Lao PDR

Individual - Deductions

Last reviewed - 06 February 2020

Employment income

No deductions shall be allowed in reducing employment income.

Charitable contributions

Deduction for charitable contributions are limited to 0.3% of total annual business turnover.

Business deductions

Generally, business expenses (including accrued expenses) are deductible unless specifically indicated as non-deductible under the Lao Tax Law. Reserves and provisions are not deductible until actually incurred. (See the Deductions section in the Corporate tax summary for more information.)