Vietnam: what is the corporate tax rate?

20%. That is the headline rate, the one ordinary companies pay.

Vietnam: what is the income tax rate?

5% to 35%. Depending on the country, a flat rate or a progressive scale.

FiScore 5.4 out of 10, ranked 94th of 217: around the world average.

Vietnam vs World average Compare another country

Corporate 20% · Personal 5% to 35% · VAT 10% · VND

FiScore

94th Light Heavy

Corporate income taxheadline rate

20%

20.8%

−0.8points

Personal income taxtop bracket

35%

17%

+18.0points

VATstandard rate

10%

14%

−4.0points

Corporate income tax
Regime	Rate
Taux général standard regime	20%
Petites et moyennes entreprises 15 à 17 % selon les conditions, loi de 2025	15%