Vn Tax Overview

---
name: vn-tax-overview
description: "Source-cited draft: tax overview 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-tax-overview"
  jurisdiction: "VN"
  tax_year: "2025"
  last_updated: "2026-07-13"
---

# Vietnam Tax Overview

## Vietnam Tax Overview

## Vietnam tax system at a glance

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.

- **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 Finance  _(Law 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 only  _(Law 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** — 20 percent  _(Law on Corporate Income Tax — https://taxsummaries.pwc.com/vietnam/corporate/taxes-on-corporate-income)_
- **Top personal income tax rate (residents, employment income)** — 35 percent  _(Law 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)** — 20 flat percent  _(Law 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% percent  _(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-end  _(Law 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-end  _(Law on Tax Administration (No. 38/2019/QH14) — https://taxsummaries.pwc.com/vietnam/individual/tax-administration)_

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