PW · OceaniaVN · Asia

Palau vs Vietnam: tax rates compared

Vietnam's income tax rate is 23pp higher than Palau's (35% vs 12%). The 200-country average is 28%: Palau sits below it, Vietnam sits above it.

Verified data covers five of the six tracked tax types for both countries; every rate below is cited to its source and dated.

At a glance

0102030405060Income12%35%VAT10%Capital Gains0%0.1%Crypto0%0.1%Wealth Tax0%
five shared taxes, side by side
Tax PW VNDifference
Income Tax12%35%VN +23 pplargest gap
VAT10%10%match
Capital Gains Tax0%0.1%VN +0.1 pp
Crypto Tax0%0.1%VN +0.1 pp
Wealth Tax0%0%match

Income Tax

Income Tax, side by side
CountryRateSource
Palau12%Source: Government of Palau — Bureau of Revenue and Taxation, Wages and Salary Tax · as of 2026-07-20
Vietnam35%Source: PWC Worldwide Tax Summaries — Vietnam (Individual, Taxes on personal income) · as of 2026-03-09
Difference−23 ppVietnam higher

VAT

VAT, side by side
CountryRateSource
Palau10%Source: Palau Bureau of Revenue & Taxation — Palau Goods and Services Tax (PGST) · as of 2023-01-01
Vietnam10%Source: PWC Worldwide Tax Summaries — Vietnam (Corporate, Other taxes) · as of 2026-03-09
Difference0 ppdisplayed rates match

Palau's VAT rate is identical to Vietnam's — both sit at 10%. The 181-country average is 15%: both sit below it. Palau's figure is dated 2023-01-01 and Vietnam's 2026-03-09, so the two rates come from different data vintages.

Capital Gains Tax

Capital Gains Tax, side by side
CountryRateSource
Palau0%Source: Government of Palau — Ministry of Finance, Bureau of Revenue and Taxation · as of 2026-07-19
Vietnam0.1%Source: PWC Worldwide Tax Summaries — Vietnam (Individual, Taxes on personal income) · as of 2026-03-09
Difference−0.1 ppVietnam higher

Vietnam's capital gains tax rate is 0.1pp higher than Palau's (0.1% vs 0%). The 175-country average is 10.3%: both sit below it.

Crypto Tax

Crypto Tax, side by side
CountryRateSource
Palau0%Source: Government of Palau — Ministry of Finance, Bureau of Revenue and Taxation · as of 2026-07-19
Vietnam0.1%Source: EY Worldwide Personal Tax and Immigration Guide 2025-26 — Vietnam · as of 2025-10-01
Difference−0.1 ppVietnam higher

Vietnam's crypto tax rate is 0.1pp higher than Palau's (0.1% vs 0%). The 88-country average is 13%: both sit below it. Palau's figure is dated 2026-07-19 and Vietnam's 2025-10-01, so the two rates come from different data vintages.

Wealth Tax

Wealth Tax, side by side
CountryRateSource
Palau0%Source: Palau National Code, Title 40 (Revenue and Taxation) — official text · as of 2026-07-18
Vietnam0%Source: PWC Worldwide Tax Summaries — Vietnam (Individual, Other taxes) · as of 2026-03-09
Difference0 ppdisplayed rates match

Palau's wealth tax rate is identical to Vietnam's — both sit at 0%. The 193-country average is 0.1%: both sit below it.

Not covered for both countries yet: Corporate Tax.