Profit Repatriation from Vietnam (2026): How Foreign Investors Send Profits Abroad

Being able to move profits out of Vietnam legally is a top concern for any foreign investor. Vietnam does allow profit repatriation, and currently does not impose a withholding tax on remitting profit abroad — but only after strict conditions are met. This guide explains how foreign-invested enterprises (FIEs) send profits overseas in 2026.

Key conditions before you can remit

• Profits must be legally derived from your investment in Vietnam.
• The company must have fulfilled all tax obligations to the State (especially corporate income tax) for the relevant fiscal year, supported by audited financial statements.
• You cannot repatriate if the enterprise still has accumulated losses after loss carry-forward — even if it was profitable in the current year.
• The company must notify the local tax office of the intended transfer at least 7 working days in advance.

The role of the DICA

An FIE must open a Direct Investment Capital Account (DICA) at a licensed bank in Vietnam. Capital contributions, offshore loan disbursements and profit transfers abroad must all pass through this DICA. Remitting profit outside this channel is a common compliance failure.

When can profit be remitted?

Foreign investors can typically remit profit annually after the fiscal year-end once tax finalisation is complete, or when the investment activity in Vietnam ends. The remittance uses the after-tax profit shown in the audited financial statements.

FAQ

Is there a tax on sending profit abroad?

Vietnam currently does not levy a separate withholding tax on profit remittance abroad — but this applies only after corporate income tax and other obligations are fulfilled.

Can I remit profit if my company had losses?

No — if there are accumulated losses after carry-forward, profit cannot be repatriated even if the current year was profitable.

How must the money be transferred?

Through the enterprise's Direct Investment Capital Account (DICA) at a licensed Vietnamese bank, with prior notice to the tax authority.

How LTV Law helps

LTV Law advises FIEs on tax finalisation, DICA compliance and the profit-remittance process, coordinating with your accountants and bank. See foreign investment services or contact our team.

This article is for general information only and does not constitute legal advice.