Source-cited draft: corporate income tax for Vietnam (tax year 2025) — rates, thresholds and rules with primary-source citations. Unverified; pending local-accountant review.
Built by Michael Cutajar and the OpenAccountants team. Written from the official sources it cites.
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Every figure is drawn from this Guide and cited to its source.
Standard CIT rate
20%Law on Corporate Income Tax (https://taxsummaries.pwc.com/vietnam/corporate/taxes-on-corporate-income)
Reduced rate - revenue not exceeding VND 3 billion
15%Law on Corporate Income Tax (2025) (https://www.ey.com/en_gl/technical/tax-alerts/vietnam-passes-new-corporate-income-tax-law)
Reduced rate - revenue over VND 3 billion to VND 50 billion
17%Law on Corporate Income Tax (2025) (https://www.ey.com/en_gl/technical/tax-alerts/vietnam-passes-new-corporate-income-tax-law)
Special rate - oil and gas / certain extractive activities
25% to 50% depending on the project/contractLaw on Corporate Income Tax (https://taxsummaries.pwc.com/vietnam/corporate/taxes-on-corporate-income)
Tax base
Assessable income = taxable revenue less deductible expenses, plus other income; taxed on worldwide income for resident companiesLaw on Corporate Income Tax (https://taxsummaries.pwc.com/vietnam/corporate/income-determination)
Withholding tax on dividends paid to a corporate shareholder
0%Law on Corporate Income Tax (https://taxsummaries.pwc.com/vietnam/corporate/withholding-taxes)
Withholding tax on dividends paid to an individual
5%Law on Personal Income Tax (No. 04/2007/QH12, as amended) (https://taxsummaries.pwc.com/vietnam/corporate/withholding-taxes)
Foreign Contractor Tax on interest paid abroad (CIT portion)
5%Circular on Foreign Contractor Tax (Foreign Contractor Tax regime) (https://taxsummaries.pwc.com/vietnam/corporate/withholding-taxes)
Foreign Contractor Tax on royalties paid abroad (CIT portion)
10%Circular on Foreign Contractor Tax (Foreign Contractor Tax regime) (https://taxsummaries.pwc.com/vietnam/corporate/withholding-taxes)
Foreign Contractor Tax on services (deemed CIT portion)
5%Circular on Foreign Contractor Tax (Foreign Contractor Tax regime) (https://taxsummaries.pwc.com/vietnam/corporate/withholding-taxes)
FCT remittance deadline
Within 10 days of each payment to the foreign contractor (declaration-on-each-payment method)Circular on Foreign Contractor Tax (Foreign Contractor Tax regime) (https://taxsummaries.pwc.com/vietnam/corporate/withholding-taxes)
Quarterly provisional CIT payment deadline
By the 30th day of the first month of the following quarter (no quarterly return required)Law on Tax Administration (No. 38/2019/QH14) (https://taxsummaries.pwc.com/vietnam/corporate/tax-administration)
Annual CIT finalisation return and final payment deadline
Last day of the 3rd month after the financial year-endLaw on Tax Administration (No. 38/2019/QH14) (https://taxsummaries.pwc.com/vietnam/corporate/tax-administration)
Rendered from the canonical facts model. General reference only — confirm with a qualified professional before acting.
The standard CIT rate is 20%. A new Corporate Income Tax Law effective 1 October 2025 introduced reduced rates for micro and small enterprises based on annual revenue. Oil, gas and certain mineral activities are taxed at higher special rates.
Vietnam taxes cross-border payments to foreign parties mainly through the Foreign Contractor Tax (FCT) regime, which bundles VAT and CIT/PIT. Dividends paid to corporate shareholders are generally not subject to further withholding; payments to individuals are. Treaty relief may reduce these rates.
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