- Vietnamese
- Thuế giá trị gia tăng (GTGT)
- English
- Value added tax
- Abbreviation
- VAT
- Synonyms
- GTGT, thuế giá trị gia tăng
Definition
Tax on value added; for imports it is collected at importation.
Explanation
The import VAT base usually comprises customs value, import duty, excise tax, environmental tax (and trade remedy duties, if any). The 2026 schedule shows 0/5/8/10% and the symbol * (see legal text).
Example
"8/10" means the line may be 8% or 10% depending on reduction conditions.