Under the circular, individual investors, regardless of residency status, who transfer crypto assets through service providers must pay personal income tax at a rate of 0.1 per cent of the value of each transaction.

ndividual investors trading crypto assets in Vietnam will face a 0.1 per cent personal income tax on each transfer under new regulations issued by the Ministry of Finance, marking a significant step in formalising the fast-growing digital asset market.

The policy is stipulated in Circular 32/2026/TT-BTC, which provides detailed guidance on taxation for transactions, transfers and business activities related to crypto assets.

The timing for determining revenue and taxable income from crypto asset transfers will follow existing…