Source-cited draft: tax overview 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 tax year
Calendar year (1 January - 31 December)Law on Tax Administration (No. 38/2019/QH14) — https://taxsummaries.pwc.com/vietnam
Currency
Vietnamese Dong (VND)Law on Tax Administration (No. 38/2019/QH14) — https://taxsummaries.pwc.com/vietnam
National tax authority
General Department of Taxation (Tong cuc Thue), Ministry of FinanceLaw on Tax Administration (No. 38/2019/QH14) — https://taxsummaries.pwc.com/vietnam
Basis of taxation
Residents taxed on worldwide income; non-residents taxed on Vietnam-source income onlyLaw on Personal Income Tax (No. 04/2007/QH12, as amended) — https://taxsummaries.pwc.com/vietnam/individual/taxes-on-personal-income
Headline corporate income tax rate
20Law on Corporate Income Tax — https://taxsummaries.pwc.com/vietnam/corporate/taxes-on-corporate-income
Top personal income tax rate (residents, employment income)
35Law on Personal Income Tax (No. 04/2007/QH12, as amended) — https://taxsummaries.pwc.com/vietnam/individual/taxes-on-personal-income
Non-resident personal income tax rate (employment income)
20Law on Personal Income Tax (No. 04/2007/QH12, as amended) — https://taxsummaries.pwc.com/vietnam/individual/taxes-on-personal-income
Does Vietnam have VAT?
Yes - VAT applies with a standard rate of 10%Law on Value-Added Tax — https://taxsummaries.pwc.com/vietnam/corporate/other-taxes
Temporary VAT reduction
2% reduction (standard rate effectively 8%) for eligible goods/services from 1 July 2025 to 31 December 2026 ((approx - confirm scope of eligible goods/services))National Assembly Resolution on VAT reduction — https://vietnam.incorp.asia/vietnam-tax-reform-2025/
Annual CIT 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
Annual PIT self-filing deadline (individuals filing directly)
Last day of the 4th month after the tax year-endLaw on Tax Administration (No. 38/2019/QH14) — https://taxsummaries.pwc.com/vietnam/individual/tax-administration
Rendered from the canonical facts model. General reference only — confirm with a qualified professional before acting.
Vietnam levies tax at the national level through the General Department of Taxation. The tax year is the calendar year and the currency is the Vietnamese Dong (VND). Residents are taxed on worldwide income; non-residents on Vietnam-source income only.
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