The main taxes in Laos include consumption tax, income tax, profit tax and value-added tax, etc. The specific tax rates are as follows:

01 Consumption tax

The Lao government stipulates that 15 categories of goods and services, including fuel, wine (including alcohol), soft drinks, cigarettes, cosmetics, fireworks and playing cards, vehicles, motor boats, electrical appliances, game consoles (sets), entertainment venue services, telecommunications services, lottery and gambling services, must pay consumption tax, and the specific tax rates range from 10% to 110%.

02 Income tax

The Lao government stipulates that salaries, labor fees, movable and immovable property income, intellectual property rights, patents, trademark income, etc. must pay income tax, and the specific tax rates are based on 300,000 kip as the starting point, 300,000-1.5 million kip is 5%, 1.5 million-4 million kip is 10%, 4 million-8 million kip is 15%, 8 million-15 million kip is 20%, and 15 million kip is 25%. Foreigners are taxed at 10% of their total income.

03  Profit tax

35% of taxable profits (over 60 million kip) are taxed.

04  Value-added tax

When purchasing products, consumers are required to pay an additional 10% value-added tax on the input price of the product.