Vietnam tax codes serve a major function in the countrys financial system. These regulations govern how revenues are gathered from individuals and corporations. Understanding Vietnam tax codes is necessary for anyone investing in the country.

The Vietnamese tax resource tax system includes a variety of levies, each imposed based on activity. The most significant taxes include business profit tax, salary tax, VAT, excise duty, and border taxes.

Business income tax is levied against all companies generating profit within Vietnam. The standard rate is twenty percent, although eligible sectors may benefit from tax incentives. These preferential treatments are usually offered to firms involved in healthcare, or those located in priority regions.

Personal income tax in Vietnam uses a tiered structure with rates ranging from a small to high percentage, depending on the salary.