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Vietnam corporate tax, filed on time

Get help with tax registration, returns and supporting records.

Tax departmentCIT, VAT & finalisation
Audited statementsEvery foreign-invested company
Investment registrationThe project behind an incentive
Capital accountHow profit leaves Vietnam

Vietnam corporate tax, in plain terms

What sets the tax calendar

  1. Tax code

    Issued with the enterprise registration certificate; there is no separate tax registration.

  2. Before the first invoice

    Accounting regime, chief accountant, digital signature, bank accounts, VAT method and e-invoices come first.

  3. Quarterly payments

    Provisional corporate income tax is paid through the year, quarter by quarter.

  4. Finalisation

    The annual return is filed, and the balance paid, by the last day of the third month after the year ends.

  5. Audit

    A foreign-invested company’s annual statements are audited by a licensed Vietnamese firm, at any size.

  6. Transfer pricing

    Related-party rules apply as soon as a founder lends the company money.

A man working through papers at a laptop by a leafy window

Where new companies get caught

A founder at a laptop above a busy Vietnamese street

Payments abroad

Foreign contractor tax is withheld and declared on each payment to an overseas supplier, before the company has made a profit.

Review your Vietnam tax position

Tell us the entity, the city and your year end. We prepare a written tax position: the rate you provision at, whether an exemption or incentive is realistically yours, VAT on your sales and the calendar, handled by a named owner.

  • A dedicated specialist reviews your case.
  • Fixed scope in writing before any work begins.
  • Avg reply 3 minutes on WhatsApp, 24 × 7.

Request a consultation

No obligation. We tell you if it is not the right route.

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What clients say

Frequently asked

What is the corporate income tax rate in Vietnam?
20%, under Law No. 67/2025/QH15 in force from 1 October 2025. An enterprise whose total revenue in the preceding tax period did not exceed VND 3 billion pays 15%, and one whose revenue was above VND 3 billion and not above VND 50 billion pays 17%. A subsidiary or related company of an enterprise outside those bands does not get the reduced rate. Incentive rates apply to registered projects in listed sectors and locations.
Do I need a tax registration separate from company registration in Vietnam?
No. Under the Law on Enterprises the enterprise code on the registration certificate is the tax code. What follows is a set of initial formalities — accounting regime, chief accountant, digital signature, bank accounts, VAT method and e-invoice registration — that must be completed before the first invoice.
When is the annual corporate income tax return due in Vietnam?
On the last day of the third month after the end of the fiscal year, under Law 108/2025/QH15 — 31 March for a calendar-year company — and the balance of tax is paid by the same date. The audited financial statements are filed within 90 days of the year end, and quarterly provisional payments are due by the last day of the first month after each quarter.
Does a foreign-owned company in Vietnam have to be audited?
Yes. The Law on Independent Audit requires the annual financial statements of a foreign-invested enterprise to be audited by a licensed Vietnamese audit firm, at any size and in any year. The audited statements are filed with the finalisation and are a condition of remitting profit abroad.
What is the foreign contractor tax?
It is the corporate income tax and VAT of a foreign supplier with no permanent establishment in Vietnam, withheld by the Vietnamese payer from the payment and declared for each payment. Software subscriptions, licences and services bought from abroad are within it unless the supplier has registered directly with the Vietnamese tax authority.
When can I take profit out of Vietnam?
Once a year, after the fiscal year closes, after the audited financial statements and the finalisation have been filed and the company’s tax obligations met, with at least seven working days’ notice to the tax office, through the direct investment capital account. Not while the statements show accumulated losses.
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