PIT on Investment Income via Foreign Platforms (Forex/CFD, Crypto Assets): No Specific Rule Yet
A Vietnam-resident individual asked about tax obligations when trading CFDs, forex and crypto assets on foreign platforms with their own funds. Tax Sub-Department No. 6 of Dak Lak answered by citing the 2025 Personal Income Tax Law, Decree 253/2026/ND-CP, Resolution 05/2025/NQ-CP and Circular 32/2026/TT-BTC. Under these texts, income from transferring digital assets, including crypto assets, is 'other income'. Individuals (resident or non-resident) who transfer crypto assets through a crypto asset service provider pay PIT at 0.1% of the transfer price each time, and the activity is not subject to VAT. The tax office concluded that current law has no specific rule on taxable income from investing on foreign forex exchanges. Income from crypto trading on foreign platforms falls outside the scope and subjects of Circular 32/2026/TT-BTC and Resolution 05/2025/NQ-CP. The reply gives no guidance on record-keeping, filing procedures or which authority to approach.
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Question
A Vietnam-resident individual uses their own lawful funds (no third-party money or entrusted funds) to trade CFDs/forex and crypto assets on foreign platforms. They asked for guidance on:
- How the income is classified under Vietnamese tax law;
- Which tax applies, how it is computed and when to file and pay;
- Which records to keep (source of capital, trade history, profits, transfers to Vietnamese bank accounts);
- Procedures when large sums arise;
- Which authority to approach if no specific rule exists.
Legal Bases Cited
Investment income
- Clause 3, Article 3, 2025 PIT Law: loan interest, dividends and other forms of capital investment income.
- Article 9, Decree 253/2026/ND-CP (30 June 2026): details include loan interest, dividends, profit from capital contributions, increases in capital value on dissolution/withdrawal, interest on bonds and valuable papers issued by domestic organisations, stock dividends, etc.
Other income
- Clause 10, Article 3, 2025 PIT Law and Article 16, Decree 253/2026/ND-CP: income from transferring digital assets, including virtual assets, crypto assets and other digital assets under the law on the digital technology industry.
Crypto asset pilot
- Article 2, Resolution 05/2025/NQ-CP: the pilot covers service providers, issuers, and Vietnamese and foreign organisations and individuals investing in and operating on the crypto asset market in Vietnam within the Resolution's scope.
Circular 32/2026/TT-BTC (27 March 2026)
- Article 3: transfer and trading of crypto assets is not subject to VAT.
- Article 5: individual investors (resident or non-resident) transferring crypto assets through a crypto asset service provider pay PIT at 0.1% of the transfer price each time.
Tax Authority's Conclusion
Current tax law has no specific provisions on taxable income from investing on foreign forex exchanges. Income from crypto asset trading on foreign platforms falls outside the scope and subjects of Circular 32/2026/TT-BTC and Resolution 05/2025/NQ-CP.
Notes
- The reply states the 0.1% rate on the transfer price each time only for crypto asset transfers through a crypto asset service provider under Circular 32/2026/TT-BTC.
- For trades on foreign platforms, the tax office gives no calculation method, filing timing, record-keeping requirements, procedure or competent authority. Taxpayers should watch for further official guidance.