A summary of Vietnam taxation

The information in this booklet is based on current taxation regulations and practice including certain legislative proposals as at 1 April 2015.

This booklet is intended as a general guide. Where specific transactions are being contemplated, definitive advice should be sought.


  • General Overview Most business activities and investments in Vietnam will be affected by the following taxes:
  • Corporate income tax;
  • Various withholding taxes;
  • Capital assignment profits tax;
  • Value added tax;
  • Import duties;
  • Personal income tax of Vietnamese and expatriate employees;
  • Social insurance, unemployment insurance and health insurance contributions.

There are various other taxes that may affect certain specific activities, including:

  • Special sales tax;
  • Natural resources tax;
  • Property taxes;
  • Export duties;
  • Environment protection tax.

All these taxes are imposed at the national level. There are no local, state or provincial taxes.

Please click PwC Vietnam Pocket Tax Book 2015  for more information.