Top income tax
35.0%
Worldwide system
Corporate tax
20.0%
VAT
10.0%
standard rate
Tax residency
183 days
80 tax treaties
Vietnam tax profile
Data year: 2026
- Tax system
- Worldwide Worldwide income taxation for tax residents. Non-residents taxed on Vietnamese-sourced income only at flat 20%.
- Top PIT rate
- 35.0%
- Corporate tax rate
- 20.0%
- VAT
- 10.0%
- Capital gains tax
- 20.0% Capital gains on property transfer: 2% of selling price. Securities: 0.1% of selling price. Other capital gains: 20% of net gain.
- Social security (employee)
- 10.5%
- Social security (employer)
- 21.5%
- Dividend withholding
- 0.0%
- Interest withholding
- 5.0%
- Royalty withholding
- 10.0%
- Inheritance tax
- 10.0%
- Treaty count
- 80
Income tax brackets
Personal income
| Bracket min | Bracket max | Rate |
|---|---|---|
| VND 0 | VND 60,000,000 | 5.0% |
| VND 60,000,000 | VND 120,000,000 | 10.0% |
| VND 120,000,000 | VND 216,000,000 | 15.0% |
| VND 216,000,000 | VND 384,000,000 | 20.0% |
| VND 384,000,000 | VND 624,000,000 | 25.0% |
| VND 624,000,000 | VND 960,000,000 | 30.0% |
| VND 960,000,000 | and above | 35.0% |
Special regimes (1)
| Name | Rate/amount | Duration | Status |
|---|---|---|---|
| Economic Zones & High-Tech Parks Preferential CIT rates and exemptions for investments in economic zones, industr... | 10.0% | 15yr | Active |
Tax residency
- Days threshold
- 183 days
- 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.
- Exit tax
- No
- CFC rules
- No
Filing information
- Fiscal year
- 01-01 – 12-31
- Filing deadline
- March 31
Sources
- KPMG Vietnam VAT reduction to 2026 (accessed May 3, 2026)
- PwC Vietnam other taxes (accessed May 3, 2026)
- PwC Worldwide Tax Summaries - Vietnam (accessed Mar 23, 2026) PIT, CIT, VAT, withholding rates