Vietnam vs Spain
Tax systems side by side: income tax rates, corporate tax, VAT, withholding, special regimes and filing rules.
Overview
At a glance
Income tax
 VN
Vietnam
|
 ES
Spain
|
|
|---|---|---|
| Top rate | 35% | 47% |
| Effective top rate | 35% | 54% |
| Capital gains tax | 20% | 28% |
| Capital gains notes | Capital gains on property transfer: 2% of selling price. Securities: 0.1% of selling price. Other capital gains: 20% of net gain. | Savings income taxed at 19-28% progressive rates. Transfers of assets: 19-30%. |
| Social security (employee) | 10.5% | 6.5% |
| Social security (employer) | 21.5% | 30.65% |
| Social security annual cap | — | $56,844 |
Withholding rates
Other taxes
Tax features
|
VN
Vietnam
|
ES
Spain
|
|
|---|---|---|
| Personal income tax | Yes | Yes |
| Capital gains tax | Yes | Yes |
| Corporate tax | Yes | Yes |
| VAT / GST | Yes | Yes |
| Wealth tax | No | Yes |
| Inheritance tax | Yes | Yes |
| Exit tax | No | Yes |
| CFC rules | No | Yes |
| Digital services tax | No | Yes |
| Crypto-specific rules | No | No |
| Participation exemption | No | Yes |
| Territorial exemption | No | No |
Special regimes
|
VN
Vietnam
|
ES
Spain
|
|
|---|---|---|
| Digital nomad tax regime | No | No |
| Non-dom regime | No | Yes |
| Non-dom details | — | Beckham Law (Ley Beckham) - 24% flat rate on Spanish-source income up to EUR 600k for inbound workers |
Active special regimes in Vietnam
- Economic Zones & High-Tech Parks10% flat
Active special regimes in Spain
- Ley Beckham (Inbound Assignees)24% flat
Residency and filing
|
VN
Vietnam
|
ES
Spain
|
|
|---|---|---|
| Residency threshold | 183 days | 183 days |
| Filing deadline | March 31 | June 30 |
| Automatic extension | No | No |
| Residency rules | Tax resident if present in Vietnam for 183 days or more in a calendar year or in a period of 12 consecutive months, or have a registered permanent residence or a rented house for 183 days or more. | Resident if present 183+ days in calendar year, or center of economic/vital interests is in Spain |
| Filing notes | Annual PIT finalization due March 31 following the tax year for employment income. Monthly declarations required for business income. | Campaign typically April-June. Borrador (draft) return available from tax authority. |
| Exit tax details | — | Exit tax on unrealised gains for residents of 10+ years moving to non-EU/EEA countries |
| CFC rules details | — | CFC rules apply when >50% held in entity taxed at <75% of equivalent Spanish tax |