La Tax Overview

---
name: la-tax-overview
description: "Source-cited draft: tax overview for Laos (tax year 2025) — rates, thresholds and rules with primary-source citations. Unverified; pending local-accountant review."
license: "AGPL-3.0-or-later (code) / OpenAccountants Guide License v1.0 (content)"
metadata:
  source: openaccountants
  openaccountants_url: "https://www.openaccountants.com/skills/la-tax-overview"
  jurisdiction: "LA"
  tax_year: "2025"
  last_updated: "2026-07-13"
---

# Laos Tax Overview

## Lao PDR tax system at a glance

Lao PDR taxes income, profits and consumption under a codified Tax Law framework administered by the Ministry of Finance. The figures below summarise the headline parameters; each is an unverified draft pending review by a licensed Lao accountant.

- **Standard tax year** — Calendar year (1 January to 31 December)  _([Law on Income Tax (Law No. 67/NA, 2019)](https://taxsummaries.pwc.com/lao-pdr/corporate/taxes-on-corporate-income))_
- **National currency** — Lao kip (LAK)  _(Law on Income Tax (Law No. 67/NA, 2019))_
- **Tax authority** — Tax Department, Ministry of Finance (Lao PDR)  _([Tax Administration Law (Lao PDR)](https://taxsummaries.pwc.com/lao-pdr))_
- **Social security administrator** — Lao Social Security Organisation (LSSO / NSSFO)  _([Law on Social Security (Lao PDR)](https://laos.acclime.com/guides/social-security-obligations/))_
- **Individual residence test** — Present in Lao PDR 183 days or more in a 12-month period  _([Law on Income Tax (Law No. 67/NA, 2019)](https://taxsummaries.pwc.com/lao-pdr/individual/taxes-on-personal-income))_
- **Corporate tax basis** — Worldwide income for domestic companies; territorial (Lao-source) for foreign companies  _([Law on Income Tax (Law No. 67/NA, 2019)](https://taxsummaries.pwc.com/lao-pdr/corporate/taxes-on-corporate-income))_
- **Top personal income tax rate (salary)** — 25% percent  _([Law on Income Tax (Law No. 67/NA, 2019)](https://taxsummaries.pwc.com/lao-pdr/individual/taxes-on-personal-income))_
- **Standard profit tax rate** — 20% percent  _(Law on Income Tax (Law No. 67/NA, 2019) — https://taxsummaries.pwc.com/lao-pdr/corporate/taxes-on-corporate-income)_
- **Value-added tax (VAT)** — Yes — VAT applies at a standard rate of 10% percent  _([Law on Value-Added Tax (Lao PDR)](https://taxsummaries.pwc.com/lao-pdr/corporate/other-taxes))_
- **Annual profit tax return deadline** — By 20 January of the year following the tax year ((approx — confirm))  _([Tax Administration Law (Lao PDR)](https://laos.acclime.com/guides/financial-statement-filing/))_
- **Annual financial statement filing deadline** — By 31 March following a 31 December year-end  _([Accounting Law (Lao PDR)](https://news.bloombergtax.com/daily-tax-report-international/laos-tax-agency-issues-notice-on-2025-financial-statement-filing-deadline-for-enterprise-account-holders))_
- **Provincial / local income tax** — None — there are no provincial or local income taxes  _([Law on Income Tax (Law No. 67/NA, 2019)](https://taxsummaries.pwc.com/lao-pdr/individual/taxes-on-personal-income))_

## Today's figures and who stands behind this skill

This file is an AI skill (tax rules your AI follows) from OpenAccountants, copied on 2026-07-13. Rates, thresholds and deadlines change. For the current version of this skill, its official sources and the named accountant (if any) who stands behind it, call `get_skill` with slug `la-tax-overview` on the OpenAccountants connector (https://www.openaccountants.com/connect), or read https://www.openaccountants.com/skills/la-tax-overview. If neither is available, confirm every figure against the official source pages cited above before relying on it.