LA · Asia · LAK
Laos
Tax rates
Income Tax
25%
Top rate, progressive scale
Source: PWC Worldwide Tax Summaries — Lao PDR (Individual, Taxes on personal income) · as of 2026-02-06Corporate Tax
20%
Statutory rate
Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01VAT
10%
Standard rate
Source: PWC Worldwide Tax Summaries — Lao PDR (Corporate, Other taxes) · as of 2026-02-06Capital Gains Tax
2%
Source: PWC Worldwide Tax Summaries — Lao PDR (Individual, Income determination) · as of 2026-02-06Wealth Tax
0%
Not levied
Source: PWC Worldwide Tax Summaries — Net wealth/worth tax rates (quick chart) · as of 2026-02-06
No verified data yet for: Crypto Tax.
Estimate your income tax
Enter a gross annual salary to estimate 2026 national income tax for Laos using verified brackets — total tax, effective and marginal rate, net income, and the per-band breakdown. National income tax only; social contributions and sub-national taxes are excluded unless the notes say otherwise. The full calculator covers every country with verified rates.
The calculator needs JavaScript — every figure stays readable without it. The full bracket schedule is under Brackets & notes below, and the calculator page lists every country's schedule.
Brackets, notes & in practice
Income Tax
| Threshold | Rate |
|---|---|
| LAK 0 | 0% |
| LAK 30,000,000 | 5% |
| LAK 60,000,000 | 10% |
| LAK 180,000,000 | 15% |
| LAK 300,000,000 | 20% |
| LAK 780,000,000 | 25% |
Laos levies no provincial or local income tax; this is the annual schedule.
Lao and foreign individuals' salaries and remuneration are taxed under a progressive scale from 0% to a top rate of 25%, which applies to annual income above LAK 780,000,000 (monthly income above LAK 65,000,000).
VAT
In practice
- Filing
Companies that register a business and obtain a taxpayer identification number, or receive investment approval, are automatically registered in Laos's VAT system, with an exception for micro-enterprises; separately, non-resident overseas suppliers of digital goods or services via online platforms must register through the online DTax system and file and pay VAT quarterly.
Source: PWC Worldwide Tax Summaries — Lao PDR (Corporate, Other taxes) · as of 2026-02-06- Exemptions
The supply and importation of certain goods and services are exempt from VAT, including unprocessed agricultural products, seeds, fertilisers, agricultural equipment, international transportation services, educational goods and services, certain medical goods and services, and certain bank and financial institution services; exports of goods are zero-rated, except unfinished natural resources, which remain subject to the standard 10% VAT.
Source: PWC Worldwide Tax Summaries — Lao PDR (Corporate, Other taxes) · as of 2026-02-06
Capital Gains Tax
Laos has no separate capital gains tax. Individuals' sales of shares are instead subject to income tax at a flat 2% of the selling price, not the gain.
Wealth Tax
No net wealth/worth tax levied. Laos's (Lao PDR) Individual - Other taxes page on PWC has no dedicated net wealth/worth taxes subsection (covers social security, VAT, gift, property, excise, transfer, stamp and environmental taxes instead); PWC's consolidated cross-country quick chart lists Lao PDR as "NA" (not applicable).