{"id":20616,"date":"2026-09-26T08:11:33","date_gmt":"2026-09-26T08:11:33","guid":{"rendered":"https:\/\/interspacemusic.com\/blog\/le-vietnam-a-double-son-abattement-fiscal-sur-les-redevances-a-20-millions-de-vnd-pour-la-plupart-des-artistes-le-chiffre-le-plus-important-est-de-500-millions\/"},"modified":"2026-09-26T08:11:33","modified_gmt":"2026-09-26T08:11:33","slug":"le-vietnam-a-double-son-abattement-fiscal-sur-les-redevances-a-20-millions-de-vnd-pour-la-plupart-des-artistes-le-chiffre-le-plus-important-est-de-500-millions","status":"publish","type":"post","link":"https:\/\/interspacemusic.com\/blog\/fr\/le-vietnam-a-double-son-abattement-fiscal-sur-les-redevances-a-20-millions-de-vnd-pour-la-plupart-des-artistes-le-chiffre-le-plus-important-est-de-500-millions\/","title":{"rendered":"Le Vietnam a doubl\u00e9 son abattement fiscal sur les redevances \u00e0 20 millions de VND. Pour la plupart des artistes, le chiffre le plus important est de 500 millions."},"content":{"rendered":"<p>\u00c0 partir du 1er juillet 2026, le Vietnam taxe les redevances musicales d&#8217;un r\u00e9sident \u00e0 5 pour cent, mais uniquement sur la part de chaque contrat sup\u00e9rieure \u00e0 20 millions de VND, soit le double de l&#8217;abattement pr\u00e9c\u00e9dent de 10 millions de VND. Pour un artiste en activit\u00e9, cela repr\u00e9sente au maximum 500 000 VND par contrat.<\/p>\n<p>Le chiffre le plus important se trouve ailleurs dans la m\u00eame loi, et la fa\u00e7on dont vos revenus sont class\u00e9s d\u00e9termine lequel vous concerne.<\/p>\n<h2>Ce qui a chang\u00e9 le 1er juillet<\/h2>\n<p>PIT d\u00e9signe l&#8217;imp\u00f4t sur le revenu des personnes physiques. La nouvelle loi PIT du Vietnam, <a href=\"https:\/\/xaydungchinhsach.chinhphu.vn\/quy-dinh-thue-thu-nhap-ca-nhan-doi-voi-thu-nhap-tu-tien-ban-quyen-119260327094741784.htm\">la loi n\u00b0 109\/2025\/QH15<\/a>, a remplac\u00e9 la statute de 2007 le 1er juillet 2026. Ses r\u00e8gles d&#8217;application figurent dans le d\u00e9cret 253\/2026\/ND-CP, publi\u00e9 le 30 juin.<\/p>\n<ul>\n<li><strong>Taux :<\/strong> 5 pour cent sur les revenus de redevances, pour les r\u00e9sidents (article 16) et pour les non-r\u00e9sidents percevant des redevances au Vietnam (article 25).<\/li>\n<li><strong>Abattement :<\/strong> seule la part sup\u00e9rieure \u00e0 20 millions de VND par contrat est imposable, contre 10 millions de VND auparavant.<\/li>\n<li><strong>Calendrier :<\/strong> le fait g\u00e9n\u00e9rateur de l&#8217;imp\u00f4t est le moment o\u00f9 le payeur vous r\u00e9mun\u00e8re, et non le mois o\u00f9 les streams ont eu lieu.<\/li>\n<li><strong>P\u00e9rim\u00e8tre :<\/strong> les redevances d\u00e9signent les revenus tir\u00e9s du transfert ou de la concession de licences de droits de propri\u00e9t\u00e9 intellectuelle.<\/li>\n<\/ul>\n<h2>Trois r\u00e8gles du d\u00e9cret 253 qui d\u00e9terminent la facture<\/h2>\n<p>L&#8217;article 59 du d\u00e9cret, tel que r\u00e9sum\u00e9 par le cabinet d&#8217;expertise comptable <a href=\"https:\/\/vietda.com.vn\/cach-tinh-thue-tncn-doi-voi-thu-nhap-tu-tien-ban-quyen-tu-01-7-2026\/\">Viet Da<\/a>, rend l&#8217;abattement plus \u00e9troit que ce que le titre sugg\u00e8re.<\/p>\n<h3>1. Les paiements \u00e9chelonn\u00e9s ne multiplient pas l&#8217;abattement<\/h3>\n<p>Les 20 millions de VND sont comptabilis\u00e9s par contrat, quel que soit le nombre de versements. Douze mensualit\u00e9s ne donnent droit qu&#8217;\u00e0 un seul abattement, pas douze.<\/p>\n<h3>2. Fractionner un accord non plus<\/h3>\n<p>Si une m\u00eame \u0153uvre est conc\u00e9d\u00e9e sous licence \u00e0 un m\u00eame utilisateur dans le cadre de plusieurs contrats, l&#8217;abattement s&#8217;applique \u00e0 leur valeur cumul\u00e9e. Scinder un seul fee de sync en deux contrats ne fait rien \u00e9conomiser.<\/p>\n<h3>3. Les copropri\u00e9taires se partagent le revenu imposable selon le certificat<\/h3>\n<p>Lorsqu&#8217;une \u0153uvre est en copropri\u00e9t\u00e9, le revenu imposable est r\u00e9parti entre les propri\u00e9taires selon le certificat de propri\u00e9t\u00e9 d\u00e9livr\u00e9 par l&#8217;\u00c9tat. Pour les chansons \u00e9crites \u00e0 plusieurs, cela fait du certificat d&#8217;enregistrement de droit d&#8217;auteur le document \u00e0 obtenir avant que l&#8217;argent n&#8217;arrive.<\/p>\n<h2>Le chiffre qui compte davantage : 500 millions de VND<\/h2>\n<p>L&#8217;article 7 de la m\u00eame loi traite les revenus d&#8217;activit\u00e9 s\u00e9par\u00e9ment. Un individu r\u00e9sident dont le chiffre d&#8217;affaires annuel d&#8217;activit\u00e9 est inf\u00e9rieur ou \u00e9gal \u00e0 500 millions de VND ne paie pas d&#8217;imp\u00f4t sur le revenu des personnes physiques dessus.<\/p>\n<p>Entre 500 millions et 3 milliards de VND, la loi propose deux m\u00e9thodes : 15 pour cent du b\u00e9n\u00e9fice, ou un taux forfaitaire sur le chiffre d&#8217;affaires au-del\u00e0 de 500 millions de VND. Pour les contenus num\u00e9riques, que la loi inclut explicitement au titre de la musique num\u00e9rique, ce taux est de 5 pour cent.<\/p>\n<p>Les autorit\u00e9s fiscales vietnamiennes ont d\u00e9j\u00e0 consid\u00e9r\u00e9 les paiements YouTube comme des revenus tir\u00e9s de services de contenus num\u00e9riques plut\u00f4t que comme des redevances, selon <a href=\"https:\/\/vietnamnet.vn\/kiem-tien-tu-youtube-dong-thue-the-nao-tai-viet-nam-2500423.html\">le d\u00e9cryptage de VietNamNet publi\u00e9 en mars 2026<\/a>.<\/p>\n<h2>M\u00eames revenus, deux factures diff\u00e9rentes<\/h2>\n<p>Prenons un artiste qui per\u00e7oit 300 millions de VND par an dans le cadre d&#8217;un accord de distribution.<\/p>\n<ul>\n<li><strong>Impos\u00e9 en redevances :<\/strong> 5 pour cent de 280 millions de VND, soit 14 millions de VND.<\/li>\n<li><strong>Impos\u00e9 en chiffre d&#8217;affaires d&#8217;activit\u00e9 :<\/strong> z\u00e9ro, parce que cela se situe sous le seuil de 500 millions de VND.<\/li>\n<\/ul>\n<p>\u00c0 800 millions de VND par an, la voie des redevances co\u00fbte 39 millions de VND. La m\u00e9thode des 5 pour cent sur le chiffre d&#8217;affaires co\u00fbte 15 millions de VND.<\/p>\n<p>La classification n&#8217;est pas un menu \u00e0 la carte. Elle d\u00e9pend de la nature r\u00e9elle du contrat : une concession de droits \u00e0 un utilisateur, ou un revenu tir\u00e9 de la fourniture de contenus num\u00e9riques. V\u00e9rifiez la r\u00e9daction du contrat et le type de revenu indiqu\u00e9 sur le certificat de retenue \u00e0 la source du payeur avant la fin de l&#8217;ann\u00e9e.<\/p>\n<h2>L&#8217;argent venu de l&#8217;\u00e9tranger compte aussi<\/h2>\n<p>Les r\u00e9sidents sont impos\u00e9s sur les revenus per\u00e7us au Vietnam et \u00e0 l&#8217;\u00e9tranger (article 2). Un distributeur \u00e9tranger ne retient pas d&#8217;imp\u00f4t vietnamien, c&#8217;est donc \u00e0 vous de le d\u00e9clarer.<\/p>\n<p>VietNamNet souligne que l&#8217;imp\u00f4t d\u00e9j\u00e0 retenu \u00e0 l&#8217;\u00e9tranger peut \u00eatre imput\u00e9, dans la limite de l&#8217;imp\u00f4t vietnamien d\u00fb sur ce revenu, mais que le montant total doit tout de m\u00eame \u00eatre d\u00e9clar\u00e9.<\/p>\n<h2>Que faire ce trimestre<\/h2>\n<ul>\n<li><strong>Lisez la clause de concession :<\/strong> v\u00e9rifiez si chaque contrat conc\u00e8de des droits ou verse une part de revenu pour la fourniture de contenus.<\/li>\n<li><strong>Arr\u00eatez de fractionner :<\/strong> plusieurs contrats pour une \u0153uvre avec un m\u00eame utilisateur sont de toute fa\u00e7on agr\u00e9g\u00e9s.<\/li>\n<li><strong>Enregistrez les \u0153uvres \u00e9crites \u00e0 plusieurs<\/strong> pour que la r\u00e9partition entre copropri\u00e9taires soit appuy\u00e9e par un document de l&#8217;\u00c9tat.<\/li>\n<li><strong>Conservez les relev\u00e9s \u00e9trangers,<\/strong> y compris l&#8217;imp\u00f4t retenu \u00e0 l&#8217;\u00e9tranger, pour l&#8217;imputation.<\/li>\n<li><strong>Confirmez votre classification<\/strong> aupr\u00e8s d&#8217;un conseiller fiscal vietnamien ; la pratique sous le nouveau d\u00e9cret est encore en train de se structurer.<\/li>\n<\/ul>\n<p>Chacune de ces \u00e9tapes est plus simple avec des relev\u00e9s qui d\u00e9taillent les revenus par plateforme, territoire et payeur, ce qu&#8217;un tableau de bord de redevances orient\u00e9 artiste devrait vous fournir. Pour savoir o\u00f9 se concentre l&#8217;\u00e9coute au Vietnam, consultez <a href=\"https:\/\/interspacemusic.com\/blog\/vietnams-music-market-runs-on-zing-mp3-and-nhaccuatui-spotify-reaches-barely-1-in-4-listeners\/\">notre analyse du march\u00e9 Zing MP3 et NhacCuaTui<\/a>. Pour la collecte du c\u00f4t\u00e9 des compositeurs, lisez <a href=\"https:\/\/interspacemusic.com\/blog\/vietnam-collected-a-record-vnd424-billion-in-music-royalties-from-1-july-every-cafe-in-hanoi-owes-a-share\/\">comment VCPMC a collect\u00e9 un record de 424 milliards de VND<\/a>, et pour une autre r\u00e9forme fiscale sur les redevances, voir <a href=\"https:\/\/interspacemusic.com\/blog\/belgium-music-royalty-tax-7-5-percent-arts-work-certificate-2026\/\">le passage de 7,5 \u00e0 15 pour cent en Belgique<\/a>.<\/p>\n","protected":false},"excerpt":{"rendered":"L&#8217;abattement fiscal sur les redevances au Vietnam a doubl\u00e9 pour atteindre 20 millions de VND par contrat le 1er juillet 2026, avec une imposition \u00e0 5 pour cent. Le d\u00e9cret 253 ferme les voies du paiement \u00e9chelonn\u00e9 et du fractionnement de contrats, et une exon\u00e9ration d&#8217;activit\u00e9 distincte de 500 millions de VND peut s&#8217;av\u00e9rer plus d\u00e9terminante. Comment les artistes vietnamiens sont impos\u00e9s aujourd&#8217;hui.","protected":false},"author":6,"featured_media":20614,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"csco_display_header_overlay":false,"csco_singular_sidebar":"","csco_page_header_type":"","csco_page_load_nextpost":"","csco_post_video_location":[],"csco_post_video_location_hash":"","csco_post_video_url":"","csco_post_video_bg_start_time":0,"csco_post_video_bg_end_time":0,"_jetpack_feature_clip_id":0,"_jetpack_memberships_contains_paid_content":false,"footnotes":"","jetpack_post_was_ever_published":false},"categories":[6828],"tags":[16360,29813,39325,46482,15811,14901],"class_list":["post-20616","post","type-post","status-publish","format-standard","has-post-thumbnail","category-policy-legal-fr","tag-southeast-asia-fr","tag-musique","tag-royalties-fr","tag-taxe-musicale","tag-vietnam-fr","tag-youtube-fr","cs-entry","cs-video-wrap"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.9 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Le Vietnam a doubl\u00e9 son abattement fiscal sur les redevances \u00e0 20 millions de VND. Pour la plupart des artistes, le chiffre le plus important est de 500 millions.<\/title>\n<meta name=\"description\" content=\"\u00c0 partir du 1er juillet 2026, le Vietnam taxe les redevances musicales d&#039;un r\u00e9sident \u00e0 5 pour cent, mais uniquement sur la part de chaque contrat sup\u00e9rieure \u00e0 20 millions de VND, soit le double de l&#039;abattement pr\u00e9c\u00e9dent de 10 millions de VND.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/interspacemusic.com\/blog\/fr\/le-vietnam-a-double-son-abattement-fiscal-sur-les-redevances-a-20-millions-de-vnd-pour-la-plupart-des-artistes-le-chiffre-le-plus-important-est-de-500-millions\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Le Vietnam a doubl\u00e9 son abattement fiscal sur les redevances \u00e0 20 millions de VND. 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