Vietnam PIT on other income API

Personal income tax on Vietnamese non-salary income: prizes, inheritances, gifts, securities, capital and property sales, royalties, dividends, casual pay.

GETPOSThttps://apibox.io.vn/v1/vn-pit-other

Send the income type and the amount and the API returns the tax, the taxable part, the rate and the article it comes from. Types: prize (lottery, promotions, betting, contests), inheritance and gift (securities, capital, real estate, registered assets), securities (0.1% of the price), capital_transfer (20% of the gain, or 2% of the price when the cost is unknown), real_estate (2%), royalty and franchise (5% above the threshold), capital_investment (5% on dividends, loan interest), casual (10% withholding), and the new items taxed from 1/7/2026: vn_domain, carbon_credit, license_plate (5% above 20 million) and digital_asset (0.1%). Gold bars are listed in the law but no tax is collected until the Government sets the threshold.

The date picks the rules: Luật Thuế TNCN 109/2025/QH15 and Nghị định 253/2026/NĐ-CP from 1 July 2026 (thresholds 20 million, casual withholding from 5 million per payment), the 2007 law as amended before that (10 million, 2 million). Exemptions are applied when you send them: real estate between family members (relationship), the only home (sole_home), bank-deposit interest (investment_kind=bank_deposit), open-ended fund certificates held 2 years or more. Non-residents use resident=false.

Business income of households is /v1/vn-household-tax; salaries are /v1/vn-salary and /v1/vn-pit-annual. Every answer has rules with the article, legal and a disclaimer.

Parameters

NameInTypeRequiredDefault
typequery|bodystringyesprize, inheritance, gift, securities, capital_transfer, real_estate, royalty, franchise, capital_investment, casual, vn_domain, carbon_credit, license_plate, digital_asset, gold.
amountquery|bodynumberyesPrize value, asset value, transfer price or income per occasion / contract (VND).
datequery|bodystringnoDate the income is received (default today); before 2026-07-01 uses the old law.
costquery|bodynumbernocapital_transfer: purchase price + reasonable costs.
residentquery|bodybooleannotruefalse for non-resident individuals.
relationshipquery|bodystringnospouse, parent, child, adoptive_parent, adopted_child, parent_in_law, child_in_law, grandparent, grandchild, sibling, other (real-estate exemption).
assetquery|bodystringnoinheritance / gift: real_estate, securities, capital, registered_asset.
sole_homequery|bodybooleannoreal_estate: the only home in Vietnam (exempt).
investment_kindquery|bodystringnocapital_investment: bank_deposit, government_bond, life_insurance (exempt), dividend, loan_interest.
open_fundquery|bodybooleannosecurities: open-ended fund certificates (exempt when held_years ≥ 2, from 1/7/2026).

Example

curl "https://apibox.io.vn/v1/vn-pit-other?type=prize&amount=50000000&date=2026-11-11" \
  -H "Authorization: Bearer YOUR_API_KEY"

Response

{
  "type": "prize",
  "type_vi": "Trúng thưởng (xổ số, khuyến mại, đặt cược, trò chơi, cuộc thi có thưởng)",
  "type_en": "Winnings (lottery, promotions, betting, games, contests)",
  "date": "2026-11-11",
  "regime": "Luật 109/2025/QH15 (from 2026-07-01)",
  "resident": true,
  "amount": 50000000,
  "status": "taxable",
  "taxable_income": 30000000,
  "rate_percent": 10,
  "tax": 3000000,
  "net": 47000000,
  "steps": [
    {
      "step": "amount received (per prize / contract / occasion)",
      "value": 50000000
    },
    {
      "step": "threshold",
      "value": 20000000
    },
    {
      "step": "taxable income = amount − threshold",
      "value": 30000000
    }
  ],
  "rules": [
    {
      "article": "Luật 109/2025/QH15 Điều 15",
      "rule_vi": "10% × phần giá trị giải thưởng vượt trên 20 triệu đồng theo từng lần trúng thưởng"
    }
  ],
  "related": {
    "business_income": "/v1/vn-household-tax",
    "salary": "/v1/vn-salary",
    "annual_finalisation": "/v1/vn-pit-annual"
  },
  "legal": [
    "Luật Thuế thu nhập cá nhân 109/2025/QH15 (hiệu lực 01/7/2026)",
    "Nghị định 253/2026/NĐ-CP (hiệu lực 01/7/2026)"
  ],
  "reviewed": "2026-11-11",
  "disclaimer": "Reference calculation, not legal advice; check the official text."
}

Use cases

  • Withhold tax on prizes in promotion and game apps
  • Estimate tax on a share, capital or property sale
  • Pay royalties and casual fees with the right withholding
  • Explain the 1/7/2026 PIT changes to customers

FAQ

What changed on 1 July 2026?

Luật 109/2025/QH15 raised the thresholds for prizes, royalties, franchising, inheritances and gifts from 10 to 20 million per occasion, added a 2% fallback for capital transfers without a known cost, and taxed .vn domains, carbon credits, auctioned plates and digital assets.

Is gold taxed?

The law lists gold-bar transfers at 0.1%, but the threshold and start date are left to the Government; no tax is collected yet, so the API returns status pending_decree with an indicative amount.

Is an inheritance from my parents taxed?

Real estate between spouses, parents and children, grandparents and grandchildren, siblings and in-laws is exempt. Other inherited assets (securities, capital, cars) are taxed at 10% above 20 million.

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