🇻🇳 Vietnam · Tax System
Corporate tax, VAT/GST, personal income tax, capital gains, and filing obligations.
Quick answer
Vietnam's taxes are run by the General Department of Taxation: personal income tax, corporate income tax and VAT. Tax residents (183+ days or a permanent residence) are taxed on worldwide income.
Vietnam taxes are administered by the General Department of Taxation under the Ministry of Finance. Companies commonly deal with corporate income tax, VAT, withholding/foreign-contractor tax and payroll-related filings.
- Use the General Department of Taxation portal for official filing, taxpayer and e-tax services.
- VAT and corporate-tax treatment can vary by activity, incentive, location and temporary policy; verify current rules before quoting rates.
- Foreign-contractor tax can apply to offshore suppliers earning Vietnam-sourced contract income.
Official authorities
- General Department of Taxation
Official tax authority portal.
- Ministry of Finance
Finance ministry overseeing tax policy.
Frequently asked questions
When am I a Vietnamese tax resident?
Generally if you are in Vietnam 183+ days in a year or have a registered permanent residence; residents are taxed on worldwide income.
How is personal income tax structured?
Employment income is taxed on progressive brackets, with different rules for residents and non-residents.
What is the VAT rate?
VAT applies to most goods and services at a standard rate, with reduced rates for some categories.
Official-information aggregation, not legal advice. Always verify on the authority's own site.