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Vietnam
Corporate Tax Guide
CIT rate 20% (15–17% for qualifying SMEs from 2025). VAT 10% (temporary 2% reduction on select goods through Dec 2026). Dividends to non-residents exempt from WHT; interest 5%, royalties 10%. New CIT Law effective October 2025 aligns with Pillar Two.
Vietnam Tax Brief
Time of Update 4/05/2026
Vietnam Corporate Income Tax (CIT)
General CIT Rate:
20
CIT Return Due Date:
For CIT finalisation, the due date is the last day of the 3rd month of the following financial year.
CIT Payment Due Date:
The same as the deadline for submission of the final CIT return (i.e. the last day of the 3rd month of the following financial year).
CIT Estimated Payment Due Date:
Quarterly payments must be made no later than the 30th day of the next quarter.
Vietnam Withholding Tax (WHT)
Resident Withholding Tax (Dividend/Interest/Royalty):
0/5/10
None-Resident Withholding Tax (Dividend/Interest/Royalty):
0/5/10
Vietnam Value-Added Tax (VAT)
General VAT Rate:
10%
Vietnam Capital Gain Tax (CGT)
General Capital Gain Tax Rate:
Vietnamese companies: capital gains taxed at the standard 20% CIT rate. Foreign sellers: from December 15, 2025, capital transfers generally subject to 2% CIT on sale proceeds. Securities transfers by foreign entities: 0.1% CIT on total sales proceeds.
Vietnam Effective Tax Rate (ETR)
Composite Effective Average Tax Rate:
N/A
Composite Effective Marginal Tax Rate:
N/A
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TKEG Expat Vietnam Corporate Tax Guide
Vietnam Corporate Income Tax
Vietnam VAT
Property taxes
Personal Income Tax
Special sales tax (SST)
1.
Vietnam Corporate Income Tax
The standard corporate income tax (CIT) rate is 20%.
- Oil and gas: 25% to 50%, depending on each contract
- Mineral extraction: 40% to 50%, depending on each project
- Small and medium enterprises meeting certain conditions: 15% to 17% (from tax year 2025)
References
https://taxsummaries.pwc.com/vietnam/corporate/taxes-on-corporate-income
2.
Vietnam VAT
Vietnam applies VAT at rates of 0%, 5%, 10%, and exempt, depending on the category of goods or services. The standard 10% rate applies to activities not specified at other rates.
- 0%: exported goods/services, goods processed for export, international transportation services, and sales to duty-free shops
- 5%: clean water, teaching aids, books, unprocessed foods, pharmaceuticals, medical equipment, livestock feed, agricultural products, technical/scientific services, social housing
- Exempt: certain financial, insurance, healthcare, education, and public services
References
https://taxsummaries.pwc.com/vietnam/corporate/other-taxes
3.
Property taxes
Foreign investors generally pay rental fees for land use rights. Rates vary depending on location, infrastructure, and sector.
- Non-agricultural land tax: Owners of houses and apartments pay land tax at progressive rates from 0.03% to 0.15% based on assessed land area and prescribed price per square metre
- Stamp duties: Applied to transfers of houses, land, and vehicles, with rates varying by asset type
References
https://taxsummaries.pwc.com/vietnam/corporate/other-taxes
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