Global Corporate Income Tax Guide
Vietnam Corporate Income Tax
Navigate global corporate income tax rates effortlessly with TKEG Expat ™ (Canada)’s detailed guide. Our resource provides the latest tax rate information, filing requirements, and compliance regulations across various countries, empowering businesses to optimize their international tax strategies. Stay informed and ensure compliance with up-to-date data for corporate income taxes worldwide. Trust TKEG Expat ™ (Canada) to support your global business endeavors.
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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 …- 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).
- Estimated Payment Due Date
- Quarterly payments must be made no later than the 30th day of the next quarter.
- Resident WHT (Dividend/Interest/Royalty)
- 0/5/10
- Non-Resident WHT (Dividend/Interest/Royalty)
- 0/5/10
- 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.
- Composite Effective Average Tax Rate
- N/A
- Composite Effective Marginal Tax Rate
- N/A
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