Tax regulations in Vietnam serve an important function in managing the revenue collection and ensuring national budgeting. Knowing these regulations is important for related resource site residents, companies, and outside enterprises doing business in the nation. Vietnamese fiscal policies has been designed to support economic growth while also achieving social objectives.

The country has different tax categories that are collected on people and businesses. The core categories include enterprise income tax, salary-based tax, VAT, excise tax, and import-export duties. Each of these has its own rules and thresholds, depending on the economic activity.

Corporate income tax in Vietnam is assessed to all entities that generate income within its territory. The normal rate is 20%, although reductions are offered for specific industries like technology, education, and medical services.