HK · AsiaVN · Asia
Hong Kong vs Vietnam: tax rates compared
Vietnam's income tax rate is 18pp higher than Hong Kong's (35% vs 17%). The 200-country average is 28%: Hong Kong sits below it, Vietnam sits above it. Hong Kong's figure is dated 2025-12-31 and Vietnam's 2026-03-09, so the two rates come from different data vintages.
Verified data covers six of the six tracked tax types for both countries; every rate below is cited to its source and dated.
At a glance
| Tax | HK | VN | Difference |
|---|---|---|---|
| Income Tax | 17% | 35% | VN +18 pplargest gap |
| Corporate Tax | 16.5% | 20% | VN +3.5 pp |
| VAT | 0% | 10% | VN +10 pp |
| Capital Gains Tax | 0% | 0.1% | VN +0.1 pp |
| Crypto Tax | 0% | 0.1% | VN +0.1 pp |
| Wealth Tax | 0% | 0% | match |
Income Tax
| Country | Rate | Source |
|---|---|---|
| Hong Kong | 17% | Source: PWC Worldwide Tax Summaries — Hong Kong SAR (Individual, Taxes on personal income) · as of 2025-12-31 |
| Vietnam | 35% | Source: PWC Worldwide Tax Summaries — Vietnam (Individual, Taxes on personal income) · as of 2026-03-09 |
| Difference | −18 pp | Vietnam higher |
Corporate Tax
| Country | Rate | Source |
|---|---|---|
| Hong Kong | 16.5% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| Vietnam | 20% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| Difference | −3.5 pp | Vietnam higher |
Vietnam's corporate tax rate is 3.5pp higher than Hong Kong's (20% vs 16.5%). The 201-country average is 22.6%: both sit below it.
VAT
| Country | Rate | Source |
|---|---|---|
| Hong Kong | 0% | Source: PWC Worldwide Tax Summaries — Hong Kong SAR (Corporate, Other taxes) · as of 2025-12-31 |
| Vietnam | 10% | Source: PWC Worldwide Tax Summaries — Vietnam (Corporate, Other taxes) · as of 2026-03-09 |
| Difference | −10 pp | Vietnam higher |
Vietnam's VAT rate is 10pp higher than Hong Kong's (10% vs 0%). The 181-country average is 15%: both sit below it. Hong Kong's figure is dated 2025-12-31 and Vietnam's 2026-03-09, so the two rates come from different data vintages.
Capital Gains Tax
| Country | Rate | Source |
|---|---|---|
| Hong Kong | 0% | Source: PWC Worldwide Tax Summaries — Hong Kong SAR (Individual, Income determination) · as of 2025-12-31 |
| Vietnam | 0.1% | Source: PWC Worldwide Tax Summaries — Vietnam (Individual, Taxes on personal income) · as of 2026-03-09 |
| Difference | −0.1 pp | Vietnam higher |
Vietnam's capital gains tax rate is 0.1pp higher than Hong Kong's (0.1% vs 0%). The 175-country average is 10.3%: both sit below it. Hong Kong's figure is dated 2025-12-31 and Vietnam's 2026-03-09, so the two rates come from different data vintages.
Crypto Tax
| Country | Rate | Source |
|---|---|---|
| Hong Kong | 0% | Source: Hong Kong Inland Revenue Department — Departmental Interpretation and Practice Notes No. 39 (Revised): Digital Economy, Electronic Commerce and Digital Assets · as of 2020-03-01 |
| Vietnam | 0.1% | Source: EY Worldwide Personal Tax and Immigration Guide 2025-26 — Vietnam · as of 2025-10-01 |
| Difference | −0.1 pp | Vietnam higher |
Vietnam's crypto tax rate is 0.1pp higher than Hong Kong's (0.1% vs 0%). The 88-country average is 13%: both sit below it. Hong Kong's figure is dated 2020-03-01 and Vietnam's 2025-10-01, so the two rates come from different data vintages.
Wealth Tax
| Country | Rate | Source |
|---|---|---|
| Hong Kong | 0% | Source: PWC Worldwide Tax Summaries — Hong Kong SAR (Individual, Other taxes) · as of 2025-12-31 |
| Vietnam | 0% | Source: PWC Worldwide Tax Summaries — Vietnam (Individual, Other taxes) · as of 2026-03-09 |
| Difference | 0 pp | displayed rates match |
Hong Kong's wealth tax rate is identical to Vietnam's — both sit at 0%. The 193-country average is 0.1%: both sit below it. Hong Kong's figure is dated 2025-12-31 and Vietnam's 2026-03-09, so the two rates come from different data vintages.