Stamp duties

Enterprises, which have properties liable to registration fee, shall have to pay registration fees before registering their ownership or use rights with competent state agencies.

Special Consumption Tax

Levied on goods such as cigarettes, alcohol, spirits and beer, vehicles with fewer than 24 seats, petrol, playing cards, joss paper and some air conditioners;

Social Insurance and Health Insurance

Social Insurance: employers contribute 15% and employees contribute 5% of total salary.

Personal Income Tax

Tax rate for foreigners residing in Vietnam and Vietnamese citizens working overseas:

Import/Export Tax

Import and export duty rates are subject to frequent changes (as often as quarterly). We recommend you to frequently check how these changes may affect your business.

Value Added Tax

The three rates of VAT are as follows:

Corporate Income Tax and Household Business Income Tax

Corporate Income Tax and Household Business Income Tax

Business Registration Tax

Private enterprises, partnership companies, limited liability companies, and shareholding companies pay the business registration tax based on the registered capital in the business registration license or the investment license

Other Taxes and Duties

In this section, you will find basic information relating to

Payroll Taxes

In this section, you will find basic information relating to

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