Vietnam vs Chinese Taipei
Corporate Tax Comparison
Time of Update: Vietnam: 4/05/2026 / Chinese Taipei: 4/05/2026
Compare Vietnam and Chinese Taipei corporate tax rates, filing due dates, withholding tax, VAT, capital gains tax, and effective tax metrics for cross-border company planning.
Vietnam vs Chinese Taipei Corporate Tax Comparison
Basic Corporate Tax Comparison
Corporate Income Tax (CIT)
Vietnam
Chinese Taipei
General CIT Rate:
20
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 Return Due Date:
No later than the fifth month after the end of the tax 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 Payment Due Date:
No later than the fifth month after the end of the tax year.
CIT Estimated Payment Due Date:
Quarterly payments must be made no later than the 30th day of the next quarter.
CIT Estimated Payment Due Date:
CIT is expected to be paid in the ninth month of the enterprise's fiscal year.
Withholding Tax (WHT)
Vietnam
Chinese Taipei
Resident Withholding Tax (Dividend/Interest/Royalty):
0/5/10
Resident Withholding Tax (Dividend/Interest/Royalty):
0/10/10
None-Resident Withholding Tax (Dividend/Interest/Royalty):
0/5/10
None-Resident Withholding Tax (Dividend/Interest/Royalty):
21/15/20
Value-Added Tax (VAT)
Capital Gain Tax (CGT)
Vietnam
Chinese Taipei
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.
General Capital Gain Tax Rate:
Capital gains are generally taxed at the standard CIT rate of 20%. Securities gains are exempt from CIT but subject to IBT at 12% (TWD 600,000 deduction; 50% exempt if held over 3 years). Real estate transactions are subject to the Joint Property Tax System 2.0 at 15%–45% based on holding period (for properties acquired after January 1, 2016). Capital losses may be carried forward for 5 years.
Effective Tax Rate (ETR)
Vietnam
Chinese Taipei
Composite Effective Average Tax Rate:
N/A
Composite Effective Average Tax Rate:
N/A
Composite Effective Marginal Tax Rate:
N/A
Composite Effective Marginal Tax Rate:
N/A
