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Viet Nam · Corporate tax rate

Viet Nam Corporate tax rate

Source: OECD (via DBnomics). · updated 2025-12-31

Latest · 202520%
Previous · 202420%
Highest · 200032.5%
Lowest · 201720%

Viet Nam's corporate tax rate stands at 20% as of 2025-12-31, up from 20% in 2024. Historical data runs from 2000 to 2025 (26 observations).

Recent trend

In 2025, Viet Nam's corporate tax rate was 20%, unchanged from 20% in 2024.

In 2024, Viet Nam's corporate tax rate was 20%, unchanged from 20% in 2023.

In 2023, Viet Nam's corporate tax rate was 20%, unchanged from 20% in 2022.

In 2022, Viet Nam's corporate tax rate was 20%, unchanged from 20% in 2021.

In 2021, Viet Nam's corporate tax rate was 20%, unchanged from 20% in 2020.

Viet Nam Corporate tax rate — historical data

YearValueChange
202520%+0%
202420%+0%
202320%+0%
202220%+0%
202120%+0%
202020%+0%
201920%+0%
201820%+0%
201720%-2%
201622%+0%
201522%+0%
201422%-3%
201325%+0%
201225%+0%
201125%+0%
201025%+0%
200925%-3%
200828%+0%
200728%+0%
200628%+0%
200528%+0%
200428%-4%
200332%+0%
200232%+0%
200132%-0.5%
200032.5%

Source: OECD (via DBnomics). · Download this series as CSV — free, attribution required (CC BY 4.0).

More Viet Nam data

Frequently asked questions

What is Viet Nam's corporate tax rate?

Viet Nam's corporate tax rate is 20% as of 2025-12-31, compared with 20% in 2024. Source: OECD (via DBnomics).

What was the highest corporate tax rate in Viet Nam?

The highest recorded value is 32.5% (2000); the lowest is 20% (2017), across data from 2000 to 2025.

Where does this data come from?

Source: OECD (via DBnomics). Figures are republished with attribution and updated as the source releases new observations.