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NameRates of Value Added Tax to be levied
DescriptionIndividuals, legal entities and organizations that operate businesses under the Value Added Tax system or representatives of the Tax Authority shall levy Value Added Tax in accordance with the following:
(i) Ten percent (10%) rate is applied to goods and services that are imported, produced and consumed in Lao PDR that are subject to Value Added Tax including the export of non-finished products from natural resources;
(ii) Zero per cent (0%) rate is applied to raw materials, chemical substances, equipment, machinery for production [means] that are produced domestically and imported from foreign countries that could not be produced domestically or domestic production could not meet demand that is needed in the production and
investment that are registered as fixed assets.
Goods, natural resources that are finished goods that are exported to foreign
Validity From23-07-2014
Validity To31-12-9999
ReferenceArticle 16
Measure TypeOther measures
Agency NameMinistry of Finance
Legal DocumentLaw on Value-Added Tax (Revised Version) No. 52/NA, dated 23 July 2014
This measure applies to Service