Vn Corporate Income Tax

---
name: vn-corporate-income-tax
description: "Source-cited draft: corporate income tax for Vietnam (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/vn-corporate-income-tax"
  jurisdiction: "VN"
  tax_year: "2025"
  last_updated: "2026-07-13"
---

# Vietnam Corporate Income Tax

## Corporate income tax rates

- **Standard CIT rate** — 20% percent  _(Law on Corporate Income Tax (https://taxsummaries.pwc.com/vietnam/corporate/taxes-on-corporate-income))_
- **Reduced rate - revenue not exceeding VND 3 billion** — 15% percent  _(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% percent  _(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/contract percent ((approx - confirm by project))  _(Law 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 companies  _(Law on Corporate Income Tax (https://taxsummaries.pwc.com/vietnam/corporate/income-determination))_

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.

## Withholding taxes and filing deadlines

- **Withholding tax on dividends paid to a corporate shareholder** — 0% percent (no additional CIT withholding on dividends to companies)  _(Law on Corporate Income Tax (https://taxsummaries.pwc.com/vietnam/corporate/withholding-taxes))_
- **Withholding tax on dividends paid to an individual** — 5% percent  _(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% percent (may be reduced by an applicable double tax agreement)  _(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% percent (may be reduced by an applicable double tax agreement)  _(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% percent  _(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-end  _(Law on Tax Administration (No. 38/2019/QH14) (https://taxsummaries.pwc.com/vietnam/corporate/tax-administration))_

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.

## 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 `vn-corporate-income-tax` on the OpenAccountants connector (https://www.openaccountants.com/connect), or read https://www.openaccountants.com/skills/vn-corporate-income-tax. If neither is available, confirm every figure against the official source pages cited above before relying on it.