• Domestic / Foreign Individual Investor
    • Before January 1st 2009, no tax rate applied at this moment.
    • Since January 1st 2009, tax rate of 5% imposes on dividend income according to Circular no. 84/2008/TT-BTC
  • Domestic / Foreign Institutional Investor

According to Circular no. 72100/20064/TT-BTC , tax rate of 20% imposes on dividend income. This regulation shall be changed as new document is issued. We will update timely .

 

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