Vietnam tax codes serve a major function in the countrys fiscal policies. These rules govern how the state earns income from individuals and corporations. Learning about Vietnam tax codes is necessary for anyone conducting business in the country.

The Vietnamese tax system includes a variety of fiscal categories, each applied based on business sector. The most common taxes include CIT, PIT, VAT, image source excise duty, and import-export duties.

Business income tax is charged to all companies generating profit within Vietnam. The base level is 20%, although some businesses may benefit from lower taxation. These tax benefits are usually granted to firms involved in education, or those operating in economic zones.

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