What is the standard Vietnam CIT rate?

The standard corporate income tax rate is 20%, applicable to most enterprises not qualifying for a preferential regime. This rate has been in effect since 2016.

Which enterprises qualify for the 10% preferential rate?

Enterprises in prioritized sectors (high technology, software production, renewable energy, education, healthcare, social housing) or in Specially Disadvantaged Socioeconomic Areas listed by the government qualify for the 10% rate, typically for 15 years from first revenue.

Which enterprises qualify for the 15% or 17% rate?

Under Law No. 67/2025/QH15, 15% applies when qualifying prior-year total revenue does not exceed VND 3 billion, while 17% applies above VND 3 billion through VND 50 billion. Statutory exclusions include certain related-group companies and specified income, so confirm eligibility before selecting a rate.

What counts as taxable profit in Vietnam?

Taxable profit is revenue minus deductible business expenses, plus other taxable income, minus exempt income and allowable carried losses. Expenses that are not business-related or lack the documentation required by tax law generally must be added back. Enter the final adjusted figure here.

Are there additional local surcharges on top of the CIT rate?

No. Vietnam does not levy provincial surcharges on corporate income tax. The national CIT rate is the only direct tax on corporate profits.

Does this cover the 5% rate for petroleum contracts?

No. Petroleum exploration and production contracts are taxed under a separate regime (32–50%) negotiated with the government. This tool covers standard commercial enterprises only.

Vietnam Corporate Tax Calculator

Enter your taxable profit and enterprise type to calculate Vietnam corporate income tax under the standard 20% rate or preferential rates.

Company Details

Taxable Profit (VND)

VND

CIT Rate

Standard — 20% Applies to most commercial enterprises in Vietnam

Qualifying small enterprise — 17% Prior-year total revenue over VND 3B through VND 50B, subject to exclusions

Qualifying small enterprise — 15% Prior-year total revenue up to VND 3B, subject to exclusions

Preferential — 10% High-tech, software, renewable energy, education, healthcare, social housing enterprises

Enter your taxable profit and click Calculate Tax to see results.

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Summary

This calculator determines Vietnam corporate income tax (CIT) payable under Law No. 67/2025/QH15. The standard rate is 20%. Subject to statutory exclusions, enterprises whose prior-year total revenue does not exceed VND 3 billion may use 15%, and those above VND 3 billion up to VND 50 billion may use 17%. Qualifying investment activities may use a 10% incentive. The tool applies the rate you select to taxable profit.

How it works

Enter your company's taxable profit for the period (revenue minus deductible expenses).
Select the applicable CIT rate: Standard 20%, turnover-based 17% or 15%, or a qualifying 10% incentive.
The calculator multiplies taxable profit by the chosen rate to give tax payable.
After-tax profit (taxable profit minus CIT) is displayed alongside the effective rate.
Use the breakdown to cross-check with your accountant's figures before filing.

Use cases

Estimate quarterly provisional CIT payments (tam tinh thue TNDN).
Compare tax burden between standard and preferential rate regimes.
Model after-tax profit available for dividend distribution.
Plan end-of-year profit retention versus distribution strategy.
Prepare financial projections for investors or foreign parent companies.
Verify CIT figures in audited financial statements.

Frequently Asked Questions

Last updated: 2026-06-11 · Reviewed by Nham Vu