🇻🇳 Viet Nam
East Asia & Pacific · ISORA participant ·
Viet Nam has implemented statutory country-by-country reporting requirements. In 2022, the country's tax revenue accounted for 19.0% of its GDP. The jurisdiction does not utilize automated bulk data matching, controlled foreign company rules, or interest limitation rules.Auto-generated summary of the verified data below; every fact traces to a source on this page.
19.0%
tax-to-GDP, general govt (2022, OECD)
7/11
enforcement powers assessed
Where the tax bite lands (2022)
Tax revenue by category, % of GDP, general government — OECD Revenue Statistics (Global).
Who collects it (2022)
| Level of government | % of GDP |
|---|---|
| Central government | 13.5% |
| Social security funds | 5.4% |
Tax-to-GDP over time
| 2010 | 2019 | 2022 |
|---|---|---|
| 20.0% | 18.9% | 19.0% |
General government, OECD Revenue Statistics (Global).
Headline statutory rates
As stated in PwC Worldwide Tax Summaries’ territory overview (fetched 2026-08-20) — the wording is PwC’s; source.
| Tax | Headline rate as stated |
|---|---|
| Headline PIT rate | Resident: Progressive rates up to 35% for employment income; Non-resident: A flat tax rate of 20% for employment income; See Vietnam's Individual tax summary for rates for non-employment income. |
| Headline CIT rate | 20 |
| Standard VAT rate | 10 |
| Headline individual capital gains tax rate | See Vietnam's Individual tax summary for capital gains tax. |
| Headline corporate capital gains tax rate | See Vietnam's Corporate tax summary for capital gains tax. |
| WHT rates (%) (Dividends/Interest/Royalties) | WHT applies to most payments made to foreign organisations and individuals undertaking business or earning income sourced from Vietnam, regardless of the residency status. WHT rates are nil for dividends. For interest and royalties, please refer to Vietnam's Corporate tax summary. |
| Headline net wealth/worth tax rate | NA |
| Headline inheritance tax rate | 10 |
| Headline gift tax rate | 10 NA stands for Not Applicable (i.e. the territory does not have the indicated tax or requirement) NP stands for Not Provided (i.e. the information is not currently provided in this chart) |
Enforcement powers
Automated bulk data matching No — power absent
Self-reported to ISORA (International Survey on Revenue Administration), FY2022.
“ISORA indicator "Administration undertakes fully automated compliance checks based on data matching/analysis" — value: No”
Source: IMF ISORA — International Survey on Revenue AdministrationOECD / IMF survey data · derived from the administration’s own survey answer
Crypto-asset reporting No evidence found
Identified by the OECD Global Forum as relevant to the CARF but not yet committed to implement it (as of 17 June 2025).
“Panama 2 , and Viet Nam”
Source: OECD Global Forum — Jurisdictions committed to implement the Crypto-Asset Reporting FrameworkOfficial source · quote machine-verified 2026-08-25
Citizenship-based taxation No — power absent
Vietnam taxes individuals by residence, not citizenship (PwC Worldwide Tax Summaries).
“Tax residents are subject to Vietnamese personal income tax (PIT) on their worldwide taxable income, wherever it is paid or received.”
Source: PwC Worldwide Tax Summaries — VietnamProfessional / legal analysis · quote machine-verified 2026-08-25
Controlled foreign company (CFC) rules No — power absent
Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026).
“OECD Corporate Tax Statistics: "Is there a controlled foreign company rule in place? · Not applicable" — No”
Source: OECD Corporate Tax StatisticsOECD / IMF survey data · derived from the administration’s own survey answer
Interest limitation rules No — power absent
Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026).
“OECD Corporate Tax Statistics: "Is there an interest limitation rule in place? · Not applicable" — No”
Source: OECD Corporate Tax StatisticsOECD / IMF survey data · derived from the administration’s own survey answer
Country-by-country reporting Yes — statutory power
Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (0).
“OECD Corporate Tax Statistics: "Is there a country-by-country reporting law in place?" — Yes”
Source: OECD Corporate Tax StatisticsOECD / IMF survey data · derived from the administration’s own survey answer
Public naming of non-compliant taxpayers Yes — statutory power
Self-reported to ISORA (International Survey on Revenue Administration), FY2022.
“ISORA indicator "Administration is empowered to make public details of some / all taxpayers subject to administrative penalties imposed for non-disclosure" — value: Yes”
Source: IMF ISORA — International Survey on Revenue AdministrationOECD / IMF survey data · derived from the administration’s own survey answer
Anti-avoidance regime detail (OECD Corporate Tax Statistics)
OECD-curated descriptions of this jurisdiction’s CFC, interest-limitation, CbCR and IP-regime rules.
CFC rules — 2 data points
| Is there a controlled foreign company rule in place? · Regime 1 | No |
| Is there a controlled foreign company rule in place? · Not applicable | No |
Interest limitation — 4 data points
| Is there a group ratio rule or similar type of rule in place? · Rule 1 | No |
| Is there an interest limitation rule in place? · Rule 1 | No |
| Is there an interest limitation rule in place? · Not applicable | No |
| Are there targeted rules to address specific risks not addressed by the general rule? · Rule 1 | Yes |
Country-by-country reporting — 5 data points
| Is there a country-by-country reporting law in place? | Yes |
| Further information | An ultimate parent entity resident in Viet Nam should prepare a CbC report within 90 days after the end of the reporting fiscal year. In all cases, a CbC report should be filed within 15 working days of receiving a request from the tax administration. Viet Nam does not apply local filing based on the BEPS Action 13 minimum standard. However, if a resident entity is a member of an MNE Group and the… |
| Deadline by which filings must be submitted | See comments |
| Reports are required for MNEs with annual revenues above | VND 18 000 billion |
| Headquarter jurisidiction filing required from | 01-May-17 |
IP regimes — 5 data points
| Regime name · Regime 1 | IP benefits |
| Status of the IP regime as determined by the OECD’s Forum on Harmful Tax Practices (FHTP). · Regime 1 | Under review |
| Asset types that can qualify for the IP regime · Regime 1 | Not restricted to three allowed asset categories |
| Tax rate that would otherwise apply · Regime 1 | 20.00% |
| Reduced tax rate that applies under the IP regime · Regime 1 | 0.00% or 10.00% |
Effective corporate tax rates
| Measure | Year | Rate |
|---|---|---|
| Capital allowances · Percentage of initial investment · Baseline · Country-specific interest and inflation rates · Acquired software · Not applicable | 2025 | 17.2% |
| Capital allowances · Percentage of initial investment · Baseline · Country-specific interest and inflation rates · Buildings · Not applicable | 2025 | 11.1% |
| Capital allowances · Percentage of initial investment · Baseline · Country-specific interest and inflation rates · Tangibles · Not applicable | 2025 | 13.7% |
| Capital allowances · Percentage of initial investment · Baseline · Fixed interest and inflation rates · Acquired software · Not applicable | 2025 | 18.9% |
| Capital allowances · Percentage of initial investment · Baseline · Fixed interest and inflation rates · Buildings · Not applicable | 2025 | 15.7% |
| Capital allowances · Percentage of initial investment · Baseline · Fixed interest and inflation rates · Tangibles · Not applicable | 2025 | 17.1% |
| Effective average tax rate · Percentage of taxable income · Baseline · Country-specific interest and inflation rates · Acquired software · Not applicable | 2025 | 15.6% |
| Effective average tax rate · Percentage of taxable income · Baseline · Country-specific interest and inflation rates · Composite · Not applicable | 2025 | 15.9% |
| Effective average tax rate · Percentage of taxable income · Baseline · Country-specific interest and inflation rates · Inventories · Not applicable | 2025 | 17.8% |
| Effective average tax rate · Percentage of taxable income · Baseline · Country-specific interest and inflation rates · Buildings · Not applicable | 2025 | 13.7% |
| Effective average tax rate · Percentage of taxable income · Baseline · Country-specific interest and inflation rates · Tangibles · Not applicable | 2025 | 16.5% |
| Effective average tax rate · Percentage of taxable income · Baseline · Fixed interest and inflation rates · Acquired software · Not applicable | 2025 | 18.1% |
| Effective average tax rate · Percentage of taxable income · Baseline · Fixed interest and inflation rates · Composite · Not applicable | 2025 | 18.1% |
| Effective average tax rate · Percentage of taxable income · Baseline · Fixed interest and inflation rates · Inventories · Not applicable | 2025 | 19.1% |
| Effective average tax rate · Percentage of taxable income · Baseline · Fixed interest and inflation rates · Buildings · Not applicable | 2025 | 17.0% |
| Effective average tax rate · Percentage of taxable income · Baseline · Fixed interest and inflation rates · Tangibles · Not applicable | 2025 | 18.4% |
| Effective marginal tax rate · Percentage of taxable income · Baseline · Country-specific interest and inflation rates · Acquired software · Not applicable | 2025 | 10.2% |
| Effective marginal tax rate · Percentage of taxable income · Baseline · Country-specific interest and inflation rates · Composite · Not applicable | 2025 | 11.3% |
| Effective marginal tax rate · Percentage of taxable income · Baseline · Country-specific interest and inflation rates · Inventories · Not applicable | 2025 | 17.7% |
| Effective marginal tax rate · Percentage of taxable income · Baseline · Country-specific interest and inflation rates · Buildings · Not applicable | 2025 | 3.9% |
| Effective marginal tax rate · Percentage of taxable income · Baseline · Country-specific interest and inflation rates · Tangibles · Not applicable | 2025 | 13.5% |
| Effective marginal tax rate · Percentage of taxable income · Baseline · Fixed interest and inflation rates · Acquired software · Not applicable | 2025 | 9.1% |
| Effective marginal tax rate · Percentage of taxable income · Baseline · Fixed interest and inflation rates · Composite · Not applicable | 2025 | 9.5% |
| Effective marginal tax rate · Percentage of taxable income · Baseline · Fixed interest and inflation rates · Inventories · Not applicable | 2025 | 17.5% |
| Effective marginal tax rate · Percentage of taxable income · Baseline · Fixed interest and inflation rates · Buildings · Not applicable | 2025 | -0.3% |
| Effective marginal tax rate · Percentage of taxable income · Baseline · Fixed interest and inflation rates · Tangibles · Not applicable | 2025 | 11.6% |
| Cost of capital · Percentage of investment · Baseline · Country-specific interest and inflation rates · Acquired software · Not applicable | 2025 | 8.3% |
| Cost of capital · Percentage of investment · Baseline · Country-specific interest and inflation rates · Composite · Not applicable | 2025 | 8.3% |
| Cost of capital · Percentage of investment · Baseline · Country-specific interest and inflation rates · Inventories · Not applicable | 2025 | 8.8% |
| Cost of capital · Percentage of investment · Baseline · Country-specific interest and inflation rates · Buildings · Not applicable | 2025 | 7.8% |
| Cost of capital · Percentage of investment · Baseline · Country-specific interest and inflation rates · Tangibles · Not applicable | 2025 | 8.5% |
| Cost of capital · Percentage of investment · Baseline · Fixed interest and inflation rates · Acquired software · Not applicable | 2025 | 3.3% |
| Cost of capital · Percentage of investment · Baseline · Fixed interest and inflation rates · Composite · Not applicable | 2025 | 3.3% |
| Cost of capital · Percentage of investment · Baseline · Fixed interest and inflation rates · Inventories · Not applicable | 2025 | 3.5% |
| Cost of capital · Percentage of investment · Baseline · Fixed interest and inflation rates · Buildings · Not applicable | 2025 | 3.0% |
| Cost of capital · Percentage of investment · Baseline · Fixed interest and inflation rates · Tangibles · Not applicable | 2025 | 3.3% |
OECD Corporate Tax Statistics, baseline scenario.
Administration self-reported metrics (ISORA)
Reported by the administration itself to the IMF/OECD/CIAT/IOTA International Survey on Revenue Administration. 1 = yes, 0 = no for policy questions.
| Indicator | Year | Value |
|---|---|---|
| Percentage of tax returns - Electronic, not prefilled - CIT | 2024 | — |
| Percentage of tax returns - Electronic, not prefilled - PIT | 2024 | — |
| Percentage of tax returns - Electronic, not prefilled - VAT | 2024 | — |
| Population per FTE | 2024 | 3132.178090689163 |
| Labor force per FTE | 2024 | 1772.020222070591 |
| Corporate taxpayers per FTE in LTO/P | 2024 | 3.443181818181818 |
| Active taxpayers on PIT register as percentage of Population | 2024 | — |
| Active taxpayers on PIT register as percentage of Labor Force | 2024 | — |
| Closing stock of collectable arrears as percentage of closing stock of arrears | 2024 | 81.4004481293674 |
| CIT arrears as percentage of CIT collected | 2024 | 4.010910332447942 |
| PIT arrears as percentage of PIT collected | 2024 | 3.948770188628619 |
| PAYE arrears as percentage of PIT collected | 2024 | — |
| VAT arrears as percentage of VAT collected | 2024 | — |
| Percentage of tax returns - Electronic, fully pre-filled deemed acceptance - CIT | 2021 | 0 |
| Percentage of tax returns - Electronic, fully pre-filled confirmation required - CIT | 2021 | 0 |
| Percentage of tax returns - Electronic, partially pre-filled with income and/or expense information - CIT | 2021 | 0 |
| Percentage of tax returns - Electronic, fully pre-filled deemed acceptance - PIT | 2021 | — |
| Percentage of tax returns - Electronic, fully pre-filled confirmation required - PIT | 2021 | — |
| Percentage of tax returns - Electronic, partially pre-filled with income and/or expense information - PIT | 2021 | — |
| Percentage of tax returns - Electronic, fully pre-filled deemed acceptance - VAT | 2021 | 0 |
| Percentage of tax returns - Electronic, fully pre-filled confirmation required - VAT | 2021 | 0 |
| Percentage of tax returns - Electronic, partially pre-filled with income and/or expense information - VAT | 2021 | 0 |
| Additional assessments raised through all audits and verification actions as percentage of tax collections | 2024 | — |
| Audit hit rate | 2024 | 88.80472194960122 |
| Percentage of tax returns - Electronic, not prefilled - PAYE | 2024 | — |
| Percentage of tax returns - Electronic, prefilled, modified by taxpayer - CIT | 2024 | — |
| Percentage of tax returns - Electronic, prefilled, not modified by taxpayer - CIT | 2024 | — |
| Percentage of tax returns - Electronic, prefilled, modified by taxpayer - PIT | 2024 | — |
| Percentage of tax returns - Electronic, prefilled not modified by taxpayer - PIT | 2024 | — |
| Percentage of tax returns - Electronic, prefilled, modified by taxpayer - PAYE | 2024 | — |
| Percentage of tax returns - Electronic, prefilled not modified by taxpayer - PAYE | 2024 | — |
| Percentage of tax returns - Electronic, prefilled, modified by taxpayer - VAT | 2024 | — |
| Percentage of tax returns - Electronic, prefilled not modified by taxpayer - VAT | 2024 | — |
| Percentage of tax returns - Electronic, prefilled Total - CIT | 2024 | — |
| Percentage of tax returns - Electronic, prefilled Total - PIT | 2024 | — |
| Percentage of tax returns - Electronic, prefilled Total - PAYE | 2024 | — |
| Percentage of tax returns - Electronic, prefilled Total - VAT | 2024 | — |
| Availability of specific powers in legislation / regulation to assist in collecting tax arrears | 2022 | 1 |
| Administrative sanctions for taxpayer non-disclosure - Common administrative penalty framework for non-disclosure across the major tax types | 2022 | 1 |
| Administrative sanctions for taxpayer non-disclosure - Penalties imposed generally take account of taxpayers' culpability (i.e. degree of blame) | 2022 | 1 |
| Administrative sanctions for taxpayer non-disclosure - Administration is empowered to remit / reduce penalties in appropriate circumstances | 2022 | 1 |
| Administrative sanctions for taxpayer non-disclosure - Administration is empowered to make public details of some / all taxpayers subject to administrative penalties imposed for non-disclosure | 2022 | 1 |
| On-time filing rate % - CIT | 2024 | 93.75504512423547 |
| On-time filing rate % - PIT | 2024 | 95.29253530598521 |
| On-time filing rate % - VAT | 2024 | 94.52438638670706 |
| On-time filing rate % - PAYE | 2024 | — |
| Administration pre-fills PIT returns or assessments | 2024 | 1 |
| Categories of third party information used to pre-fill PIT returns or assessments-Income information: Other income | 2019 | 1 |
| Categories of third party information used to pre-fill PIT returns or assessments-Income information: Wages and salaries | 2024 | 1 |
| Categories of third party information used to pre-fill PIT returns or assessments-Income information: Interest | 2019 | 1 |
| Categories of third party information used to pre-fill PIT returns or assessments-Income information: Capital gains/losses | 2019 | 1 |
| Categories of third party information used to pre-fill PIT returns or assessments-Taxpayer personal information | 2024 | 1 |
| Categories of third party information used to pre-fill PIT returns or assessments-Expense information: Donations | 2024 | 1 |
| Categories of third party information used to pre-fill PIT returns or assessments-Expense information: Certain insurance premiums | 2024 | 1 |
| Administration conducts random audits | 2022 | 0 |
| E-filing mandatory - CIT | 2022 | 1 |
| E-filing mandatory - PIT | 2022 | 1 |
| E-filing mandatory - Employer Withholdings | 2022 | 1 |
| E-filing mandatory - VAT | 2022 | 1 |
| E-payment mandatory - CIT | 2022 | 1 |
| E-payment mandatory - PIT | 2022 | 1 |
| E-payment mandatory - Employer Withholdings | 2022 | 1 |
| E-payment mandatory - VAT | 2022 | 1 |
| Employers withholding taxes on behalf of salaried employees | 2024 | 1 |
| Percentage of payments received electronically-By number of payments | 2024 | 98.9 |
| Percentage of payments received electronically-By value of payments | 2024 | 52.44 |
| Cooperative compliance approach exists for -Large taxpayers | 2024 | 0 |
| Cooperative compliance approach exists for -HNWI taxpayers | 2024 | 0 |
| Cooperative compliance approach exists for -Other taxpayers | 2024 | 0 |
| Most employees that have tax deducted through direct withholding required to file a return | 2024 | 0 |
| Administration receives data from devices that register transactions | 2024 | 1 |
| Administration uses electronic compliance checks as part of returns filing process | 2024 | 1 |
| Administration has specialized audit staff for international tax issues | 2022 | 1 |
| Administration has systems for importing, storing and managing third-party data - Customs data | 2022 | 0 |
| Administration has systems for importing, storing and managing third-party data - Data from stock exchanges | 2022 | 0 |
| Administration has systems for importing, storing and managing third-party data - Data from the Social Security Agency | 2022 | 0 |
| Administration has systems for importing, storing and managing third-party data - Data from online (internet-based) vendors | 2022 | 0 |
| Administration has systems for importing, storing and managing third-party data - Data from Utilities | 2022 | 0 |
| Administration checks the quality of data reported by third parties on a systematic basis | 2022 | 0 |
| Administration has systems for importing, storing and managing third-party data - Data on property ownership and sales | 2022 | 0 |
| Administration undertakes fully automated compliance checks based on data matching/analysis | 2022 | 0 |
| Administration measures the effectiveness of any compliance interventions undertaken | 2022 | 0 |
| Administration has standards for auditor productivity | 2022 | 0 |