
Corporate Income Tax (CIT) in Vietnam: The Complete 2026 Guide for Foreign Investors
Corporate Income Tax (CIT) is a direct tax levied on the net taxable profits of enterprises operating in Vietnam. The standard statutory CIT rate is 20%.

Corporate Income Tax (CIT) is a direct tax levied on the net taxable profits of enterprises operating in Vietnam. The standard statutory CIT rate is 20%.

Vietnam Value Added Tax (VAT) is a tax levied on the added value of goods and services generated during the process of production, circulation, and consumption.

Personal Income Tax is charged at progressive rate from 5% to 35% for tax residents and a flat 20% for non-residents. Apply to residents’ incomes in Vietnam.

Circular 58/2026/TT-BTC streamlines accounting in Vietnam for micro-enterprises. Discover how foreign investors can optimize operations and compliance!

Master Vietnam’s International Tour Operator License for FDI companies in 2026. Navigate inbound limits, the 250M VND escrow, and personnel requirements.

Discover how the new law offers a full 3-year CIT exemption means for your business in Vietnam. Read our guide for classification criteria and compliance rules.

Maximize your initial capital with the 3 year corporate tax exemption for new SMEs Vietnam. Read our guide to understand Decree 20/2026 and SME criteria now.

All companies in Vietnam must apply for a digital business identification account (e-ID) by July 1, 2025. Learn how your company can comply to this regulation.

This article outlines solutions if you missed the 90-day deadline for injecting charter capital into your newly set up company in Vietnam.

Vietnam passed Resolution 198/2025/QH15 on May 17, 2025, officially ending the collection of the annual business license fee starting January 1, 2026.
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