Vietnam corporate income tax (CIT) is charged at a standard rate of 20% on taxable profit. Smaller companies can pay 15% or 17%, depending on the previous year's revenue. Qualifying investment projects can get lower rates and tax holidays. Foreign-invested companies are set up under Vietnamese law, so they file and pay CIT like any other Vietnamese company. This guide explains the current rates, incentives, deductible costs, loss rules and filing deadlines under the 2025 CIT

Most Vietnam tax deadlines 2027 follow a simple pattern. Monthly returns are due by the 20th of the next month. Quarterly returns and provisional corporate income tax (CIT) payments are due by the last day of the first month of the next quarter. For a calendar-year company, the big annual date is 31 March 2027, when the CIT finalization, the employer's PIT finalization and the 2026 financial statements are all due. This guide lists the recurring deadlines, the 2027 dates by m

A Hong Kong "certificate of good standing" is officially called a Certificate of Continuing Registration (CCR). The Companies Registry issues it for HK$170 for a live local company. For use in Vietnam, the certificate now normally needs an apostille from the Hong Kong High Court, because the Apostille Convention entered into force for Vietnam on 11 September 2026. In Vietnam, it then needs a notarised Vietnamese translation before it goes into an investment or enterprise regi

When founders compare Vietnam vs Singapore for business, the honest answer is that the two countries do different jobs. Singapore offers a 17% headline corporate tax rate, a fast online registration and a strong base for holding, finance and regional management. Vietnam offers a large workforce at a much lower wage level, a growing domestic market and a 20% standard corporate tax rate, with lower rates for small companies. Many Singapore groups use both: a Singapore holding c

Foreign investors in Vietnam usually choose between four structures: a single-member limited liability company (LLC), a multi-member LLC, a joint stock company (JSC), or a non-company presence such as a representative office or branch. Most foreign-owned businesses start as a single-member LLC because it is simple to run and can be 100% foreign-owned in most sectors. A JSC suits companies that plan to raise capital or bring in many shareholders, while a representative office

A foreign investor setting up a new company in Vietnam usually needs two licences. The Investment Registration Certificate (IRC) approves the investment project: what you will do, where, with how much capital and on what schedule. The Enterprise Registration Certificate (ERC) creates the company as a legal entity and gives it an enterprise code that is also its tax code. Under the Law on Investment 2025, effective 1 March 2026, a foreign investor can now obtain the ERC first,