Tax in Vietnam: VAT, income tax, company tax
10% (8% on most supplies to 31 Dec 2026)
Vietnam charges 10% VAT as the statutory standard rate, with a temporary reduction to 8% on most goods and services running to 31 December 2026. Some sectors are excluded from the reduction and stay at 10%. The rate is verified against General Department of Taxation, Ministry of Finance, Vietnam on 19 August 2026; the top personal income-tax rate is 35% (2026 tax year, Official Gazette of Vietnam (congbao.chinhphu.vn) — Law 109/2025/QH15), and the headline company tax rate is 20% (OECD Corporate Tax Statistics).
VAT in Vietnam
Value-added: VAT is charged on sales and reclaimed on purchases. A temporary 8% rate applies to most 10%-rated supplies until 31 December 2026 under Decree 174/2025/ND-CP.
- Standard rate
- 10% (8% on most supplies to 31 Dec 2026)
- Local name
- VAT — Value Added Tax
- Type
- VAT
- Reduced rates
- 5%
- Filing
- Quarterly / Monthly / Annual
- Authority
- General Department of Taxation, Ministry of Finance, Vietnam
- Current rate since
- 1 July 2025
Income tax in Vietnam
The top personal income-tax band is 35% for the 2026 tax year.
Company tax in Vietnam
The headline corporate income tax rate is 20%. In effect since 1 January 2026.
Indicative only: confirm with Viet Nam's national tax authority. OECD 2026: central statutory CIT 20%, combined (central+sub-central) 20%
Ask your AI assistant about tax in Vietnam
The figures on this page are callable by any MCP-compatible assistant through the free Tax MCP. Add https://taxmcp.ai2fin.com as a custom connector in Claude, ChatGPT, Cursor or your own agent — no login, no API key — then ask:
- “What is the VAT rate in Vietnam, and what is the source?”
- “Estimate income tax in Vietnam on VND 60,000 for 2026.”
- “What is the company tax rate in Vietnam and how is it sourced?”
Connect in three steps, and what a connected answer looks like: Tax MCP.
Vietnam, answered
Questions about tax in Vietnam
- What is the VAT rate in Vietnam?
- The standard VAT (Value Added Tax) rate in Vietnam is 10% (8% on most supplies to 31 Dec 2026), verified against General Department of Taxation, Ministry of Finance, Vietnam on 19 August 2026. A reduced rate of 5% applies to some categories. Value-added: VAT is charged on sales and reclaimed on purchases. A temporary 8% rate applies to most 10%-rated supplies until 31 December 2026 under Decree 174/2025/ND-CP.
- What is the top income tax rate in Vietnam?
- The top personal income-tax band in Vietnam is 35% for the 2026 tax year, verified against Official Gazette of Vietnam (congbao.chinhphu.vn) — Law 109/2025/QH15 on 6 October 2026. The free income-tax calculator on this site works through the bands below it, and shows the rate table it used.
- What is the company tax rate in Vietnam?
- The headline corporate income tax rate in Vietnam is 20%, as published by OECD Corporate Tax Statistics (checked 6 October 2026, verification pending). Indicative only: confirm with Viet Nam's national tax authority. OECD 2026: central statutory CIT 20%, combined (central+sub-central) 20%
- Can an AI assistant look up tax rates for Vietnam?
- Yes. The free Tax MCP at https://taxmcp.ai2fin.com gives Claude, ChatGPT, Cursor or any MCP-compatible agent the same sourced figures as this page: the VAT rate, an income-tax estimate, the company tax rate and a side-by-side comparison with other countries, each answer citing the authority and the date it was checked. Add the endpoint as a custom connector; there is no login or API key.
- How current is the Vietnam tax information on this page?
- Every figure on this page carries the date it was last checked against its source; the most recent check is 6 October 2026. The consumption-tax rate comes from a maintained rate ledger cross-checked against General Department of Taxation, Ministry of Finance, Vietnam, and each income, company and capital-gains figure has its own source and date. A figure that has not yet been verified against a linked official source says so instead of claiming a tick. General information computed from published government rates, not tax advice. Check the linked authority or a registered adviser before relying on a figure.
Sources
- General Department of Taxation, Ministry of Finance, Vietnam
- Official Gazette of Vietnam (congbao.chinhphu.vn) — Law 109/2025/QH15
- OECD Corporate Tax Statistics
Last checked 6 October 2026. General information computed from published government rates, not tax advice. Check the linked authority or a registered adviser before relying on a figure.
See every rate side by side in the tax rates table, put Vietnam next to another country in the comparison tool, or read the tax facts.
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