{"id":4370,"date":"2026-07-01T14:26:27","date_gmt":"2026-07-01T07:26:27","guid":{"rendered":"https:\/\/thue.man.net.vn\/?p=4370"},"modified":"2026-07-01T14:17:08","modified_gmt":"2026-07-01T07:17:08","slug":"ban-vang-mieng-se-phai-nop-thue-tncn","status":"publish","type":"post","link":"https:\/\/thue.man.net.vn\/en\/ban-vang-mieng-se-phai-nop-thue-tncn\/","title":{"rendered":"Selling gold bars will be subject to personal income tax from July 1, 2026."},"content":{"rendered":"

Selling gold bars will incur a tax. <\/span>personal income tax<\/span><\/a> is one of the most significant changes of <\/span>Personal Income Tax Law 2025<\/span><\/a> This regulation, recently passed by the National Assembly, marks a major turning point in the management of the precious metals market, shifting from a free market to a framework of strict tax controls similar to other investment assets.<\/span><\/p>\n

According to experts at MAN \u2013 Master Accountant Network, applying a tax rate of 0.1% on the value of each transaction not only aims to increase government revenue but also serves as an effective regulatory tool to curb speculation and manipulation of gold prices. In the context of an economy moving towards transparency, understanding the tax roadmap and calculation methods is crucial for both individual investors and gold trading organizations.<\/span><\/p>\n

B\u00e1n v\u00e0ng mi\u1ebfng s\u1ebd ph\u1ea3i n\u1ed9p thu\u1ebf TNCN t\u1eeb khi n\u00e0o?<\/b><\/h3>\n

Based on the provisions of Article 29 of the Personal Income Tax Law 2025, the entire law officially comes into effect from this date. <\/span>1\/7\/2026<\/b>. This means that transactions occurring before this time will still be conducted according to current regulations (not subject to personal income tax when selling gold bars at retail).<\/span><\/p>\n

Hi\u1ec7n Ch\u00ednh ph\u1ee7 ch\u01b0a quy \u0111\u1ecbnh chi ti\u1ebft v\u1ec1 vi\u1ec7c thu thu\u1ebf \u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng chuy\u1ec3n nh\u01b0\u1ee3ng v\u00e0ng mi\u1ebfng t\u1ea1i d\u1ef1 th\u1ea3o Ngh\u1ecb \u0111\u1ecbnh m\u00e0 c\u1ea7n c\u00f3 v\u0103n b\u1ea3n quy \u0111\u1ecbnh t\u1ed5ng th\u1ec3 v\u1ec1 ch\u00ednh s\u00e1ch thu\u1ebf v\u00e0 qu\u1ea3n l\u00fd thu\u1ebf \u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng kinh doanh, mua b\u00e1n v\u00e0ng. Do \u0111\u00f3, hi\u1ec7n v\u1eabn ch\u01b0a \u00e1p d\u1ee5ng vi\u1ec7c thu thu\u1ebf chuy\u1ec3n nh\u01b0\u1ee3ng v\u00e0ng mi\u1ebfng t\u1eeb ng\u00e0y 1\/7\/2026.<\/p>\n

However, under Clause 10, Article 3 of the new Law, income from the transfer of gold bars has been officially listed as "Taxable Income". The government is also empowered to specify the tax threshold for gold bars to ensure that it does not put pressure on individuals who hoard small amounts for welfare purposes.<\/span><\/p>\n

\"B\u00e1n
B\u00e1n v\u00e0ng mi\u1ebfng s\u1ebd ph\u1ea3i n\u1ed9p thu\u1ebf TNCN t\u1eeb khi n\u00e0o<\/figcaption><\/figure>\n

Tax rate of 0.1%: Calculation method and specific illustrative examples.<\/b><\/h3>\n

Many people wonder whether this tax is calculated on profit or on the total selling price. According to Clause 2, Article 19 and Article 27 of the Personal Income Tax Law 2025, the sale of gold bars is subject to personal income tax based on the following formula:<\/span><\/p>\n\n\n\n
\n

Personal income tax payable = Transfer price of gold bars x Tax rate 0.1%<\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

Key features of this calculation method:<\/span><\/p>\n