Vietnam Tax Procedures and Post-Incorporation Guide
Three major 2026 changes: the business licence fee abolished, two new CIT bands of 15% and 17%, and the household revenue threshold raised to VND 500 million. This guide supplies the actual rates and statutory filing deadlines, and corrects the source’s 20-day figure for quarterly filing.
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In .docx format, free and without sign-up. The Vietnamese version prevails within Vietnam; the Chinese and English versions are for comprehension.
Key compliance points
- The business licence fee (lệ phí môn bài) was abolished on 1 January 2026. A levy of nearly sixty years’ standing was removed outright — yet most Chinese-language guides to setting up in Vietnam still instruct readers to declare it.
- Corporate income tax: 20% standard, with preferential bands of 15% (annual revenue ≤ VND 3bn) and 17% (VND 3bn–50bn). Most small and medium foreign-invested enterprises sit below VND 50bn, which makes these the bands that matter.
- VAT is 10% as standard, temporarily 8% from 1 July 2025 to 31 December 2026. Absent a new resolution it returns to 10%; price clauses in contracts spanning the year-end should account for that.
- Deadlines differ by cycle monthly filings are due by the 20th of the following month, quarterly filings by the last day of the first month of the following quarter (roughly 30–31 days, not 20). The source collapsed the two into one row, which is wrong for quarterly filing.
Legal basis
| Instrument | Substance | Effective |
|---|---|---|
| Nghị quyết 198/2025/QH15 — Điều 10 | Collection and payment of the business licence fee ceased | 2026-01-01 |
| Luật Thuế TNDN 67/2025/QH15 | 20% standard; preferential bands of 15% and 17% | 2025-10-01 |
| Luật Thuế GTGT 48/2024/QH15 · Nghị quyết 204/2025/QH15 · Nghị định 174/2025/NĐ-CP | Standard 10%; certain goods and services reduced to 8% | 2025-07-01 → 2026-12-31 |
| Luật Thuế TNCN 109/2025/QH15 — Điều 9, 10 | Progressive table cut from seven bands to five; deductions of VND 15.5m for the taxpayer and VND 6.2m per dependant monthly | 2026-07-01 |
| Nghị định 70/2025/NĐ-CP | E-invoicing: time of issuance and correction of incorrect invoices | 2025-06-01 |
| Nghị định 126/2020/NĐ-CP | Filing deadlines: monthly by the 20th of the following month; quarterly by the last day of the first month of the following quarter | — |
Establish these before use
- 1Complete the initial tax declaration within 10 days of the ERC being issued
- 2Determine monthly or quarterly VAT filing from the preceding year’s revenue (the VND 50bn line)
- 3Foreign-invested enterprises additionally open a Direct Investment Capital Account (DICA)
- 4Check whether the 8% VAT reduction is still in force (it expires 31 Dec 2026)
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Disclaimer
This document is general reference material and does not constitute legal advice. Rules vary with sector, locality and the specific arrangement; have a Vietnamese-qualified lawyer or tax practitioner review your circumstances before relying on it. Vietnamese law changed frequently across 2025–2026 — confirm the position remains current before use.