Vietnamese taxation laws are a key element in the countrys fiscal policies. These rules control how taxes are collected from individuals and corporations. Understanding Vietnam tax codes is essential for index anyone investing in the country.

Vietnams taxation framework includes a variety of levies, each applied based on activity. The most common taxes include CIT, PIT, consumption tax, excise duty, and import-export duties.

CIT is applied on all companies earning income within Vietnam. The general tax rate is twenty percent, although eligible sectors may benefit from lower taxation. These tax benefits are usually granted to firms involved in healthcare, or those operating in underdeveloped areas.

Individual income tax in Vietnam uses a progressive system with rates ranging from five to thirty-five percent, depending on the salary.