🇱🇦 Moving to Laos

• Who: Foreign nationals who come to work and earn income in Laos pay income tax in Laos
• Limit: LAK 2.5M/mo ≈ $110

Monthly employment income up to LAK 2,500,000 (≈ $110) is taxed at 0%, with progressive rates of 5% to 25% above that. Income of foreign nationals working in Laos is taxed in Laos, and foreign nationals paid from abroad are taxed in Laos once they stay more than 183 days in a year.

Taxed on

Monthly employment income (salary, wages, overtime, allowances, bonuses and other benefits). Monthly scale in LAK: up to 2,500,000 0%; over 2,500,000 to 5,000,000 5%; over 5,000,000 to 15,000,000 10%; over 15,000,000 to 25,000,000 15%; over 25,000,000 to 65,000,000 20%; over 65,000,000 25%. The band thresholds are adjusted with the minimum wage set by the government. Top marginal rate shown as ratePercent.

Who it applies to

• Foreign nationals who come to work and earn income in Laos pay income tax in Laos.
• Foreign nationals working in Laos but paid abroad pay income tax in Laos if they stay in Laos, continuously or not, more than 183 days within the year, unless a treaty avoids double taxation.
• Persons domiciled in Laos who work and earn income abroad pay income tax in Laos unless a treaty avoids double taxation.
• Start date: Article 74 of the law sets 1 September 2025 as its start, once it is promulgated and published in the Official Gazette. The promulgation decree is dated 6 August 2025; the gazette publication date could not be confirmed on an official page on 12 October 2026. The law replaces Law No. 67/NA of 18 June 2019.

Exclusions

• Salary and other income up to the minimum wage set by the government is exempt from income tax.
• Non-residents (persons without a domicile in Laos) pay under Article 48: the progressive 0-25% scale on salary and similar income, 10% on directors' and artists' fees, dividends, interest, rent, commissions and consulting fees, 5% on teaching, research and royalties.

Limits

• LAK 2,500,000 a month (≈ $110) · Monthly income taxed at 0%
• LAK 5,000,000 a month (≈ $230) · 5% band ends; 10% applies up to LAK 15,000,000 (≈ $680)
• LAK 15,000,000 a month (≈ $680) · 10% band ends; 15% applies up to LAK 25,000,000 (≈ $1,130)
• LAK 25,000,000 a month (≈ $1,130) · 15% band ends; 20% applies up to LAK 65,000,000 (≈ $2,930)
• LAK 65,000,000 a month (≈ $2,930) · 25% applies to monthly income above this amount

Days in the country

• More than 183 days in within the year, continuous or not · Foreign national working in Laos but paid abroad becomes liable to Lao income tax (Law on Income Tax, Article 32).

Tax residence

Domiciled persons are taxed on income earned in Laos and abroad, subject to double-taxation treaties; foreign nationals are taxed on income earned in Laos, and on salary paid abroad after more than 183 days in a year.

Visas

Tax follows employment income and presence, not the visa category; specialists in promoted sectors can qualify for the 5% rate in “Personal income tax incentive for specialists in promoted sectors”.

Other taxes

Value added tax and social security contributions apply separately.

Checked against official sources on 12 Oct 2026Change log

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