Laos VAT / ອາກອນມູນຄ່າເພີ່ມ Calculator
Extract or add Value Added Tax under the amended Lao VAT Law: standard 10% statutory rate, 400M LAK registration threshold, and monthly tax declaration schedules.
🧾 ຂໍ້ມູນໃບເກັບເງິນ (Invoice & VAT Input)
📊 ຜົນການຄິດໄລ່ອາກອນມູນຄ່າເພີ່ມ (VAT Breakdown)
| ລາຍການໃບເກັບເງິນ | ອັດຕາ | ຈຳນວນເງິນ (LAK ₭) |
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❓ ຄຳຖາມທີ່ພົບເລື້ອຍດ້ານກົດໝາຍ (FAQ)
What is the statutory Value Added Tax (VAT) rate in Laos?
Under the amended Value Added Tax Law of the Lao PDR, the statutory standard VAT rate is 10% (restored from the previous temporary 7% relief rate).
What is the mandatory threshold for VAT registration in Laos?
Under Article 11 of the VAT Law, enterprises with annual gross revenue exceeding 400,000,000 LAK are legally mandated to register in the formal VAT system with the Tax Department.
How do you extract 10% VAT from a gross amount in Laos?
To extract 10% included VAT from a gross total: Net Price = Gross Amount / 1.10. The VAT portion = Gross Amount - Net Price (or Gross Amount * (10 / 110) ≈ Gross * 0.090909).
Which transactions qualify for zero-rated (0%) VAT?
Under Article 18 of the VAT Law, a 0% rate applies strictly to the export of manufactured and agricultural goods outside the Lao PDR and international freight transport services.
When must monthly VAT declarations be submitted to the Tax Department?
VAT-registered enterprises must submit their monthly VAT returns and settle net payable VAT by the 20th day of the month following the transaction month.
Engr. Muhammad Shahzad
Verified Southeast Asian Statutory Systems SpecialistChartered Systems Engineer and Public Finance Modeler. Specializing in ASEAN labor frameworks (Lao Labor Law No. 43/NA), National Social Security Fund (NSSF) retirement schedules, Tax Law No. 67/NA profit and income tax matrices, and Électricite du Laos (EDL) energy tariff models under Lao PDR statutes.