Lao PDR

Individual - Deductions

Last reviewed - 06 February 2020

Employment income

Annual personal deduction of a maximum of LAK 5m per dependent spouse, parent and/or children (limited to 3 persons or a maximum of LAK 15m per year) may be claimed.

Charitable contributions

Deduction for charitable contributions are not allowed.

Business deductions

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