Asia-Pacific · Tax guide
Laos
Laos taxes company profits at 20% and charges VAT at 10%. Taxes are administered by the Tax Department of the Ministry of Finance.
At a glance
- Profit tax
- 20%
- VAT
- 10%
- Withholding on payments abroad
- 10%
Different rates for some sectors
Standard rate
Dividends and similar payments
Profit tax
Companies pay 20%, with different rates for listed companies, mining and tobacco. Quarterly advances are paid and the annual return is filed by the end of March. Small businesses can pay a lump-sum tax.
VAT
VAT is 10%, with returns filed monthly by the 20th through the TaxRIS online system.
Payments abroad
Dividends and similar payments to non-residents carry 10% withholding unless a treaty lowers it.
Key dates
- By the 20th of each monthVAT return
- QuarterlyProfit tax advances
- End of MarchAnnual profit tax return
Figures and sources
3 figures- Profit tax rate20%Under professional review
- VAT rate10%Under professional review
- Withholding on dividends and similar payments to non-residents10%Under professional review
Indicative only. This assessment is a high-level overview of tax obligations in Laos based on the information you provided and rules in force for 2026. It is not tax or legal advice. Consult a qualified tax adviser in Laos (a Lao tax adviser) before making compliance decisions.