Lao PDR

There have been significant developments regarding Income Tax for individuals in Laos under the Amended Income Tax Law No. 88/NA, dated 25 June 2025, which was published in the Lao Official Gazette on 19 June 2026 and will take effect from 3 July 2026 onwards.

The amended law provides an incentive of a 0% personal income tax rate for income below LAK 2,500,000. (old law is LAK 1,300,000) which will be effective stating from 03 July 2026 onward.