Business environment in Laos

Operating a Business

Source: Doing Business - Latest available data.

National Intellectual Property Organisation: Website of the Ministry of Industry and Trade
Go to this page to find the contact details of the intellectual property offices in Laos.

Consumption Tax Rate: 10% (standard rate).
Exports are zero-rated (except those of natural resources that are not finished goods).
Exempt items include unprocessed agricultural products, seeds, fertilisers, international transportation services, educational goods and services, equipment for agricultural purposes, certain medical goods and services, certain bank services, and financial institution services.
Other Consumption Taxes: Excise duties are levied on certain goods and services at rates ranging from 5% to 90%. Goods subject to excise duties include: petrol, liquid propane gas, alcoholic and non-alcoholic beverages, tobacco products, crystal, carpets, perfumery and cosmetics, playing cards, vehicles, etc. Services subject to excise duties include: entertainment services, bowling, massage, sauna, telecommunication services, lottery, services provided to casinos, etc.

Withholding Taxes: Dividends: 10%, Interests: 0 (earned on deposits, government bonds, and debentures is exempt)/10%, Royalties: 5%.