Country tax profile · 2026
Vietnam corporate tax
How Vietnam taxes corporate
The standard corporate profits tax in Vietnam is 20%. Standard 20% (from 2025 reform: 15% for revenue under VND 3bn, 17% for VND 3-50bn). Oil & gas 25-50%; certain mineral extraction 40-50%. Incentive rates 10%/15%/17% for priority sectors.
Compiled by MyNomadWorld for Vietnam and currently being re-verified against primary sources. Confirm with a local adviser before relying on it.
How Vietnam's corporate tax compares
Vietnam's corporate tax of 20% is the 105th highest of the 180 countries we track, against a global average of 21.2% and a Asia average of 19.2%.
Countries with a similar corporate tax
Belarus (20%) · Libya (20%) · Madagascar (20%) · Thailand (20%) · Morocco (20%) · Finland (20%)
Who is a tax resident of Vietnam?
Present in Vietnam >=183 days in a calendar year or in 12 consecutive months from arrival; OR has a registered permanent residence / leased dwelling for >=183 days in the tax year.
Related Vietnam taxes
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What is the corporate tax rate in Vietnam?
The standard corporate profits tax in Vietnam is 20%. Standard 20% (from 2025 reform: 15% for revenue under VND 3bn, 17% for VND 3-50bn). Oil & gas 25-50%; certain mineral extraction 40-50%. Incentive rates 10%/15%/17% for priority sectors.