Reading a Vietnam Receipt: VAT 8% vs 10%, Service Charge, Tax Refund

Is Vietnam's VAT 8% or 10%?

Both. Vietnam's standard value-added tax rate is 10%, but as an economic stimulus measure, from July 1, 2025 to December 31, 2026, most items in the 10% bracket are taxed at 8% (National Assembly Resolution 204/2025/QH15, Decree 174/2025/NĐ-CP). Whether it will be extended into 2027 and beyond had not been announced as of the verified date.

Some things are excluded from the cut: sectors such as telecommunications, finance, insurance, and real estate, and items subject to special consumption tax. The ones travelers meet most often are these.

• Restaurant meals, hotel stays, cafe drinks, general shopping: 8%
• Beer, wine, spirits: special consumption tax items, so 10%
• Drinks with more than 5 g of sugar per 100 ml: subject to special consumption tax from January 1, 2026, so 10%
• Massage, karaoke: classified as taxable services under the Special Consumption Tax Law in force from January 1, 2026, and not eligible for the cut, so 10%

So a restaurant receipt showing separate rates by item, such as "food 8%, beer 10%," is normal. Government guidance also requires each rate to be listed separately when items with different rates are mixed.

Is it legal for a receipt to add a separate "service charge"?

There is no legally set rate; it is an item the business decides. According to the official explanation from Vietnam Social Security, the service charge (phí phục vụ) is money a business collects from customers under its pricing policy and distributes to staff. However, the Price Law in force since July 2024 requires that the displayed price include taxes and fees and prohibits charging more than the displayed price, so "service charge N%" must be stated in advance on the menu or at the entrance. If an extra charge is not posted, ask before paying, and if you are not satisfied with the explanation you can ask for it to be removed.

A "++" mark on a menu is usually taken to mean tax and service charge are extra, but it is not an officially defined notation. When comparing prices, use the after-tax total (tổng tiền thanh toán đã có thuế) at the bottom of the receipt. A proper VAT invoice always shows the pre-tax amount, the tax rate, the tax amount, and the after-tax total.

Where does the GayoGayo coupon discount appear on the receipt?

The discount applies according to the store's terms (set price, specific menu items, minimum spend), and tax is recalculated on the discounted amount. Show the coupon before paying, then check three things on the receipt: the pre-discount amount, the discount amount, and the tax rate. Stores with fixed set prices, like the two below, are simple to calculate and good for a first try with a coupon.

HALO15% coupon · 92 Pasteur, Sài Gòn, Hồ Chí Minh 700000

Truyền Thuyết ChamPong Quận 115% coupon · 20 Trần Cao Vân, Sài Gòn, Hồ Chí Minh 700000

Can foreigners get a VAT refund at the airport?

Yes. The conditions are as follows (per Appendix IV of Decree 181/2025/NĐ-CP, in force from July 2025, with procedural Circular 84/2026/TT-BTC applying from July 2026).

• Only when departing through an international airport or international seaport. Land border crossings do not qualify.
• Buy from a store registered as a tax-refund retailer and receive a "VAT invoice cum tax refund declaration (hóa đơn GTGT kiêm tờ khai hoàn thuế)." A regular receipt does not qualify.
• Purchases of VND 2,000,000 or more at the same store on the same day, invoice dated within 60 days of departure, and goods unused.
• The refund is 85% of the VAT; 15% is the agent bank's fee. Paid in Vietnamese dong cash or to an international card.
• At least 30 minutes before departure, present the invoices and goods at the customs counter for verification; after immigration, present them with your boarding pass at the agent bank's counter in the duty-free area to receive the refund.

Tân Sơn Nhất Airport has been a refund airport since the scheme began, but in 2026 a Ministry of Finance-affiliated outlet reported that agent banks had suspended operations at some airports, leaving payout counters empty. If you expect a large refund, confirm before buying that the store issues refund invoices and that the counter at your departure airport is operating. Spending on services such as restaurants and massage is not refundable.

Discount stores in Ho Chi Minh City are at See all deals in Ho Chi Minh City ›, and the steps for using a coupon are at Massage and Nails near Bến Thành Market: Prices, Tipping, and Coupons.

Verified date and sources

Verified on: 2026-10-10. Tax rates and refund conditions may change with legislative amendments.

• Vietnam Government Portal (baochinhphu.vn, 2025-07-01) — Decree 174/2025/NĐ-CP: 2-point VAT cut (to 8%) 2025-07-01 to 2026-12-31, excluded sectors, separate rates on invoices: baochinhphu.vn
• Vietnam Ministry of Finance (mof.gov.vn) — passage of National Assembly Resolution 204/2025/QH15: mof.gov.vn
• Vietnam Government Portal (2025-12-31) — Decree 360/2025/NĐ-CP: items subject to special consumption tax (massage, karaoke, high-sugar drinks, etc.), in force 2026-01-01: baochinhphu.vn
• Vietnam Government Portal (2026-08-09) — Vietnam Social Security's explanation of the nature of the service charge (phí phục vụ): baochinhphu.vn
• Vietnam Price Law (16/2023/QH15), Article 29 on price display — prices inclusive of taxes and fees, no selling above the displayed price (consolidated text, government document portal): datafiles.chinhphu.vn
• Vietnam Government Portal (2026-07-08) — Ministry of Finance Circular 84/2026/TT-BTC: VAT refund procedure for foreigners on departure (customs check 30 minutes before, agent bank counter): baochinhphu.vn
• Summary of refund conditions under Appendix IV of Decree 181/2025/NĐ-CP (VND 2,000,000, 60 days, 85%; legal information portal): luatvietnam.vn
• Ministry of Finance's Economic and Financial Review (2026-04-29) — gap in refund agent banks at some airports: tapchikinhtetaichinh.vn

Photo: Vietnamese 500,000 dong banknote, Wikimedia Commons (CC0).