Lao PDR

Paying Taxes in

Lao PDR

Listed below is a detailed summary of the taxes and mandatory contributions that a medium-size company must pay or withhold in a given year, as well as measures of administrative burden in paying taxes.

The information appearing on this page was collected as part of the Doing Business project, which measures and compares regulations relevant to the life cycle of a small- to medium-sized domestic business in 183 economies. The most recent round of data collection for the project was completed in December 2010.

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To see indicator data for all economies, see the Paying Taxes page. To see how economies rank, see the Rankings page.

Tax or mandatory contribution Payments (number) Notes on Payments Time (hours) Statutory tax rate Tax base Total tax rate (% profit) Notes on TTR
Corporate income tax 4 138 35% taxable profits 24.8
Social Security contributions 12 42 5% gross salaries 5.6
Property transfer tax (stamp duty) 1 immaterial amount - depending on type of property sale price 2.4
Fuel tax 1 included in the price of fuel 0.4
Property tax 1 80 to 180 kip per square meter 0
Vehicle tax 1 Kip 40,000 type of vehicle 0
Tax on insurance contracts 1 immaterial amount - about LAK20,000 plus LAK2,000 per page insurance premium 0
Business turnover tax on sales (VAT) 12 182 10% value added not included
Stamp duty on general contracts 1 immaterial amount - about LAK 20,000 plus LAK 2,000 per page per contract small amount
Totals: 34 362 33.3
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