據《河內時報》（The Hanoi Times）報導，越南財政部發布的草案顯示，透過持牌服務供應商平台轉讓加密資產的個人（不論是否為居民），將被課徵每筆交易營業額0.1%的個人所得稅，此一作法與現行證券交易稅製一緻。草案明定，加密資產的轉讓與交易免徵增值稅（VAT）；越南機構投資者的加密資產轉讓收入，則將課徵20%的企業所得稅。此外，設立數位資產交易所的最低註冊資本要求為10兆越南盾（約4.08億美元），外資持股比例上限為49%。

According to a report by The Hanoi Times, a draft issued by Vietnam's Ministry of Finance shows that individuals (residents and non-residents alike) transferring crypto assets via platforms of licensed service providers may be levied a personal income tax of 0.1% on the turnover of each transaction, a practice consistent with the current tax regime for securities trading. The draft stipulates that value-added tax (VAT) is exempted for the transfer and trading of crypto assets, while a 20% corporate income tax will be imposed on the income from crypto asset transfers by Vietnamese institutional investors. In addition, the minimum registered capital requirement for establishing a digital asset exchange is 100 trillion Vietnamese dong (approximately $408 million), with the upper limit of foreign shareholding set at 49%.