Regulatory Alerts2026-03-27 | 32/2026/TT-BTCAdded · Updated
Circular 32/2026/TT-BTC on VAT, Corporate Income Tax, and Personal Income Tax for Crypto Asset Transactions
The Ministry of Finance of Vietnam issued Circular 32/2026/TT-BTC to regulate Value Added Tax, Corporate Income Tax, and Personal Income Tax for crypto asset transactions under the pilot market framework. The circular exempts crypto asset transfers from VAT while imposing a 20% corporate income tax rate on resident organizations and a 0.1% withholding tax on non-resident investors and service providers. These tax rules take effect on March 27, 2026, and remain valid until specific tax policies for the crypto asset market are formally established.
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