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Laos

March 30, 2023

Clean Energy Transition is Additional Drive for Regional Power Trades in South and South East Asia

Regional power trades are on the rise in South East Asia. Historically, Laos is a major exporter of mostly...
October 26, 2022

New Exchange Rules set by the BOL

The Bank of the Lao PDR (“BOL”)Issued Decision No.779/BOL dated 11 October 2022 on the Determination of Exchange Rates...
October 3, 2022

The collection of Fees and Service Charges for Enterprise Registration

In order to ensure the effective implementation and to realize the President’s Decree on Fees and Charges No. 002...
September 7, 2022

The Bank of Lao PDR Introduces New Amendments to the Decree on Microfinance Institutions (2012)

The Bank of the Lao PDR (“BOL”) issued a decree (No. 184/G) on 20 June 2022 (the “Decree”) replacing...
July 11, 2022

Lao Labor Ministry Issues Guidelines to Implement the Minimum Wage Increment

The Ministry of Labor and Social Welfare of the Lao PDR (MLSW) has issued Decree No.2718/LSW dated 8 July...
June 22, 2022

The Bank of the Lao PDR Issues New Decision to Manage Foreign Currency Exchange and Stabilize the Lao Kip

On 14 June 2022, the Bank of the Lao PDR (the “BOL”) issued Decision No. 449/BOL (“Decision 449”) to...
June 16, 2022

Lao PDR Raises Statutory Minimum Wage from August 2022

As the costs of essential commodities continue to soar, driven by the unfettered weakening of the Lao Kip (“LAK”),...
May 24, 2022

FY2021 Annual Submission and Dividend Income Tax

Following postponement by the Ministry of Finance of the date for submission of the FY2021 annual financial statements (the...
May 24, 2022

Amended Telecommunication Law – Lao PDR

The Law on Telecommunications (Amended) No. 05/NA dated 16 November 2021 (the “Telecom Law 2021”) has replaced the previous...
Laos Tax Booklet 2022-2023
Laos Tax Booklet 2016

KEYWORDS

Annual Profit Tax Clean energy Commercial Banks Corporate Criminal Covid-19 Currency exchange E-Commerce Electricity Foreign ownership Foreign Trade Hydropower Income Tax Law Insurance Land law Life insurance Microfinance Mineral resources Minimum Wage Ministry of Energy and Mines Ministry of Finance Ministry of Labor and Social Welfare PIT Renewable energy Secured Transaction Law Security Law Social Security Tax Department Tax Payment Certificate Taxation Telecom Law 2021 telecommunications the Ministry of Planning and Investment ("DIP") The Monetary Policy Department of the Bank of the Lao PDR Trade Facilitation Agreement (TFA) Value Added Tax