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Vietnam

Corp Tax: 20%Setup: 50 EURIncorporate: 25 daysData Quality: 50%

Tax Rates

Corporate Tax

20%Verified Feb 2026

Effective Corporate Rate

20%

Capital Gains

20%

Personal Income (Top)

35%Verified Feb 2026

VAT

10%Verified Feb 2026

VAT Reduced Rates

0%, 5%

Dividend Withholding

0%Verified Feb 2026

Tax System

System Type

worldwide

Foreign Income Taxed

Yes

CFC Rules

NoVerified Feb 2026

Transfer Pricing

highVerified Feb 2026

TP Documentation Required

Yes

Incentives

IP Regime

AvailableVerified Feb 2026

IP Effective Rate

Crypto Tax

capital gainsVerified Feb 2026

Crypto Rate

20%

Participation Exemption

None

International

Total Treaties

82Verified Feb 2026

Double Tax Agreements

Key Partners

Japan, Singapore, South Korea, United States, France, Germany, United Kingdom, Australia, China

Exit Tax