VAT Rate on Hotel Rooms in Vietnam in 2026
Short answer: hotel accommodation in Vietnam is taxed at 8% VAT from 1 July 2025 to 31 December 2026, under Resolution 204/2025/QH15. The standard rate under the VAT Law is 10%, and it applies again from 1 January 2027 unless the reduction is extended.
Part of our guide to Vietnam VAT invoices for hotel stays.
The rate, period by period
| Period | VAT on hotel rooms | Basis |
|---|---|---|
| 1 July 2025 to 31 December 2026 | 8% | Resolution 204/2025/QH15, Decree 174/2025/ND-CP |
| Standard rate | 10% | VAT Law 48/2024/QH15 |
| From 1 January 2027 | 10%, unless a new resolution extends the reduction | To be confirmed late 2026 |
What the reduction does not cover
Accommodation is not on the exclusion list, so room charges qualify for 8%. The reduction does not apply to goods and services subject to special consumption tax, among other excluded groups. In a hotel, services such as karaoke, casino, or golf are taxed differently from the room, so they should appear on separate invoice lines.
Reading the invoice
- Each line shows the price before VAT, the VAT rate, and the VAT amount.
- Room nights at 8%; other services at their own rate.
- The total includes VAT. Quotes from Bedtara state whether VAT is included.
Questions
Is hotel VAT in Vietnam 8% or 10%?
8% from 1 July 2025 to 31 December 2026 under Resolution 204/2025/QH15. The standard rate is 10%.
Will the 8% rate continue in 2027?
Only if a new resolution extends it. Without an extension, the 10% rate applies from 1 January 2027.
Do foreign companies pay 0% VAT on hotel rooms?
No. A hotel stay is used in Vietnam, so it is not an exported service. The normal rate applies even when the buyer is a foreign company.
What is a red invoice Company details for the invoice Foreign companies Corporate hotel booking
Last reviewed 9 October 2026. General information, not tax advice.
Quotes with VAT stated clearly
Send the city, dates, and rooms. The quote shows the rate and whether VAT is included.