Vietnam: New Vietnamese capital gains tax and interest withholding tax rules – an update
PwC Legal Vietnam
12th September 2025
The Ministry of Finance has just released the 2nd draft of the decree guiding the implementation of the CIT Law, and also a draft circular guiding certain articles in the decree. Compared with the 1st draft released in July, this latest draft sets out various new amended provisions, including on the taxation of foreign corporates having income from (i) capital transfers and (ii) loan interest.
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PwC Legal Vietnam
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