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Taxation in Vietnam

Special Sales Tax (’SST’) in Vietnam

We would like to provide some information about Special Sale Tax and other taxes in Vietnam for you as follows:
PTI, taxation in vietnam

Personal Income Tax Rate applicable for resident tax payer in Vietnam.

Question: How to calculate the Personal Income Tax Rate applicable for resident tax payer in Vietnam?   Answer: SBLAW would like to brief the progressive Personal Income Tax Rate applicable for resident tax payer in Vietnam as follows:   Income (A)                        ...

Tax holiday in Vietnam

Under Vietnam Law, tax incentives are granted based on regulated encouraged sectors and difficult socio-economic locations.

Other liabilities of company to be complied during operation.

After receiving the Investment Certificate, the FDI company should consider the following liabilities of company to be complied during operation. 1 Taxation: Under the Vietnam Law, following taxes may affect to the Company and foreigner working for the Company in Vietnam: -  Corporate Income Tax which is levied on the taxable...

Double Tax in Vietnam

The withholding taxes in the table be affected by relevant DTAs. For example, the deemed CIT on foreign contractors may be eliminated or reduced through a relevant DTA.

Tax of the foreign enterprise in Vietnam

Question: How's the government tax of the foreign enterprise in Vietnam? I mean the profit income tax.   If I run the business and setting up pirvate company(farm) in Vietnam, In additon of the company profit tax, should I need to pay the personal income tax? It means I need to...

Natural Resources Tax in Vietnam

Natural resources tax is payable by industries exploiting Vietnam’s natural resources such as petroleum, minerals, forest products, seafood and natural water.
Tax Payer having permanent establishment in Vietnam

Tax Payer having permanent establishment in Vietnam

According to the Agreement between the government of the Government of Socialist Republic of Vietnam and the foreign countries (for example Government of Republic of France), a Tax Payer shall be considered as having permanent establishment in a Country if it has one of followings: - A registered head office; -...
Value Added Tax Refund for foreign contractor.

Value Added Tax Refund for foreign contractor.

Under Vietnam Law, only when foreign contactor (FC) selects the option of Paying Value Added Tax according to declared revenue and expense and is classified to one of following cases as stipulated at the Article 8 of The Circular No. 219/2013/TT-BTC dated 31 December 2013 of the Ministry of...
FDI company in Vietnam

Tax for FDI company in Vietnam

Regarding to tax, after setting up the company, FDI company shall have to pay following tax: - Business License Tax: It is from 50USD-150USD/one year. Tax Rate shall very much depend on investment capital amount registered by your Company in Vietnam. - Corporate Income Tax: From 20-22% of profit of your...