The Corporate Tax Rate in Vietnam stands at 20 percent. Corporate Tax Rate in Vietnam averaged 25.60 percent from 1997 until 2025, reaching an all time high of 35.00 percent in 1998 and a record low of 20.00 percent in 2016. source: General Department Of Taxation - Ministry Of Finance

Related	Last	Previous	Unit	Reference
Corporate Tax Rate	20.00	20.00	percent	Dec 2025
Personal Income Tax Rate	35.00	35.00	percent	Dec 2025
Sales Tax Rate	10.00	10.00	percent	Dec 2025
Social Security Rate	32.00	32.00	percent	Dec 2025
Social Security Rate For Companies	21.50	21.50	percent	Dec 2025
Social Security Rate For Employees	10.50	10.50	percent	Dec 2025

Vietnam Corporate Tax Rate

In Vietnam, the Corporate Income tax rate is a tax collected from companies. Its amount is based on the net income companies obtain while exercising their business activity, normally during one business year. The benchmark we use refers to the highest rate for Corporate Income. Revenues from the Corporate Tax Rate are an important source of income for the government of Vietnam.