Source-cited draft: corporate income tax for Laos (tax year 2025) — rates, thresholds and rules with primary-source citations. Unverified; pending local-accountant review.
Source-cited draft.Written from sources but not reviewed by a licensed practitioner, so it may be incomplete or wrong. General reference only; don't file or take a position on it without professional review.
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Overview of profit tax rates
Lao PDR levies profit tax (corporate income tax) at a flat standard rate with several sector-specific rates. The standard rate was reduced from 24% to 20%. Figures below are an unverified draft.
Standard profit tax rate
20%Law on Income Tax (Law No. 67/NA, 2019) — https://taxsummaries.pwc.com/lao-pdr/corporate/taxes-on-corporate-income
Companies listed on the Lao Securities Exchange
13% for the first 4 years from listingLaw on Income Tax (Law No. 67/NA, 2019) — https://taxsummaries.pwc.com/lao-pdr/corporate/taxes-on-corporate-income
Producers/importers of tobacco products
22% (includes a 2% contribution to the cigarette control fund)Law on Income Tax (Law No. 67/NA, 2019) — https://taxsummaries.pwc.com/lao-pdr/corporate/taxes-on-corporate-income
Mineral / mining industry under concession
35%Law on Income Tax (Law No. 67/NA, 2019) — https://taxsummaries.pwc.com/lao-pdr/corporate/taxes-on-corporate-income
Education / training & research centres
5%Law on Income Tax (Law No. 67/NA, 2019) — https://taxsummaries.pwc.com/lao-pdr/corporate/taxes-on-corporate-income
Green / environmentally-friendly technology companies
7%Law on Income Tax (Law No. 67/NA, 2019) — https://taxsummaries.pwc.com/lao-pdr/corporate/taxes-on-corporate-income
Overview of lump-sum tax for micro/SME businesses
Small businesses that do not keep full Lao accounting books pay a lump-sum (presumptive) tax on turnover instead of standard profit tax.
Annual turnover of LAK 50 million or less
0% (exempt from lump-sum tax)Law on Income Tax (Law No. 67/NA, 2019) — https://taxsummaries.pwc.com/lao-pdr/corporate/taxes-on-corporate-income
Lump-sum tax — manufacturing/agriculture (turnover LAK 50m–400m)
1% of turnoverLaw on Income Tax (Law No. 67/NA, 2019) — https://taxsummaries.pwc.com/lao-pdr/corporate/taxes-on-corporate-income
Lump-sum tax — commerce (turnover LAK 50m–400m)
2% of turnoverLaw on Income Tax (Law No. 67/NA, 2019) — https://taxsummaries.pwc.com/lao-pdr/corporate/taxes-on-corporate-income
Lump-sum tax — services (turnover LAK 50m–400m)
3% of turnoverLaw on Income Tax (Law No. 67/NA, 2019) — https://taxsummaries.pwc.com/lao-pdr/corporate/taxes-on-corporate-income
Overview of withholding tax and filing
Lao PDR applies withholding/income tax to dividends, interest and royalties, and sets annual return and instalment deadlines.
Withholding on dividends
10% (domestic-law rate; treaties may reduce, e.g. 5% for ≥10% holdings)Law on Income Tax (Law No. 67/NA, 2019) — https://taxsummaries.pwc.com/lao-pdr/corporate/withholding-taxes
Withholding on interest
10%Law on Income Tax (Law No. 67/NA, 2019) — https://taxsummaries.pwc.com/lao-pdr/corporate/withholding-taxes
Withholding on royalties (IP)
5%Law on Income Tax (Law No. 67/NA, 2019) — https://taxsummaries.pwc.com/lao-pdr/corporate/withholding-taxes
Annual profit tax return deadline
By 20 January of the year following the tax yearTax Administration Law (Lao PDR) — https://laos.acclime.com/guides/financial-statement-filing/
Annual financial statement filing
By 31 March following a 31 December year-endAccounting Law (Lao PDR) — https://news.bloombergtax.com/daily-tax-report-international/laos-tax-agency-issues-notice-on-2025-financial-statement-filing-deadline-for-enterprise-account-holders
Tax base
Domestic companies taxed on worldwide income; foreign companies on Lao-source incomeLaw on Income Tax (Law No. 67/NA, 2019) — https://taxsummaries.pwc.com/lao-pdr/corporate/taxes-on-corporate-income
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