Fees

FEE RATES

Creation Fee

Exempted

Redemption Fee

Exempted for Authorized participants

0.1% exchange value applied to other Investors.

Investors

Tax on Investor arising from

Dividend payment

Redemption Fund Unit

Gift/Inheritance

Residential individuals

5%(1)(2) (Clause 2, Article 10, Circular 111)

0.1% of transaction value (1) (Point b.2, Clause 2, Article 11, Circular 111)

10% of securities value higher than VND 10 million (Article 16, Circular 111)

Non-residential individuals

5% (1)(2) (Article 19, Circular 111)

0.1% of transaction value (1) (Clause 1 and 2, Article 20, Circular 111)

0% of securities value higher than VND 10 million (Article 23, Circular 111)

Foreign Institutions

Exempt if distributed dividend are after tax-profit (Clause 6, Article 4, Decision 218);

- 22% from 1/1/2014 and 20% from 1/1/2016 if tax-profit has not been deducted (1) (Law on Amending and Supplementing a Number Article of Law on Enterprise Income tax)

0.1% of transaction value (1)(Point g, Clause 3, Article 11, Decision 218)

0.1% of transaction value (1)(3)