{"id":3534,"date":"2023-11-17T04:01:26","date_gmt":"2023-11-17T04:01:26","guid":{"rendered":"https:\/\/gtax.vn\/english\/?p=3534"},"modified":"2023-11-20T02:50:02","modified_gmt":"2023-11-20T02:50:02","slug":"what-types-of-taxes-in-vietnam-will-be-applied-to-foreign-companies","status":"publish","type":"post","link":"https:\/\/gtax.vn\/english\/what-types-of-taxes-in-vietnam-will-be-applied-to-foreign-companies\/","title":{"rendered":"What types of taxes in Vietnam will be applied to foreign companies?"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"3534\" class=\"elementor elementor-3534\">\n\t\t\t\t<div class=\"elementor-element elementor-element-b3e9731 e-flex e-con-boxed e-con e-parent\" data-id=\"b3e9731\" data-element_type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-fcabf00 elementor-widget elementor-widget-theme-post-title elementor-page-title elementor-widget-heading\" data-id=\"fcabf00\" data-element_type=\"widget\" data-widget_type=\"theme-post-title.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h1 class=\"elementor-heading-title elementor-size-default\">What types of taxes in Vietnam will be applied to foreign companies?<\/h1>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-71feb07 elementor-align-center elementor-widget elementor-widget-post-info\" data-id=\"71feb07\" data-element_type=\"widget\" data-widget_type=\"post-info.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<ul class=\"elementor-inline-items elementor-icon-list-items elementor-post-info\">\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item elementor-repeater-item-2d01522 elementor-inline-item\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text elementor-post-info__item elementor-post-info__item--type-time\">\n\t\t\t\t\t\t\t\t\t\t4:01 am\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t<li class=\"elementor-icon-list-item elementor-repeater-item-6863c75 elementor-inline-item\" itemprop=\"author\">\n\t\t\t\t\t\t<a href=\"https:\/\/gtax.vn\/english\/author\/admin\/\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text elementor-post-info__item elementor-post-info__item--type-author\">\n\t\t\t\t\t\t\t\t\t\tadmin\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t<\/a>\n\t\t\t\t<\/li>\n\t\t\t\t<\/ul>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-56d133f elementor-widget elementor-widget-text-editor\" data-id=\"56d133f\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p><em>\u00a0 Currently, foreign investors doing business in Vietnam will be subject to many taxes. It is important that you understand the different types of taxes in Vietnam that you may be required to pay so that you can plan ahead and ensure compliance. <\/em><\/p><p>\u00a0 There are 4 main types of taxes in Vietnam that foreign businesses must pay: <strong>Corporate income tax <\/strong>(CIT), <strong>Value added tax <\/strong>(VAT), <a href=\"https:\/\/gtax.vn\/english\/personal-income-tax-pit-in-vietnam\/\" target=\"_blank\" rel=\"noopener\"><strong>Personal income tax<\/strong><\/a>(PIT), <strong>License tax<\/strong>.<\/p><p>\u00a0 \u00a0Let&#8217;s learn about taxes for foreign businesses in Vietnam in the article below!<\/p><h3><span style=\"color: #000080;\">Corporate income tax (CIT)<\/span><\/h3><p><strong>\u00a0 \u00a0Corporate income tax<\/strong> is a tax levied on income from production, business activities and other income of businesses such as: income from property transfer, property rights,&#8230; and other income of taxpayers.<\/p><p>Corporate income tax is shown in the Law on Corporate Income Tax, <em><strong>Decree 12\/2015\/ND-CP<\/strong><\/em>, <strong><em>Circular No. 78\/2014\/TT-BTC<\/em><\/strong> and <strong><em>Circular No. 96\/2015\/TT-BTC<\/em><\/strong> and other related regulations guiding CIT implementation guide.<\/p><p><strong>\u00a0 How to calculate corporate income tax:<\/strong><\/p><ul><li><strong>Corporate income tax payable<\/strong> = [(<span style=\"color: #0000ff;\">Taxable income<\/span> \u2013 (Tax-free incomes + Losses carried forward under regulations) \u00d7 Tax rate]<\/li><li><em><span style=\"color: #0000ff;\">Taxable income<\/span> = (Revenue \u2013 Expenses deducted) + other incomes<\/em><\/li><\/ul><p>The general CIT tax rate is 20%, effective from 01\/01\/2016.<\/p><p style=\"padding-left: 40px;\"><span style=\"color: #ff0000;\"><strong>Note:<\/strong><\/span> At year-end, the taxpayers must finalize CIT calculation and submit the tax finalization returns to the tax authority no later than the last day of the 3rd month since the end of the financial year.<\/p><h3><span style=\"color: #000080;\">Value added tax (VAT)<\/span><\/h3><p><strong>\u00a0 \u00a0Value added tax<\/strong> is an indirect tax, levied on the added value of goods and services during the production, circulation and distribution process.<\/p><p>However, not all goods and services must pay tax.<\/p><p>\u00a0 \u00a0Value added tax rates currently applied in Vietnam: 0%, 5%, 10% and the policy of reducing VAT from 10% to 8% from July 1, 2023 to December 31 \/2023 (<em>According to Clause 3, Article 8 of <strong>the Value Added Tax Law 2008;<\/strong>\u00a0Clause 1, Article 1 of <strong>Decree 44\/2023\/ND-CP<\/strong>, goods and services not listed in sections 1.1, 1.2, 1.3 will apply the tax rate added value 8%<\/em>)<\/p><p>\u00a0 \u00a0Depending on each different subject, different VAT calculation methods will be applied. According to current regulations (stipulated in the 2008 Value Added Tax Law, amended in 2013 and related documents), VAT is calculated and paid according to 02 methods: <strong>deduction method<\/strong> and <strong>direct tax<\/strong> calculation on added value.<\/p><ul><li><strong>The deduction method:<\/strong><\/li><\/ul><p style=\"padding-left: 40px;\"><strong>Payable value added tax<\/strong> = Input value added tax &#8211; The output value added tax is deductible<\/p><ul><li><strong>The direct method:<\/strong><\/li><\/ul><p style=\"padding-left: 40px;\"><strong>Value added tax payable<\/strong> = Value added of goods or services sold \u00d7 Value added tax rate<\/p><p style=\"padding-left: 40px;\"><span style=\"color: #ff6600;\"><strong>Note:<\/strong><\/span> The amount of VAT that businesses must pay depends on the group of goods and services produced and provided (there are many different VAT rates applied to groups of goods and services).<\/p><h3><span style=\"color: #000080;\"><strong>Personal income tax<\/strong>(PIT)<\/span><\/h3><p>\u00a0 \u00a0Income tax is the most common tax that foreigners must pay in Vietnam. The amount of income tax you pay is determined by your tax residency status, which is based on the amount of time you spend in the country. If you are a resident of Vietnam, you are obliged to pay income tax on all of your worldwide income, however, if you are a non-resident, you are only required to pay tax on income arising in Viet Nam.<\/p><p>\u00a0 \u00a0Employment income includes salaries, wages, allowances and subsidies, remuneration in all forms; boards of directors, control boards, management boards and other organizations; and bonuses in any form except those received from the government.<\/p><p>\u00a0 \u00a0Vietnam tax laws and regulations stipulate that taxpayers must be responsible for withholding Personal Income Tax (PIT) before declaring and submitting the tax returns to the tax authority along with the tax amount paid to the State Budget.<\/p><p>\u00a0 \u00a0Taxable income, PIT tax rates, tax calculation methods are specified in <strong><em>Circular No. 111\/2013\/TT-BTC<\/em><\/strong> and <em><strong>Circular No. 92\/2015\/TT-BTC<\/strong><\/em> and in relevant legal documents.<\/p><p>\u00a0 \u00a0PIT declaration must be prepared and submitted on a monthly or quarterly basis. At year-end, the taxpayers must finalize PIT calculation and submit the tax finalization returns to the tax authority no later than the last day of the 3rd month since the end of the financial year.<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e0ad15b elementor-widget elementor-widget-text-editor\" data-id=\"e0ad15b\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p><span style=\"color: #ff0000;\"><strong>\u00a0Note:<\/strong><\/span> <em>Currently, Vietnam&#8217;s Tax Authority is not interested in the personal income tax policy of the country hosting foreign investors. They deduct a portion of the rate stated in their laws and investors deal with the double taxation processes themselves.<\/em><\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-f443835 elementor-widget__width-auto ekit-equal-height-disable elementor-widget elementor-widget-elementskit-icon-box\" data-id=\"f443835\" data-element_type=\"widget\" data-widget_type=\"elementskit-icon-box.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<div class=\"ekit-wid-con\" >        <!-- link opening -->\n                <a href=\"https:\/\/gtax.vn\/english\/details-of-personal-income-tax-of-foreigners-in-vietnam\/\" target=\"_blank\" class=\"ekit_global_links\">\n                <!-- end link opening -->\n\n        <div class=\"elementskit-infobox text-left text-left icon-lef-right-aligin elementor-animation- media  \">\n                    <div class=\"elementskit-box-header elementor-animation-\">\n                <div class=\"elementskit-info-box-icon  text-center\">\n                    <i aria-hidden=\"true\" class=\"elementkit-infobox-icon icon icon-tag2\"><\/i>\n                <\/div>\n          <\/div>\n                        <div class=\"box-body\">\n                            <h5 class=\"elementskit-info-box-title\">\n                      Read more                <\/h5>\n                        \t\t  <p>* Details of Personal Income Tax of foreigners in Vietnam<\/p>\n                                <\/div>\n        \n        \n                <\/div>\n                <\/a>\n        <\/div>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-291931e elementor-widget elementor-widget-text-editor\" data-id=\"291931e\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<h3><span style=\"color: #000080;\"><strong>License tax<\/strong><\/span><\/h3><p>\u00a0 \u00a0License fee (License tax) are considered the most basic tax in Vietnam. <strong>License tax<\/strong> is collected annually. This level is based on the registered capital or annual revenue of the enterprise.<\/p><p>\u00a0 \u00a0Accordingly, taxpayers must declare and pay this fee amount to the state budget according to the provisions of <em><strong>Decree No. 139\/2016\/ND-CP<\/strong><\/em> (Decree 139) and <strong><em>Decree No. 22\/2020\/ND-CP<\/em> <\/strong>amend and supplement Decree 139 (Decree 22).<\/p><p>\u00a0 \u00a0Regarding details of license fees according to each size of registered charter capital of the taxpayer.<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-d2cc272 eael-dt-th-align-center eael-table-align-center elementor-widget elementor-widget-eael-data-table\" data-id=\"d2cc272\" data-element_type=\"widget\" data-widget_type=\"eael-data-table.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"eael-data-table-wrap\" data-table_id=\"d2cc272\" id=\"eael-data-table-wrapper-d2cc272\" data-custom_responsive=\"false\">\n\t\t\t<table class=\"tablesorter eael-data-table center\" id=\"eael-data-table-d2cc272\">\n\t\t\t    <thead>\n\t\t\t        <tr class=\"table-header\">\n\t\t\t\t\t\t\t\t\t            <th class=\"\" id=\"\" colspan=\"\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"data-table-header-text\">Size of registered charter capital<\/span><\/th>\n\t\t\t        \t\t\t\t            <th class=\"\" id=\"\" colspan=\"\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"data-table-header-text\">Annual Business License Fee<\/span><\/th>\n\t\t\t        \t\t\t\t        <\/tr>\n\t\t\t    <\/thead>\n\t\t\t  \t<tbody>\n\t\t\t\t\t\t\t\t\t\t\t<tr>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t   \t\t\t\t\t\t\t\t\t\t\t<td colspan=\"\" rowspan=\"\" class=\"\" id=\"\">\n\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"td-content-wrapper\"><div class=\"td-content\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<p class=\"p1\" style=\"text-align: center;\"><span class=\"s1\">Over VND 10 billion<\/span><\/p>\t\t\t\t\t\t\t\t\t\t\t\t<\/div><\/div>\n\t\t\t\t\t\t\t\t\t\t\t<\/td>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t   \t\t\t\t\t\t\t\t\t\t\t<td colspan=\"\" rowspan=\"\" class=\"\" id=\"\">\n\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"td-content-wrapper\"><div class=\"td-content\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<p style=\"text-align: center;\">3,000,000 VND<\/p>\t\t\t\t\t\t\t\t\t\t\t\t<\/div><\/div>\n\t\t\t\t\t\t\t\t\t\t\t<\/td>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/tr>\n\t\t\t        \t\t\t\t\t\t<tr>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t   \t\t\t\t\t\t\t\t\t\t\t<td colspan=\"\" rowspan=\"\" class=\"\" id=\"\">\n\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"td-content-wrapper\"><div class=\"td-content\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<p class=\"p1\" style=\"text-align: center;\"><span class=\"s1\">Less than and equal to VND 10 billion<\/span><\/p>\t\t\t\t\t\t\t\t\t\t\t\t<\/div><\/div>\n\t\t\t\t\t\t\t\t\t\t\t<\/td>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t   \t\t\t\t\t\t\t\t\t\t\t<td colspan=\"\" rowspan=\"\" class=\"\" id=\"\">\n\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"td-content-wrapper\"><div class=\"td-content\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<p style=\"text-align: center;\">2,000,000 VND<\/p>\t\t\t\t\t\t\t\t\t\t\t\t<\/div><\/div>\n\t\t\t\t\t\t\t\t\t\t\t<\/td>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/tr>\n\t\t\t        \t\t\t\t\t\t<tr>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t   \t\t\t\t\t\t\t\t\t\t\t<td colspan=\"\" rowspan=\"\" class=\"\" id=\"\">\n\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"td-content-wrapper\"><div class=\"td-content\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<p style=\"text-align: center;\">Other<\/p><p style=\"text-align: center;\">\u00a0(Branches, representative offices, business locations, public service units, and other economic organizations)<\/p>\t\t\t\t\t\t\t\t\t\t\t\t<\/div><\/div>\n\t\t\t\t\t\t\t\t\t\t\t<\/td>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t   \t\t\t\t\t\t\t\t\t\t\t<td colspan=\"\" rowspan=\"\" class=\"\" id=\"\">\n\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"td-content-wrapper\"><div class=\"td-content\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<p style=\"text-align: center;\">1,000,000 VND<\/p>\t\t\t\t\t\t\t\t\t\t\t\t<\/div><\/div>\n\t\t\t\t\t\t\t\t\t\t\t<\/td>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/tr>\n\t\t\t        \t\t\t    <\/tbody>\n\t\t\t<\/table>\n\t\t<\/div>\n\t  \t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-af7fb61 elementor-widget elementor-widget-text-editor\" data-id=\"af7fb61\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<h3><span style=\"color: #000080;\">Other types of Tax in Vietnam<\/span><\/h3><p>\u00a0 \u00a0Foreign contractor withholding tax\u00a0 means the tax obligations of foreign contractors when having any income inside Vietnam, which specifically refers to Circular 103\/2014\/TT-BTC.<\/p><p>\u00a0 \u00a0Given such tax areas are not directly subjected to the taxpayers aforementioned, in practice, there would be many cases in the taxpayers shall be responsible for withholding, submitting and making payment of tax on behalf of foreign contractors to the State Budget in case the taxpayers seek for goods\/ services from the foreign contractors.<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2406a50 elementor-widget elementor-widget-text-editor\" data-id=\"2406a50\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p class=\"p1\" style=\"text-align: left;\"><span class=\"s1\">\u00a0 \u00a0Regarding tax rates of Foreign contractor withholding tax, kindly find the below table for detailed rate applied to each substance of transactions:<\/span><\/p><table class=\"t1 aligncenter\" cellspacing=\"0\" cellpadding=\"0\"><tbody><tr><td valign=\"top\"><table class=\"t2\" cellspacing=\"0\" cellpadding=\"0\"><tbody><tr><td class=\"td1\" valign=\"middle\"><p class=\"p2\"><span class=\"s1\" style=\"color: #000080;\"><b>Description<\/b><\/span><\/p><\/td><td class=\"td2\" valign=\"middle\"><p class=\"p2\"><span class=\"s1\" style=\"color: #000080;\"><b>Foreign contractor withholding tax rate<\/b> <b>(CIT)<\/b><\/span><\/p><\/td><td class=\"td3\" valign=\"middle\"><p class=\"p2\"><span class=\"s1\" style=\"color: #000080;\"><b>Foreign contractor withholding tax rate<\/b> <b>(VAT)<\/b><\/span><\/p><\/td><\/tr><tr><td class=\"td1\" valign=\"middle\"><p class=\"p2\" style=\"text-align: left;\"><span class=\"s1\" style=\"color: #000080;\">Trades (disturbing, supply goods and\/or associated with services rendered in Vietnam)<\/span><\/p><\/td><td class=\"td2\" valign=\"middle\"><p class=\"p2\" style=\"text-align: center;\"><span class=\"s1\" style=\"color: #000080;\">1%<\/span><\/p><\/td><td class=\"td3\" valign=\"middle\"><p class=\"p2\"><span class=\"s1\" style=\"color: #000080;\">1% or exempted<\/span><\/p><\/td><\/tr><tr><td class=\"td1\" valign=\"middle\"><p class=\"p2\" style=\"text-align: left;\"><span class=\"s1\" style=\"color: #000080;\">Services (in general)<\/span><\/p><\/td><td class=\"td2\" valign=\"middle\"><p class=\"p2\" style=\"text-align: center;\"><span class=\"s1\" style=\"color: #000080;\">5%<\/span><\/p><\/td><td class=\"td3\" valign=\"middle\"><p class=\"p2\"><span class=\"s1\" style=\"color: #000080;\">5%<\/span><\/p><\/td><\/tr><tr><td class=\"td1\" valign=\"middle\"><p class=\"p2\" style=\"text-align: left;\"><span class=\"s1\" style=\"color: #000080;\">Restaurant\/ hotel\/ casino management services<\/span><\/p><\/td><td class=\"td2\" valign=\"middle\"><p class=\"p2\" style=\"text-align: center;\"><span class=\"s1\" style=\"color: #000080;\">10%<\/span><\/p><\/td><td class=\"td3\" valign=\"middle\"><p class=\"p2\"><span class=\"s1\" style=\"color: #000080;\">5%<\/span><\/p><\/td><\/tr><tr><td class=\"td1\" valign=\"middle\"><p class=\"p2\" style=\"text-align: left;\"><span class=\"s1\" style=\"color: #000080;\">Services associated with good supply which could not separate the value of goods and services<\/span><\/p><\/td><td class=\"td2\" valign=\"middle\"><p class=\"p2\"><span class=\"s1\" style=\"color: #000080;\">2%<\/span><\/p><\/td><td class=\"td3\" valign=\"middle\"><p class=\"p2\"><span class=\"s1\" style=\"color: #000080;\">3%<\/span><\/p><\/td><\/tr><tr><td class=\"td1\" valign=\"middle\"><p class=\"p2\" style=\"text-align: left;\"><span class=\"s1\" style=\"color: #000080;\">Insurance<\/span><\/p><\/td><td class=\"td2\" valign=\"middle\"><p class=\"p2\"><span class=\"s1\" style=\"color: #000080;\">5%<\/span><\/p><\/td><td class=\"td3\" valign=\"middle\"><p class=\"p2\"><span class=\"s1\" style=\"color: #000080;\">5% or exempted<\/span><\/p><\/td><\/tr><tr><td class=\"td1\" valign=\"middle\"><p class=\"p2\" style=\"text-align: left;\"><span class=\"s1\" style=\"color: #000080;\">Reinsurance abroad, commission of the reinsurance transfer<\/span><\/p><\/td><td class=\"td2\" valign=\"middle\"><p class=\"p2\"><span class=\"s1\" style=\"color: #000080;\">0.1%<\/span><\/p><\/td><td class=\"td3\" valign=\"middle\"><p class=\"p2\"><span class=\"s1\" style=\"color: #000080;\">exempted<\/span><\/p><\/td><\/tr><tr><td class=\"td1\" valign=\"middle\"><p class=\"p2\" style=\"text-align: left;\"><span class=\"s1\" style=\"color: #000080;\">Leasing machinery and equipment<\/span><\/p><\/td><td class=\"td2\" valign=\"middle\"><p class=\"p2\"><span class=\"s1\" style=\"color: #000080;\">5%<\/span><\/p><\/td><td class=\"td3\" valign=\"middle\"><p class=\"p2\"><span class=\"s1\" style=\"color: #000080;\">5%<\/span><\/p><\/td><\/tr><tr><td class=\"td1\" valign=\"middle\"><p class=\"p2\" style=\"text-align: left;\"><span class=\"s1\" style=\"color: #000080;\">Leasing aircraft, airplane engines\/ spare parts, vessels (for aircraft and vessel cannot be produced in Vietnam)<\/span><\/p><\/td><td class=\"td2\" valign=\"middle\"><p class=\"p2\"><span class=\"s1\" style=\"color: #000080;\">2%<\/span><\/p><\/td><td class=\"td3\" valign=\"middle\"><p class=\"p2\"><span class=\"s1\" style=\"color: #000080;\">exempted<\/span><\/p><\/td><\/tr><tr><td class=\"td1\" valign=\"middle\"><p class=\"p2\" style=\"text-align: left;\"><span class=\"s1\" style=\"color: #000080;\">Loan interest<\/span><\/p><\/td><td class=\"td2\" valign=\"middle\"><p class=\"p2\"><span class=\"s1\" style=\"color: #000080;\">5%<\/span><\/p><\/td><td class=\"td3\" valign=\"middle\"><p class=\"p2\"><span class=\"s1\" style=\"color: #000080;\">exempted<\/span><\/p><\/td><\/tr><tr><td class=\"td1\" valign=\"middle\"><p class=\"p2\" style=\"text-align: left;\"><span class=\"s1\" style=\"color: #000080;\">Derivative financial services<\/span><\/p><\/td><td class=\"td2\" valign=\"middle\"><p class=\"p2\"><span class=\"s1\" style=\"color: #000080;\">2%<\/span><\/p><\/td><td class=\"td3\" valign=\"middle\"><p class=\"p2\"><span class=\"s1\" style=\"color: #000080;\">exempted<\/span><\/p><\/td><\/tr><tr><td class=\"td1\" valign=\"middle\"><p class=\"p2\" style=\"text-align: left;\"><span class=\"s1\" style=\"color: #000080;\">Capital investment<\/span><\/p><\/td><td class=\"td2\" valign=\"middle\"><p class=\"p2\"><span class=\"s1\" style=\"color: #000080;\">0.1%<\/span><\/p><\/td><td class=\"td3\" valign=\"middle\"><p class=\"p2\"><span class=\"s1\" style=\"color: #000080;\">exempted<\/span><\/p><\/td><\/tr><tr><td class=\"td1\" valign=\"middle\"><p class=\"p2\" style=\"text-align: left;\"><span class=\"s1\" style=\"color: #000080;\">Construction, installation, including or excluding supply of materials, machinery, equipment<\/span><\/p><\/td><td class=\"td2\" valign=\"middle\"><p class=\"p2\"><span class=\"s1\" style=\"color: #000080;\">2%<\/span><\/p><\/td><td class=\"td3\" valign=\"middle\"><p class=\"p2\"><span class=\"s1\" style=\"color: #000080;\">3% or 5%<\/span><\/p><\/td><\/tr><tr><td class=\"td1\" valign=\"middle\"><p class=\"p2\" style=\"text-align: left;\"><span class=\"s1\" style=\"color: #000080;\">Royalty<\/span><\/p><\/td><td class=\"td2\" valign=\"middle\"><p class=\"p2\"><span class=\"s1\" style=\"color: #000080;\">10%<\/span><\/p><\/td><td class=\"td3\" valign=\"middle\"><p class=\"p2\"><span class=\"s1\" style=\"color: #000080;\">exempted<\/span><\/p><\/td><\/tr><tr><td class=\"td1\" valign=\"middle\"><p class=\"p2\" style=\"text-align: left;\"><span class=\"s1\" style=\"color: #000080;\">Transportation<\/span><\/p><\/td><td class=\"td2\" valign=\"middle\"><p class=\"p2\"><span class=\"s1\" style=\"color: #000080;\">2%<\/span><\/p><\/td><td class=\"td3\" valign=\"middle\"><p class=\"p2\"><span class=\"s1\" style=\"color: #000080;\">3% or 0%<\/span><\/p><\/td><\/tr><tr><td class=\"td1\" valign=\"middle\"><p class=\"p2\" style=\"text-align: left;\"><span class=\"s1\" style=\"color: #000080;\">Other business activities<\/span><\/p><\/td><td class=\"td2\" valign=\"middle\"><p class=\"p2\"><span class=\"s1\" style=\"color: #000080;\">2%<\/span><\/p><\/td><td class=\"td3\" valign=\"middle\"><p class=\"p2\"><span class=\"s1\" style=\"color: #000080;\">2%<\/span><\/p><\/td><\/tr><\/tbody><\/table><\/td><\/tr><\/tbody><\/table>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-61cce33 elementor-widget elementor-widget-text-editor\" data-id=\"61cce33\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p>\u00a0 \u00a0In addition to the taxes mentioned above, taxpayers operating in some industries and business lines with special conditions may be subject to other taxes such as: environmental protection tax; natural resources tax; special consumption tax,&#8230;<\/p><h3><span style=\"color: #000080;\">How can we help you?<\/span><\/h3><p>\u00a0 \u00a0Many foreigners face the complexity and inconsistency of tax policy in Vietnam. Especially related to personal income tax policy.<\/p><p>\u00a0 \u00a0This may be due to not filing on time, preparing personal income tax finalization documents in an amateurish manner, or misunderstanding tax rate policy.<\/p><p>\u00a0 \u00a0GTax understands the basic needs of each business as well as the complexities related to tax policy. With a team of skilled experts and extensive industry experience in each department, GTax will help you solve any obstacles you may encounter, thereby providing the best service experience.<\/p><p style=\"text-align: right;\"><em>Compiled by GTax<\/em><\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-b36d806 e-flex e-con-boxed e-con e-parent\" data-id=\"b36d806\" data-element_type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-35b9f0a elementor-widget elementor-widget-elementskit-post-list\" data-id=\"35b9f0a\" data-element_type=\"widget\" data-widget_type=\"elementskit-post-list.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<div class=\"ekit-wid-con\" >\t\t<ul class=\"elementor-icon-list-items ekit-post-list-wrapper \">\n\t\t\t\t\t\t<li class=\"elementor-icon-list-item   \">\n\t\t\t\t<a href=\"https:\/\/gtax.vn\/english\/personal-income-tax-tax-years-finalisations\/\" >\n\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-far-check-circle\" viewBox=\"0 0 512 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M256 8C119.033 8 8 119.033 8 256s111.033 248 248 248 248-111.033 248-248S392.967 8 256 8zm0 48c110.532 0 200 89.451 200 200 0 110.532-89.451 200-200 200-110.532 0-200-89.451-200-200 0-110.532 89.451-200 200-200m140.204 130.267l-22.536-22.718c-4.667-4.705-12.265-4.736-16.97-.068L215.346 303.697l-59.792-60.277c-4.667-4.705-12.265-4.736-16.97-.069l-22.719 22.536c-4.705 4.667-4.736 12.265-.068 16.971l90.781 91.516c4.667 4.705 12.265 4.736 16.97.068l172.589-171.204c4.704-4.668 4.734-12.266.067-16.971z\"><\/path><\/svg>\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"ekit_post_list_content_wraper\">\n\t\t\t\t\t\t\n\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Personal Income Tax: tax years &amp; finalisations<\/span>\n\n\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/a>\n\t\t\t<\/li>\n\t\t\t\t\t<li class=\"elementor-icon-list-item   \">\n\t\t\t\t<a href=\"https:\/\/gtax.vn\/english\/what-types-of-taxes-in-vietnam-will-be-applied-to-foreign-companies\/\" >\n\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-far-check-circle\" viewBox=\"0 0 512 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M256 8C119.033 8 8 119.033 8 256s111.033 248 248 248 248-111.033 248-248S392.967 8 256 8zm0 48c110.532 0 200 89.451 200 200 0 110.532-89.451 200-200 200-110.532 0-200-89.451-200-200 0-110.532 89.451-200 200-200m140.204 130.267l-22.536-22.718c-4.667-4.705-12.265-4.736-16.97-.068L215.346 303.697l-59.792-60.277c-4.667-4.705-12.265-4.736-16.97-.069l-22.719 22.536c-4.705 4.667-4.736 12.265-.068 16.971l90.781 91.516c4.667 4.705 12.265 4.736 16.97.068l172.589-171.204c4.704-4.668 4.734-12.266.067-16.971z\"><\/path><\/svg>\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"ekit_post_list_content_wraper\">\n\t\t\t\t\t\t\n\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">What types of taxes in Vietnam will be applied to foreign companies?<\/span>\n\n\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/a>\n\t\t\t<\/li>\n\t\t\t\t\t<li class=\"elementor-icon-list-item   \">\n\t\t\t\t<a href=\"https:\/\/gtax.vn\/english\/personal-tax-rates-on-other-income-in-vietnam\/\" >\n\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-far-check-circle\" viewBox=\"0 0 512 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M256 8C119.033 8 8 119.033 8 256s111.033 248 248 248 248-111.033 248-248S392.967 8 256 8zm0 48c110.532 0 200 89.451 200 200 0 110.532-89.451 200-200 200-110.532 0-200-89.451-200-200 0-110.532 89.451-200 200-200m140.204 130.267l-22.536-22.718c-4.667-4.705-12.265-4.736-16.97-.068L215.346 303.697l-59.792-60.277c-4.667-4.705-12.265-4.736-16.97-.069l-22.719 22.536c-4.705 4.667-4.736 12.265-.068 16.971l90.781 91.516c4.667 4.705 12.265 4.736 16.97.068l172.589-171.204c4.704-4.668 4.734-12.266.067-16.971z\"><\/path><\/svg>\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"ekit_post_list_content_wraper\">\n\t\t\t\t\t\t\n\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Personal tax rates on other income in Vietnam<\/span>\n\n\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/a>\n\t\t\t<\/li>\n\t\t\t\t\t<li class=\"elementor-icon-list-item   \">\n\t\t\t\t<a href=\"https:\/\/gtax.vn\/english\/non-taxable-benefits-and-income-in-vietnam\/\" >\n\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-far-check-circle\" viewBox=\"0 0 512 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M256 8C119.033 8 8 119.033 8 256s111.033 248 248 248 248-111.033 248-248S392.967 8 256 8zm0 48c110.532 0 200 89.451 200 200 0 110.532-89.451 200-200 200-110.532 0-200-89.451-200-200 0-110.532 89.451-200 200-200m140.204 130.267l-22.536-22.718c-4.667-4.705-12.265-4.736-16.97-.068L215.346 303.697l-59.792-60.277c-4.667-4.705-12.265-4.736-16.97-.069l-22.719 22.536c-4.705 4.667-4.736 12.265-.068 16.971l90.781 91.516c4.667 4.705 12.265 4.736 16.97.068l172.589-171.204c4.704-4.668 4.734-12.266.067-16.971z\"><\/path><\/svg>\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"ekit_post_list_content_wraper\">\n\t\t\t\t\t\t\n\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Non-Taxable Benefits and Income in Vietnam<\/span>\n\n\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/a>\n\t\t\t<\/li>\n\t\t\t\t\t<li class=\"elementor-icon-list-item   \">\n\t\t\t\t<a href=\"https:\/\/gtax.vn\/english\/details-of-personal-income-tax-of-foreigners-in-vietnam\/\" >\n\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-far-check-circle\" viewBox=\"0 0 512 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M256 8C119.033 8 8 119.033 8 256s111.033 248 248 248 248-111.033 248-248S392.967 8 256 8zm0 48c110.532 0 200 89.451 200 200 0 110.532-89.451 200-200 200-110.532 0-200-89.451-200-200 0-110.532 89.451-200 200-200m140.204 130.267l-22.536-22.718c-4.667-4.705-12.265-4.736-16.97-.068L215.346 303.697l-59.792-60.277c-4.667-4.705-12.265-4.736-16.97-.069l-22.719 22.536c-4.705 4.667-4.736 12.265-.068 16.971l90.781 91.516c4.667 4.705 12.265 4.736 16.97.068l172.589-171.204c4.704-4.668 4.734-12.266.067-16.971z\"><\/path><\/svg>\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"ekit_post_list_content_wraper\">\n\t\t\t\t\t\t\n\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Details of personal income tax of foreigners in Vietnam<\/span>\n\n\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/a>\n\t\t\t<\/li>\n\t\t\t\t\t<li class=\"elementor-icon-list-item   \">\n\t\t\t\t<a href=\"https:\/\/gtax.vn\/english\/personal-income-tax-pit-rate-in-vietnam\/\" >\n\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-far-check-circle\" viewBox=\"0 0 512 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M256 8C119.033 8 8 119.033 8 256s111.033 248 248 248 248-111.033 248-248S392.967 8 256 8zm0 48c110.532 0 200 89.451 200 200 0 110.532-89.451 200-200 200-110.532 0-200-89.451-200-200 0-110.532 89.451-200 200-200m140.204 130.267l-22.536-22.718c-4.667-4.705-12.265-4.736-16.97-.068L215.346 303.697l-59.792-60.277c-4.667-4.705-12.265-4.736-16.97-.069l-22.719 22.536c-4.705 4.667-4.736 12.265-.068 16.971l90.781 91.516c4.667 4.705 12.265 4.736 16.97.068l172.589-171.204c4.704-4.668 4.734-12.266.067-16.971z\"><\/path><\/svg>\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"ekit_post_list_content_wraper\">\n\t\t\t\t\t\t\n\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Personal income tax (PIT) rate in Vietnam<\/span>\n\n\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/a>\n\t\t\t<\/li>\n\t\t\t\t\t<li class=\"elementor-icon-list-item   \">\n\t\t\t\t<a href=\"https:\/\/gtax.vn\/english\/types-of-income-are-exempt-from-personal-income-tax-pit-in-vietnam\/\" >\n\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-far-check-circle\" viewBox=\"0 0 512 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M256 8C119.033 8 8 119.033 8 256s111.033 248 248 248 248-111.033 248-248S392.967 8 256 8zm0 48c110.532 0 200 89.451 200 200 0 110.532-89.451 200-200 200-110.532 0-200-89.451-200-200 0-110.532 89.451-200 200-200m140.204 130.267l-22.536-22.718c-4.667-4.705-12.265-4.736-16.97-.068L215.346 303.697l-59.792-60.277c-4.667-4.705-12.265-4.736-16.97-.069l-22.719 22.536c-4.705 4.667-4.736 12.265-.068 16.971l90.781 91.516c4.667 4.705 12.265 4.736 16.97.068l172.589-171.204c4.704-4.668 4.734-12.266.067-16.971z\"><\/path><\/svg>\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"ekit_post_list_content_wraper\">\n\t\t\t\t\t\t\n\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Types of income are exempt from personal income tax (PIT) in Vietnam<\/span>\n\n\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/a>\n\t\t\t<\/li>\n\t\t\t\t\t<li class=\"elementor-icon-list-item   \">\n\t\t\t\t<a href=\"https:\/\/gtax.vn\/english\/personal-income-tax-pit-in-vietnam\/\" >\n\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-far-check-circle\" viewBox=\"0 0 512 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M256 8C119.033 8 8 119.033 8 256s111.033 248 248 248 248-111.033 248-248S392.967 8 256 8zm0 48c110.532 0 200 89.451 200 200 0 110.532-89.451 200-200 200-110.532 0-200-89.451-200-200 0-110.532 89.451-200 200-200m140.204 130.267l-22.536-22.718c-4.667-4.705-12.265-4.736-16.97-.068L215.346 303.697l-59.792-60.277c-4.667-4.705-12.265-4.736-16.97-.069l-22.719 22.536c-4.705 4.667-4.736 12.265-.068 16.971l90.781 91.516c4.667 4.705 12.265 4.736 16.97.068l172.589-171.204c4.704-4.668 4.734-12.266.067-16.971z\"><\/path><\/svg>\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"ekit_post_list_content_wraper\">\n\t\t\t\t\t\t\n\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Personal Income Tax (PIT) in Vietnam<\/span>\n\n\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/a>\n\t\t\t<\/li>\n\t\t\t\t<\/ul>\n\t\t<\/div>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>\u00a0 Currently, foreign investors doing business in Vietnam will be subject to many taxes. It is important that you understand the different types of taxes in Vietnam that you may be required to pay so that you can plan ahead and ensure compliance. \u00a0 There are 4 main types of taxes in Vietnam that foreign &hellip;<\/p>\n<p class=\"read-more\"> <a class=\"\" href=\"https:\/\/gtax.vn\/english\/what-types-of-taxes-in-vietnam-will-be-applied-to-foreign-companies\/\"> <span class=\"screen-reader-text\">What types of taxes in Vietnam will be applied to foreign companies?<\/span> Read More \u00bb<\/a><\/p>\n","protected":false},"author":1,"featured_media":3537,"comment_status":"closed","ping_status":"open","sticky":false,"template":"elementor_theme","format":"standard","meta":{"_uag_custom_page_level_css":"","site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-gradient":""}},"footnotes":""},"categories":[8],"tags":[],"class_list":["post-3534","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tax-accounting"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v23.8 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>What types of taxes in Vietnam will be applied to foreign companies? - Gtax<\/title>\n<meta name=\"description\" content=\"There are 4 types of taxes in Vietnam that foreign businesses have to pay: Corporate income tax (CIT), Value added tax (VAT), Personal income tax (PIT), License tax.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/gtax.vn\/english\/what-types-of-taxes-in-vietnam-will-be-applied-to-foreign-companies\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"What types of taxes in Vietnam will be applied to foreign companies? - Gtax\" \/>\n<meta property=\"og:description\" content=\"There are 4 types of taxes in Vietnam that foreign businesses have to pay: Corporate income tax (CIT), Value added tax (VAT), Personal income tax (PIT), License tax.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/gtax.vn\/english\/what-types-of-taxes-in-vietnam-will-be-applied-to-foreign-companies\/\" \/>\n<meta property=\"og:site_name\" content=\"Gtax\" \/>\n<meta property=\"article:published_time\" content=\"2023-11-17T04:01:26+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2023-11-20T02:50:02+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/gtax.vn\/english\/wp-content\/uploads\/2023\/11\/types-of-tax-in-vietnam.webp\" \/>\n\t<meta property=\"og:image:width\" content=\"1200\" \/>\n\t<meta property=\"og:image:height\" content=\"700\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/webp\" \/>\n<meta name=\"author\" content=\"admin\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"admin\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"6 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\/\/gtax.vn\/english\/what-types-of-taxes-in-vietnam-will-be-applied-to-foreign-companies\/#article\",\"isPartOf\":{\"@id\":\"https:\/\/gtax.vn\/english\/what-types-of-taxes-in-vietnam-will-be-applied-to-foreign-companies\/\"},\"author\":{\"name\":\"admin\",\"@id\":\"https:\/\/gtax.vn\/english\/#\/schema\/person\/1a375890608ccf299f4f6322c428ef11\"},\"headline\":\"What types of taxes in Vietnam will be applied to foreign companies?\",\"datePublished\":\"2023-11-17T04:01:26+00:00\",\"dateModified\":\"2023-11-20T02:50:02+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\/\/gtax.vn\/english\/what-types-of-taxes-in-vietnam-will-be-applied-to-foreign-companies\/\"},\"wordCount\":1228,\"publisher\":{\"@id\":\"https:\/\/gtax.vn\/english\/#organization\"},\"image\":{\"@id\":\"https:\/\/gtax.vn\/english\/what-types-of-taxes-in-vietnam-will-be-applied-to-foreign-companies\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/gtax.vn\/english\/wp-content\/uploads\/2023\/11\/types-of-tax-in-vietnam.webp\",\"articleSection\":[\"Tax &amp; Accounting\"],\"inLanguage\":\"en-US\"},{\"@type\":\"WebPage\",\"@id\":\"https:\/\/gtax.vn\/english\/what-types-of-taxes-in-vietnam-will-be-applied-to-foreign-companies\/\",\"url\":\"https:\/\/gtax.vn\/english\/what-types-of-taxes-in-vietnam-will-be-applied-to-foreign-companies\/\",\"name\":\"What types of taxes in Vietnam will be applied to foreign companies? - Gtax\",\"isPartOf\":{\"@id\":\"https:\/\/gtax.vn\/english\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\/\/gtax.vn\/english\/what-types-of-taxes-in-vietnam-will-be-applied-to-foreign-companies\/#primaryimage\"},\"image\":{\"@id\":\"https:\/\/gtax.vn\/english\/what-types-of-taxes-in-vietnam-will-be-applied-to-foreign-companies\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/gtax.vn\/english\/wp-content\/uploads\/2023\/11\/types-of-tax-in-vietnam.webp\",\"datePublished\":\"2023-11-17T04:01:26+00:00\",\"dateModified\":\"2023-11-20T02:50:02+00:00\",\"description\":\"There are 4 types of taxes in Vietnam that foreign businesses have to pay: Corporate income tax (CIT), Value added tax (VAT), Personal income tax (PIT), License tax.\",\"breadcrumb\":{\"@id\":\"https:\/\/gtax.vn\/english\/what-types-of-taxes-in-vietnam-will-be-applied-to-foreign-companies\/#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/gtax.vn\/english\/what-types-of-taxes-in-vietnam-will-be-applied-to-foreign-companies\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\/\/gtax.vn\/english\/what-types-of-taxes-in-vietnam-will-be-applied-to-foreign-companies\/#primaryimage\",\"url\":\"https:\/\/gtax.vn\/english\/wp-content\/uploads\/2023\/11\/types-of-tax-in-vietnam.webp\",\"contentUrl\":\"https:\/\/gtax.vn\/english\/wp-content\/uploads\/2023\/11\/types-of-tax-in-vietnam.webp\",\"width\":1200,\"height\":700,\"caption\":\"There are 4 types of taxes in Vietnam that foreign businesses have to pay: Corporate income tax, Value added tax, Personal income tax, License tax.\"},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/gtax.vn\/english\/what-types-of-taxes-in-vietnam-will-be-applied-to-foreign-companies\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\/\/gtax.vn\/english\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"What types of taxes in Vietnam will be applied to foreign companies?\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\/\/gtax.vn\/english\/#website\",\"url\":\"https:\/\/gtax.vn\/english\/\",\"name\":\"Gtax\",\"description\":\"Accounting service - Tax &amp; Legal Service - Bookkeeping Service\",\"publisher\":{\"@id\":\"https:\/\/gtax.vn\/english\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\/\/gtax.vn\/english\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"en-US\"},{\"@type\":\"Organization\",\"@id\":\"https:\/\/gtax.vn\/english\/#organization\",\"name\":\"Gtax\",\"url\":\"https:\/\/gtax.vn\/english\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\/\/gtax.vn\/english\/#\/schema\/logo\/image\/\",\"url\":\"https:\/\/gtax.vn\/english\/wp-content\/uploads\/2023\/09\/logo_gtax.png\",\"contentUrl\":\"https:\/\/gtax.vn\/english\/wp-content\/uploads\/2023\/09\/logo_gtax.png\",\"width\":208,\"height\":78,\"caption\":\"Gtax\"},\"image\":{\"@id\":\"https:\/\/gtax.vn\/english\/#\/schema\/logo\/image\/\"}},{\"@type\":\"Person\",\"@id\":\"https:\/\/gtax.vn\/english\/#\/schema\/person\/1a375890608ccf299f4f6322c428ef11\",\"name\":\"admin\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\/\/gtax.vn\/english\/#\/schema\/person\/image\/\",\"url\":\"https:\/\/secure.gravatar.com\/avatar\/6e86c8aa8b894a51e43bbd974ddbb8805c95edb6a93991ac61b5bc2d3d24e799?s=96&d=mm&r=g\",\"contentUrl\":\"https:\/\/secure.gravatar.com\/avatar\/6e86c8aa8b894a51e43bbd974ddbb8805c95edb6a93991ac61b5bc2d3d24e799?s=96&d=mm&r=g\",\"caption\":\"admin\"},\"sameAs\":[\"https:\/\/gtax.vn\/english\"],\"url\":\"https:\/\/gtax.vn\/english\/author\/admin\/\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"What types of taxes in Vietnam will be applied to foreign companies? - Gtax","description":"There are 4 types of taxes in Vietnam that foreign businesses have to pay: Corporate income tax (CIT), Value added tax (VAT), Personal income tax (PIT), License tax.","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/gtax.vn\/english\/what-types-of-taxes-in-vietnam-will-be-applied-to-foreign-companies\/","og_locale":"en_US","og_type":"article","og_title":"What types of taxes in Vietnam will be applied to foreign companies? - Gtax","og_description":"There are 4 types of taxes in Vietnam that foreign businesses have to pay: Corporate income tax (CIT), Value added tax (VAT), Personal income tax (PIT), License tax.","og_url":"https:\/\/gtax.vn\/english\/what-types-of-taxes-in-vietnam-will-be-applied-to-foreign-companies\/","og_site_name":"Gtax","article_published_time":"2023-11-17T04:01:26+00:00","article_modified_time":"2023-11-20T02:50:02+00:00","og_image":[{"width":1200,"height":700,"url":"https:\/\/gtax.vn\/english\/wp-content\/uploads\/2023\/11\/types-of-tax-in-vietnam.webp","type":"image\/webp"}],"author":"admin","twitter_card":"summary_large_image","twitter_misc":{"Written by":"admin","Est. reading time":"6 minutes"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/gtax.vn\/english\/what-types-of-taxes-in-vietnam-will-be-applied-to-foreign-companies\/#article","isPartOf":{"@id":"https:\/\/gtax.vn\/english\/what-types-of-taxes-in-vietnam-will-be-applied-to-foreign-companies\/"},"author":{"name":"admin","@id":"https:\/\/gtax.vn\/english\/#\/schema\/person\/1a375890608ccf299f4f6322c428ef11"},"headline":"What types of taxes in Vietnam will be applied to foreign companies?","datePublished":"2023-11-17T04:01:26+00:00","dateModified":"2023-11-20T02:50:02+00:00","mainEntityOfPage":{"@id":"https:\/\/gtax.vn\/english\/what-types-of-taxes-in-vietnam-will-be-applied-to-foreign-companies\/"},"wordCount":1228,"publisher":{"@id":"https:\/\/gtax.vn\/english\/#organization"},"image":{"@id":"https:\/\/gtax.vn\/english\/what-types-of-taxes-in-vietnam-will-be-applied-to-foreign-companies\/#primaryimage"},"thumbnailUrl":"https:\/\/gtax.vn\/english\/wp-content\/uploads\/2023\/11\/types-of-tax-in-vietnam.webp","articleSection":["Tax &amp; Accounting"],"inLanguage":"en-US"},{"@type":"WebPage","@id":"https:\/\/gtax.vn\/english\/what-types-of-taxes-in-vietnam-will-be-applied-to-foreign-companies\/","url":"https:\/\/gtax.vn\/english\/what-types-of-taxes-in-vietnam-will-be-applied-to-foreign-companies\/","name":"What types of taxes in Vietnam will be applied to foreign companies? - Gtax","isPartOf":{"@id":"https:\/\/gtax.vn\/english\/#website"},"primaryImageOfPage":{"@id":"https:\/\/gtax.vn\/english\/what-types-of-taxes-in-vietnam-will-be-applied-to-foreign-companies\/#primaryimage"},"image":{"@id":"https:\/\/gtax.vn\/english\/what-types-of-taxes-in-vietnam-will-be-applied-to-foreign-companies\/#primaryimage"},"thumbnailUrl":"https:\/\/gtax.vn\/english\/wp-content\/uploads\/2023\/11\/types-of-tax-in-vietnam.webp","datePublished":"2023-11-17T04:01:26+00:00","dateModified":"2023-11-20T02:50:02+00:00","description":"There are 4 types of taxes in Vietnam that foreign businesses have to pay: Corporate income tax (CIT), Value added tax (VAT), Personal income tax (PIT), License tax.","breadcrumb":{"@id":"https:\/\/gtax.vn\/english\/what-types-of-taxes-in-vietnam-will-be-applied-to-foreign-companies\/#breadcrumb"},"inLanguage":"en-US","potentialAction":[{"@type":"ReadAction","target":["https:\/\/gtax.vn\/english\/what-types-of-taxes-in-vietnam-will-be-applied-to-foreign-companies\/"]}]},{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/gtax.vn\/english\/what-types-of-taxes-in-vietnam-will-be-applied-to-foreign-companies\/#primaryimage","url":"https:\/\/gtax.vn\/english\/wp-content\/uploads\/2023\/11\/types-of-tax-in-vietnam.webp","contentUrl":"https:\/\/gtax.vn\/english\/wp-content\/uploads\/2023\/11\/types-of-tax-in-vietnam.webp","width":1200,"height":700,"caption":"There are 4 types of taxes in Vietnam that foreign businesses have to pay: Corporate income tax, Value added tax, Personal income tax, License tax."},{"@type":"BreadcrumbList","@id":"https:\/\/gtax.vn\/english\/what-types-of-taxes-in-vietnam-will-be-applied-to-foreign-companies\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/gtax.vn\/english\/"},{"@type":"ListItem","position":2,"name":"What types of taxes in Vietnam will be applied to foreign companies?"}]},{"@type":"WebSite","@id":"https:\/\/gtax.vn\/english\/#website","url":"https:\/\/gtax.vn\/english\/","name":"Gtax","description":"Accounting service - Tax &amp; Legal Service - Bookkeeping Service","publisher":{"@id":"https:\/\/gtax.vn\/english\/#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/gtax.vn\/english\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"en-US"},{"@type":"Organization","@id":"https:\/\/gtax.vn\/english\/#organization","name":"Gtax","url":"https:\/\/gtax.vn\/english\/","logo":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/gtax.vn\/english\/#\/schema\/logo\/image\/","url":"https:\/\/gtax.vn\/english\/wp-content\/uploads\/2023\/09\/logo_gtax.png","contentUrl":"https:\/\/gtax.vn\/english\/wp-content\/uploads\/2023\/09\/logo_gtax.png","width":208,"height":78,"caption":"Gtax"},"image":{"@id":"https:\/\/gtax.vn\/english\/#\/schema\/logo\/image\/"}},{"@type":"Person","@id":"https:\/\/gtax.vn\/english\/#\/schema\/person\/1a375890608ccf299f4f6322c428ef11","name":"admin","image":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/gtax.vn\/english\/#\/schema\/person\/image\/","url":"https:\/\/secure.gravatar.com\/avatar\/6e86c8aa8b894a51e43bbd974ddbb8805c95edb6a93991ac61b5bc2d3d24e799?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/6e86c8aa8b894a51e43bbd974ddbb8805c95edb6a93991ac61b5bc2d3d24e799?s=96&d=mm&r=g","caption":"admin"},"sameAs":["https:\/\/gtax.vn\/english"],"url":"https:\/\/gtax.vn\/english\/author\/admin\/"}]}},"uagb_featured_image_src":{"full":["https:\/\/gtax.vn\/english\/wp-content\/uploads\/2023\/11\/types-of-tax-in-vietnam.webp",1200,700,false],"thumbnail":["https:\/\/gtax.vn\/english\/wp-content\/uploads\/2023\/11\/types-of-tax-in-vietnam-150x150.webp",150,150,true],"medium":["https:\/\/gtax.vn\/english\/wp-content\/uploads\/2023\/11\/types-of-tax-in-vietnam-300x175.webp",300,175,true],"medium_large":["https:\/\/gtax.vn\/english\/wp-content\/uploads\/2023\/11\/types-of-tax-in-vietnam-768x448.webp",768,448,true],"large":["https:\/\/gtax.vn\/english\/wp-content\/uploads\/2023\/11\/types-of-tax-in-vietnam-1024x597.webp",1024,597,true],"1536x1536":["https:\/\/gtax.vn\/english\/wp-content\/uploads\/2023\/11\/types-of-tax-in-vietnam.webp",1200,700,false],"2048x2048":["https:\/\/gtax.vn\/english\/wp-content\/uploads\/2023\/11\/types-of-tax-in-vietnam.webp",1200,700,false]},"uagb_author_info":{"display_name":"admin","author_link":"https:\/\/gtax.vn\/english\/author\/admin\/"},"uagb_comment_info":0,"uagb_excerpt":"\u00a0 Currently, foreign investors doing business in Vietnam will be subject to many taxes. It is important that you understand the different types of taxes in Vietnam that you may be required to pay so that you can plan ahead and ensure compliance. \u00a0 There are 4 main types of taxes in Vietnam that foreign&hellip;","_links":{"self":[{"href":"https:\/\/gtax.vn\/english\/wp-json\/wp\/v2\/posts\/3534","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/gtax.vn\/english\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/gtax.vn\/english\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/gtax.vn\/english\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/gtax.vn\/english\/wp-json\/wp\/v2\/comments?post=3534"}],"version-history":[{"count":41,"href":"https:\/\/gtax.vn\/english\/wp-json\/wp\/v2\/posts\/3534\/revisions"}],"predecessor-version":[{"id":3579,"href":"https:\/\/gtax.vn\/english\/wp-json\/wp\/v2\/posts\/3534\/revisions\/3579"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/gtax.vn\/english\/wp-json\/wp\/v2\/media\/3537"}],"wp:attachment":[{"href":"https:\/\/gtax.vn\/english\/wp-json\/wp\/v2\/media?parent=3534"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/gtax.vn\/english\/wp-json\/wp\/v2\/categories?post=3534"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/gtax.vn\/english\/wp-json\/wp\/v2\/tags?post=3534"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}