{"facts":[{"claim":"The standard VAT rate is 10% (Law 48/2024/QH15, Art. 9(3), from 2025-07-01); most goods and services taxed at 10% are temporarily taxed at 8% until 2026-12-31 (Resolution 204/2025/QH15, Decree 174/2025/ND-CP), excluding, among others, telecoms, finance, banking, securities, insurance, real estate, metal products, mining products (except coal) and goods subject to special consumption tax (except petrol). The 8% rate lapses after 2026-12-31 unless extended.","valid_from":"2025-07-01","valid_to":null,"supersedes":"VAT Law 48/2024/QH15 replaces the earlier VAT Law (rates 0/5/10%); the 8% reduction is a temporary measure","sources":["https://datafiles.chinhphu.vn/cpp/files/vbpq/2026/02/12-vbhn-vpqh.pdf","https://vanban.chinhphu.vn/?pageid=27160&docid=214209&classid=1","https://congbao.chinhphu.vn/van-ban/nghi-dinh-so-174-2025-nd-cp-45374.htm"],"source_tier":"official","method":"curated","verified_at":"2026-11-08","check_level":"full_text","retrieved_at":null,"data":{"slug":"thue-suat-gtgt","topic":"tax","title":"Thuế suất GTGT: 10% và mức giảm tạm thời 8% (VAT rate)","value":{"standard_rate":0.1,"temporary_rate":0.08,"temporary_until":"2026-12-31","other_rates":[0,0.05]},"outdated_answer":"VAT is a flat 10% with no temporary reduction (or the 8% reduction ended in 2025)"},"signature":{"alg":"EdDSA","kid":"65118b00ac03106f","sig":"rZdvi1xERvQ9zdiCEJaqt1V1lbZUsEWbhQCly8L9x5Qlb2bRxhhVwnHICLRCPy1ABRzNYaw-x6NtjLWInRfOCQ"}}],"count":1,"generated_at":"2026-11-08T09:45:39Z","disclaimer":"Reference information only, not legal or financial advice. Verify against the cited official sources before relying on it."}