Repatriating Profits from Vietnam 2026: Guide

When may foreign investors repatriate profits earned in Vietnam, how, and what procedures apply? In 2026, several legal instruments on profit repatriation have changed numbers — while outdated, even flatly wrong information still circulates online (such as a “3%/5%/7% remittance tax”). This is an updated 2026 guide: the two repatriation windows, conditions, four procedural steps, tax and foreign-exchange rules — with every citation corrected to the instruments in force as of 14 October 2026.

1. Two windows for repatriating profits

Annually: after the fiscal year ends, investors may repatriate that year profits once all conditions are met;
Upon termination of the investment: when terminating the investment project in Vietnam, investors may repatriate remaining profits (and capital) after settling all obligations.

2. Conditions for repatriation

Investors may repatriate profits only when all of the following are satisfied:

Tax and financial obligations to the State of Vietnam are settled — under the Law on Tax Administration 108/2025/QH15 (effective 1 July 2026, replacing Law 38/2019/QH14);
Audited financial statements are available and corporate income tax finalization is completed — under the Law on Corporate Income Tax 67/2025/QH15 (effective 1 October 2025);
No accumulated losses — only profits after offsetting prior-year losses may be repatriated;
Periodic investment reporting is duly made under Article 72 of the Investment Law 143/2025/QH15 (effective 1 March 2026, replacing Law 61/2020/QH14).

3. Procedure: 7-working-day advance notice to the tax authority

The repatriation procedure is prescribed in Article 5 of Circular 186/2010/TT-BTC — which remains in force as of 14 October 2026 (no replacing instrument has been issued). Four steps:

Step 1 — Prepare the dossier: audited financial statements, CIT finalization return, tax-clearance confirmation, year-by-year profit schedule (for multi-year repatriation);
Step 2 — Notify the tax authority: the investor notifies in writing the directly managing tax authority at least 7 working days before repatriating. For multi-year profits: one notice with a year-by-year schedule;
Step 3 — Transfer via the investment capital account: repatriation is executed through the investment capital account under the foreign-exchange rules in Circular 38/2026/TT-NHNN (effective 18 August 2026, replacing Circular 06/2019/TT-NHNN);
Step 4 — Archive: retain all transfer vouchers and tax notices for future inspection.

4. Tax on repatriated profits

Corporate investors: post-CIT profits are not subject to further tax upon repatriation;
Individual investors: investment income is subject to personal income tax under Law 109/2025/QH15 (effective 1 July 2026) — rates to be verified against the original text per case;
Debunking the “3%/5%/7% tax”: claims of a 3%/5%/7% tax on repatriated profits still circulate online — this regime was abolished long ago and does NOT apply. Any article or advice still citing it is outdated.

5. Correcting commonly seen outdated citations

Law on Tax Administration 38/2019/QH14 → replaced by Law 108/2025/QH15 (effective 1 July 2026);
Investment Law 61/2020/QH14 → replaced by Law 143/2025/QH15 (effective 1 March 2026);
Circular 06/2019/TT-NHNN (foreign exchange) → replaced by Circular 38/2026/TT-NHNN (effective 18 August 2026);
“3%/5%/7% remittance tax” → abolished; not applicable.

6. When repatriation is not allowed

Investors may not repatriate profits where: tax obligations are unsettled; accumulated losses remain unoffset; audited financial statements and CIT finalization are missing; or the 7-working-day tax notice was not made. Violations may attract administrative sanctions on tax and foreign exchange.

Frequently asked questions

How far in advance must the tax authority be notified?
At least 7 working days before repatriation (Article 5, Circular 186/2010/TT-BTC — still in force).

Do multi-year profits require multiple notices?
No. One notice with a year-by-year profit schedule.

Do corporate investors pay extra tax on repatriation?
No, once CIT has been paid.

Does the 3%/5%/7% remittance tax still exist?
No. It was abolished; any citation still using it is outdated.

Sources

Circular 186/2010/TT-BTC (still in force as of 14 October 2026): Article 5 (7-working-day advance notice);
Law on Tax Administration 108/2025/QH15 (effective 1 July 2026, replacing Law 38/2019/QH14);
Law on CIT 67/2025/QH15 (effective 1 October 2025);
Investment Law 143/2025/QH15 (effective 1 March 2026, replacing Law 61/2020/QH14): Article 72 (investment reporting);
Circular 38/2026/TT-NHNN (effective 18 August 2026, replacing Circular 06/2019/TT-NHNN): investment capital account;
Law 109/2025/QH15 (effective 1 July 2026): PIT on investment income (individuals).

Does your company need advice on profit repatriation procedures or a review of its tax obligations? Contact FLAT Law Firm.

This article was prepared by the FLAW AI Legal Council and has been reviewed by the QA Council before submission to the owner for approval. No new 2026 instrument has replaced Circular 186/2010/TT-BTC — this guide is updated on the framework in force as of 14 October 2026; individual PIT rates require verification against the original text per case. General information, not legal advice for any specific case, and not the opinion of a licensed human lawyer.