Home Taxation in Vietnam

Taxation in Vietnam

Withholding Tax in Vietnam

Foreign Contractor Withholding Tax ('FCWT') applies to payments of interest, royalties, licence fees, foreign contractors’ fees, cross-border leases, insurance/reinsurance, airline and express delivery charges to a foreign entity.
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 for foreign contactor (VAT)

Value Added Tax for foreign contactor (VAT)

 Foreign contractor (FC) is entitled to choose one of two incorporate tax regimes available under Vietnam Law., i.e. (i) Paying Value Added Tax according to declared revenue and expense which is similar to tax regime applicable to domestic enterprises and (ii) Paying Value Added Tax according to fixed rates...

Personal Income Tax (’PIT’) in Vietnam

We would like to inform you some information about Vietnam PIT as follows:
Corporate Income Tax for Foreign contractor in Vietnam

Corporate Income Tax for Foreign contractor in Vietnam

Foreign constructor is entitled to choose one of two incorporate tax regimes available under Vietnam Law., i.e. (i) Paying Corporate Income Tax according to declared revenue and expense which is similar to tax regime applicable to domestic enterprises and (ii) Paying Corporate Income Tax according to fixed rates which...

Tax holiday in Vietnam

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

Value-added tax (VAT) in Vietnam

We would like to provide you with some information about VAT in Vietnam as follows: Scope of application Value-added tax (’VAT’) applies to goods and services used for production, trading and consumption in Vietnam (including goods and services purchased from abroad). In each case the business must charge VAT on the...

Environment Protection Tax in Vietnam

The Law on Environment Protection Tax took effect from 1 January 2012.

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:

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...