Vietnam’s Mining Fiscal Regime: H2 2015

GlobalData's fiscal regime report covers Vietnam which has rich mineral deposits, which include coal, copper, gold, nickel and silver. The mining industry is governed by the Ministry of Natural Resources and Environment (MONRE), and the General Department of the Geology and Minerals, under its supervision, manages the country's geology and mineral resources. The Mineral Law 2010 is the apex law for the country’s mining industry, and focuses on implementing new strategies and polices for mining operations..


The report outlines governing bodies, governing laws, licenses, rights, obligations and key fiscal terms which includes mining royalty, enterprise income tax, depreciation rates, loss carry forward and value added tax (VAT).

Reasons to buy

Gain an overview of Vietnam’s mining fiscal regime

Table of Contents

1 Executive Summary

2 The Vietnamese Mining Industry – Governing Bodies

2.1 Ministry of Natural Resources and Environment (Monre)

2.1.1 Vietnam Environmental Administration (VAE)

2.1.2 General Department of Geology and Minerals

3 The Vietnamese Mining Industry – Governing Laws

3.1 Mineral Law

3.1.1 Mineral strategy

3.1.2 Auction of mineral mining rights

4 The Vietnamese Mining Industry – Mining License

4.1 Mineral Exploration License

4.1.1 Duration

4.2 Mineral Mining License

4.2.1 Duration

5 The Vietnamese Mining Industry – Rights and Obligations

5.1 Rights

5.2 Obligations

6 The Vietnamese Mining Industry – Key Fiscal Terms

6.1 Mining Royalty

6.2 Enterprise Income Tax (EIT)

6.3 Depreciation

6.4 Loss Carry Forward

6.5 Value Added Tax (VAT)

7 Appendix

7.1 Abbreviations

7.2 Secondary Research

7.3 Primary Research

7.4 Contact GlobalData

7.5 About GlobalData

7.6 GlobalData’s Services

7.7 Disclaimer

List of Tables

Table 1: The Mining Industry in Vietnam – Fiscal Regime Terms and Other Taxes (%), 2015

Table 2: The Mining Industry in Vietnam – Royalty Rates (%), 2015

Table 3: The Mining Industry in Vietnam – Depreciation and Useful Life of Assets (Years) 2015

List of Figures

Figure 1: The Mining Industry in Vietnam – Commodity Mines at Different Stages (Number of Mines), 2015


Discounts available for multiple purchases.
+44 20 7947 2745

Join our mailing list

Saved reports