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Laos vs Bhutan
Tax Rate Comparison

Enter your income below for a personal tax estimate, then scroll down for full rate breakdowns.

🇱🇦 Laos
vs
🇧🇹 Bhutan
Tax Year:

💰 Personal Income Tax Calculator

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Individual Income Tax (Top Marginal Rate)

Top Income Tax Rate
0–24%
24% top; debt restructuring affecting fiscal space
No change
0–25%
25% top; crypto mining revenues adding to national income
No change

VAT / GST / Sales Tax

VAT / GST / Sales Tax
10%
10% stable
No change
0%
No VAT; GST consideration ongoing
No change

Corporate Tax Rate

Corporate Tax Rate
20%
20%; SEZ incentives maintained
No change
30%
30% CIT; digital economy and hydropower growing
No change

Capital Gains Tax

Capital Gains Tax
10%
10% maintained
No change
0%
No CGT
No change

Social Security & Payroll

Social Security / Payroll
~11.5%
NSSF expansion limited by fiscal constraints
No change
~10%
NPPF; pension adequacy improving
No change
State, Regional & Local Taxes

🇱🇦 LaosProvincial & District Taxes

Laos's 18 provinces and Vientiane Capital have provincial tax departments that administer national taxes locally, with some authority over land and building taxes. The Tax Department under the Ministry of Finance sets all national rates. Provincial governments retain a share of collected taxes for local expenditure. Laos has significant hydropower, mining (potash, gold), and tourism revenues. The country has faced severe debt difficulties since 2022 and is in debt restructuring with Chinese creditors. A VAT was introduced in 2010.

🇧🇹 BhutanDzongkhag & Thromde Taxes

Bhutan's 20 dzongkhags (districts) and thromdes (municipalities) levy local land tax, cattle tax, and local fees. Bhutan is a constitutional monarchy pursuing Gross National Happiness over GDP. Corporate and business income taxes are primary revenue sources; personal income tax is minimal for most citizens given the country's structure. Bhutan has major hydropower export revenues from India and has become notable for state-enterprise cryptocurrency mining. The country is transitioning toward more market-oriented development with LDC graduation aspirations.

⚠️ Disclaimer: Rates shown are standard top/headline rates for informational purposes. Actual tax liability depends on income level, residency, deductions, and tax treaties. 2025–2026 data reflects announced or enacted rates and may be subject to change. Not financial or legal advice.

Laos vs Bhutan: Key Tax Differences (2026)

💰 Income Tax: 🇧🇹 Bhutan has a higher top income tax rate (0–24% vs 0–25%). 🇱🇦 Laos is more favourable for high earners.

🛒 VAT/Sales Tax: Laos has a higher consumption tax (10% vs 0%).

🏢 Corporate Tax: 🇱🇦 Laos offers a lower corporate rate (20% vs 30%), which can influence business location decisions.

📈 Capital Gains: 🇧🇹 Bhutan taxes investment gains at a lower rate (0% vs 10%), benefiting investors.

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All 🇱🇦 Laos comparisons →All 🇧🇹 Bhutan comparisons →