La Corporate Income Tax

---
name: la-corporate-income-tax
description: "Source-cited draft: corporate income tax for Laos (tax year 2025) — rates, thresholds and rules with primary-source citations. Unverified; pending local-accountant review."
license: "AGPL-3.0-or-later (code) / OpenAccountants Guide License v1.0 (content)"
metadata:
  source: openaccountants
  openaccountants_url: "https://www.openaccountants.com/skills/la-corporate-income-tax"
  jurisdiction: "LA"
  tax_year: "2025"
  last_updated: "2026-07-13"
---

# Laos Corporate Income Tax

## Profit tax rates

- **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% percent  _(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 listing percent  _(Law 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) percent  _(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% percent (approx — confirm; concession agreements may vary)  _(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% percent  _(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% percent (approx — confirm)  _(Law on Income Tax (Law No. 67/NA, 2019) — https://taxsummaries.pwc.com/lao-pdr/corporate/taxes-on-corporate-income)_

## Lump-sum tax for micro/SME businesses

- **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) percent  _(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 turnover percent  _(Law 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 turnover percent  _(Law 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 turnover percent  _(Law on Income Tax (Law No. 67/NA, 2019) — https://taxsummaries.pwc.com/lao-pdr/corporate/taxes-on-corporate-income)_

## Withholding tax and filing

- **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) percent  _(Law on Income Tax (Law No. 67/NA, 2019) — https://taxsummaries.pwc.com/lao-pdr/corporate/withholding-taxes)_
- **Withholding on interest** — 10% percent  _(Law on Income Tax (Law No. 67/NA, 2019) — https://taxsummaries.pwc.com/lao-pdr/corporate/withholding-taxes)_
- **Withholding on royalties (IP)** — 5% percent  _(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 year (approx — confirm)  _(Tax Administration Law (Lao PDR) — https://laos.acclime.com/guides/financial-statement-filing/)_
- **Annual financial statement filing** — By 31 March following a 31 December year-end  _(Accounting 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 income  _(Law on Income Tax (Law No. 67/NA, 2019) — https://taxsummaries.pwc.com/lao-pdr/corporate/taxes-on-corporate-income)_

## Today's figures and who stands behind this skill

This file is an AI skill (tax rules your AI follows) from OpenAccountants, copied on 2026-07-13. Rates, thresholds and deadlines change. For the current version of this skill, its official sources and the named accountant (if any) who stands behind it, call `get_skill` with slug `la-corporate-income-tax` on the OpenAccountants connector (https://www.openaccountants.com/connect), or read https://www.openaccountants.com/skills/la-corporate-income-tax. If neither is available, confirm every figure against the official source pages cited above before relying on it.