Guide for buyers living in Vietnam
Buying property abroad from Vietnam
Rules last checked 30 October 2026 · 3 official sources · Education, not financial, tax, legal or immigration advice.
What a buyer living in Vietnam meets before and after buying a home abroad: sending the money out, tax at home on the rent and the sale, and the forms to file.
The three things to know
- Sending money abroad
Vietnam lets a resident citizen buy and send foreign currency abroad through licensed credit institutions only for listed purposes such as study, medical treatment, support of relatives and settling abroad, and the lists read do not name buying a home abroad.
- Tax at home
Vietnam taxes a resident on income in and outside the country under Law 109/2025/QH15 from 1 July 2026, with 2 percent of the transfer price on a real estate sale and 5 percent of revenue above VND 500 million a year on real estate letting.
Sending money abroad
An approval
- Rule
Under Article 7 of Decree 70/2014, a resident Vietnamese citizen may buy, transfer or carry foreign currency abroad through licensed credit institutions for study, medical treatment, business trips, tourism and visits, fees owed abroad, support for relatives, inheritance, settling abroad and other legitimate one way needs.
A report
- Rule
The credit institution reviews the documents and confirms the source of funds or the purchase, based on the actual and reasonable need of each transfer.
For buying a home abroad
- Rule
None of the official pages read names the purchase of property abroad as a permitted or a barred purpose of a transfer.
Tax at home
A person is a tax resident with 183 days or more in Vietnam in a calendar year or in 12 consecutive months from the first day of presence, or with a regular place of residence in Vietnam, meaning a registered permanent residence or a rented home under a fixed term lease.
Rent from a home abroad
- Rule
Under Law 109/2025/QH15, in force from 1 July 2026, a resident is taxed on income earned in and outside Vietnam, and an individual who lets real estate pays 5 percent on annual revenue above VND 500 million.
Gain on selling a home abroad
- Rule
Under Law 109/2025/QH15 a resident's income from transferring real estate, including land use rights, housing and lease rights, is taxed at 2 percent of the transfer price, and a resident is taxed on income in and outside Vietnam.
Where to look
Choose a country to see what its rules say for a buyer with a Vietnam passport living in Vietnam.
Check a country for a passport
Australia
Depends on the propertyPassport: Vietnam. Buyer lives outside Australia. Reading for a home.
Different property types carry different readings. The country guide lists each one.
Australia requires a foreign person to obtain foreign investment approval before buying residential land, and from 1 April 2025 to 30 June 2029 buying an established dwelling is generally banned, while vacant land and new dwellings stay open with approval. Australian citizens, permanent residents and eligible New Zealand citizens are not caught.
Rules last checked 29 October 2026
What is changing
- Law 109/2025/QH15 on personal income tax took effect on 1 July 2026, and its rules on business and wage income for residents apply from the 2026 tax period.
Questions people ask
What if a Vietnamese resident wants to send money abroad to buy a home?
A resident citizen can send foreign currency abroad through a licensed credit institution for the purposes listed in Article 7 of Decree 70/2014, including other legitimate one way needs. The pages read do not say whether a home purchase counts, and the bank reviews the documents for each transfer.
How does Vietnam tax a resident on income from abroad?
Under Law 109/2025/QH15, in force from 1 July 2026, a resident is taxed on income earned in and outside Vietnam.
What rate applies to selling real estate?
The law sets 2 percent of the transfer price for a resident, covering land use rights, housing and lease rights. How it applies to property abroad was not confirmed.
How does the law tax rent from real estate?
An individual who lets real estate pays 5 percent on annual revenue above VND 500 million, apart from lodging businesses.
What makes someone a tax resident if time is spent abroad?
Presence of 183 days or more in a calendar year or in 12 consecutive months, or a regular place of residence in Vietnam, makes a person a resident.
What if tax is also paid in the country where the home is?
This guide does not state a verified answer on relief for foreign tax paid, because the law text read does not set it out.
What is still open
These points could not be confirmed from an official source yet, so they are not stated as rules.
- Whether a resident individual can lawfully transfer money abroad to buy a home could not be confirmed, because the official pages read do not name that purpose.
- The guidance that applies the 2 percent and 5 percent rates of Law 109/2025/QH15 to property located abroad could not be confirmed from an implementing decree.
- Relief for tax paid abroad on property income could not be confirmed from an official source.
- Any declaration duty for assets held abroad could not be confirmed from an official source.
- The State Bank of Vietnam page read carries no publication date, so the current status of the transfer purposes list is not confirmed.
Sources
Official pages these figures come from (3)
See what this does to your own numbers
Add a property abroad next to everything else you own, and see the income and net worth that follow after tax, year by year.
Free to start. No card. Rules checked 30 October 2026.
This is education, not financial, tax, legal or immigration advice. Rules change and depend on the buyer's own facts. Advice from a licensed professional in the country concerned is what settles a particular purchase.