Asia-Pacific
Currency
LAK
Corporate Tax
20%
Personal Income Tax
24%
VAT / GST
10%
Standard 20% (reduced from 24%); SEZ and promoted sectors reduced.
Top rate 24% above LAK 60m/year; 0-24% scale.
Standard 10% (raised from 7% in 2025).
Dividends
10%
Interest
10%
Royalties
10%
Rates shown are statutory; treaty networks may reduce withholding significantly. Verify against the relevant double-tax agreement.
LSSF ~10.5% (employer ~6% + employee ~5.5%).
Capital Gains Tax
0% exempt shares / income on property
Inheritance / Estate Tax
0%
Capital (Net Worth) Tax
0%
Property Tax
Property tax
Rates are indicative headline figures and may omit holding-period exemptions, regional variation, and surcharges. Verify against current law before relying on them.
1 October – 30 September
Notes
SEZ incentives (0% CIT for promoted zones). Mining and hydropower special regimes.
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