Vietnamese taxation laws serve a major function in the countrys economic structure. These regulations control how the state earns income from residents and businesses. Learning about Vietnam tax codes is important for anyone conducting business in the country.

Vietnams taxation framework includes a variety of tax types, each applied based on activity. The most significant taxes include CIT, salary tax, like this value-added tax, luxury goods tax, and border taxes.

CIT is levied against all companies generating profit within Vietnam. The standard rate is 20%, although qualified industries may benefit from lower taxation. These preferential treatments are usually applied to firms involved in healthcare, or those registered in priority regions.

PIT in Vietnam uses a graduated model with brackets ranging from five to thirty-five percent, depending on the income amount.