\u1eeda \u0111\u1ed5i n\u0103m 2025 \u0111\u00e3 ch\u00ednh th\u1ee9c m\u1edf r\u1ed9ng ph\u1ea1m vi thu nh\u1eadp ch\u1ecbu thu\u1ebf, trong \u0111\u00f3 l\u1ea7n \u0111\u1ea7u ti\u00ean b\u1ed5 sung thu nh\u1eadp ph\u00e1t sinh t\u1eeb vi\u1ec7c chuy\u1ec3n nh\u01b0\u1ee3ng v\u00e0ng mi\u1ebfng. \u0110\u00e2y \u0111\u01b0\u1ee3c xem l\u00e0 b\u01b0\u1edbc \u0111i\u1ec1u ch\u1ec9nh quan tr\u1ecdng trong ch\u00ednh s\u00e1ch qu\u1ea3n l\u00fd th\u1ecb tr\u01b0\u1eddng [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":7372,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-7371","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-blog"],"acf":[],"_links":{"self":[{"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/7371","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/users\/4"}],"replies":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/comments?post=7371"}],"version-history":[{"count":4,"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/7371\/revisions"}],"predecessor-version":[{"id":7421,"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/7371\/revisions\/7421"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/media\/7372"}],"wp:attachment":[{"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/media?parent=7371"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/categories?post=7371"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/tags?post=7371"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}