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.
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
| Name | In | Type | Required | Default | |
|---|---|---|---|---|---|
type | query|body | string | yes | prize, inheritance, gift, securities, capital_transfer, real_estate, royalty, franchise, capital_investment, casual, vn_domain, carbon_credit, license_plate, digital_asset, gold. | |
amount | query|body | number | yes | Prize value, asset value, transfer price or income per occasion / contract (VND). | |
date | query|body | string | no | Date the income is received (default today); before 2026-07-01 uses the old law. | |
cost | query|body | number | no | capital_transfer: purchase price + reasonable costs. | |
resident | query|body | boolean | no | true | false for non-resident individuals. |
relationship | query|body | string | no | spouse, parent, child, adoptive_parent, adopted_child, parent_in_law, child_in_law, grandparent, grandchild, sibling, other (real-estate exemption). | |
asset | query|body | string | no | inheritance / gift: real_estate, securities, capital, registered_asset. | |
sole_home | query|body | boolean | no | real_estate: the only home in Vietnam (exempt). | |
investment_kind | query|body | string | no | capital_investment: bank_deposit, government_bond, life_insurance (exempt), dividend, loan_interest. | |
open_fund | query|body | boolean | no | securities: 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"const res = await fetch('https://apibox.io.vn/v1/vn-pit-other?type=prize&amount=50000000&date=2026-11-11', {
method: 'GET',
headers: {
Authorization: 'Bearer YOUR_API_KEY',
},
});
const data = await res.json();
console.log(data);import requests
res = requests.get(
"https://apibox.io.vn/v1/vn-pit-other?type=prize&amount=50000000&date=2026-11-11",
headers={"Authorization": "Bearer YOUR_API_KEY"},
timeout=30,
)
print(res.json())<?php
$ch = curl_init('https://apibox.io.vn/v1/vn-pit-other?type=prize&amount=50000000&date=2026-11-11');
curl_setopt_array($ch, [
CURLOPT_RETURNTRANSFER => true,
CURLOPT_HTTPHEADER => ['Authorization: Bearer YOUR_API_KEY'],
]);
$response = curl_exec($ch);
print_r(json_decode($response, true));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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