Basis for vietnam tax outsourcing

Corporate income tax is a type of tax levied on businesses and economic organizations. So how is corporate income tax calculated? See the following article for detailed instructions and tax filing service vietnam.

1. Basis for calculating corporate income tax

1.1 Latest corporate income tax rates

Corporate income tax rates range from 20% – 50%. Specifically

  • Tax rate of 20%: Generally applied to enterprises except for cases eligible for preferential tax rates and enterprises subject to tax rates of 25% – 50% (Based on Clause 1, Article 10 of the Law on Corporate Income Tax No. 67/2025/QH15)
  • Tax rate of 15%: Applied to enterprises with total annual revenue not exceeding VND 3 billion.
  • Tax rate of 17%: Applied to enterprises with total annual revenue from over VND 3 billion to not exceeding VND 50 billion.

Revenue used as the basis for determining enterprises subject to the tax rate of 15% and 17% is the total revenue of the previous corporate income tax period.

  • Tax rate 25%-50%: For oil and gas exploration, prospecting and exploitation activities. Based on the location, exploitation conditions and mine reserves, the Prime Minister decides on the specific tax rate appropriate to each oil and gas contract.
  • Tax rate 50%: For exploration and exploitation of rare resources (including: platinum, gold, silver, tin, tungsten, antimony, gemstones, rare earth and other rare resources as prescribed by law).
  • Tax rate 40%: In case of mines with 70% or more of the assigned area in areas with particularly difficult socio-economic conditions.

Corporate income tax calculation formula 2025

1.2 Income subject to tax services vietnam

Income subject to corporate income tax based on the provisions of Article 3 of the Law on Corporate Income No. 67/2025/QH15 includes:

  • Income arising from business activities, production of goods and services
  • Income from business activities, production of goods and services is the source of income from the supply of goods and services to the market.

Other income

  • Income from capital transfer, transfer of capital contribution rights, transfer of securities.
  • Income from real estate transfer, except income from real estate transfer of real estate business enterprises.
  • Income from transfer of investment projects, transfer of rights to participate in investment projects, transfer of rights to explore, exploit and process minerals.
  • Income from transfer, lease and liquidation of assets, including valuable papers, except real estate.
  • Income from the right to use and own assets, including income from intellectual property rights and technology transfer.
  • Funding, donations in cash or in kind received.
  • Differences due to revaluation of assets according to the provisions of law to contribute capital, transfer when merging, consolidating, dividing, separating, changing ownership, or changing business types.
  • Income from business cooperation contracts.
  • Income from production and business activities abroad.
  • Income of public service units from leasing public assets.
  • Other income, except for income exempted from tax as prescribed.

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2. How is corporate income tax calculated?

Corporate income tax calculation formula
According to Clause 1, Article 11 of the Law on Corporate Income Tax No. 67/2025/QH15, the following provisions are provided:

The amount of tax services vietnam payable in the tax period is calculated by multiplying taxable income by the tax rate, except for the case specified in Clause 2 of this Article.

From the above provisions, it can be seen that the formula for calculating corporate income tax is as follows:

Corporate income tax payable = Taxable income in the period x Tax rate

3. How to declare a reduction in tax compliance vietnam

To declare a reduction in corporate income tax payable, follow these 3 steps:

  • Step 1: Determine the amount of tax to be reduced when temporarily paying corporate income tax quarterly. For example: Based on the revenue in the 2024 tax period and the expected revenue in the 2025 tax period, the enterprise determines the amount of tax to be reduced when temporarily paying tax compliance vietnam quarterly.
  • Step 2: Declare corporate income tax reduction: Taxpayers declare according to the declaration form issued with Circular No. 80/2021/TT-BTC.
  • Step 3: Confirm the results: After the review process, the competent authority will determine whether the enterprise is in the group eligible for tax reduction according to the provisions of the Law and notify the enterprise.

If you are looking for corporate tax filing service vietnam, please do not hesitate to contact
S4B Vietnam. The vietnam tax outsourcing service provided by S4B Vietnam is trusted and chosen by many large partners because of its professional, accurate process and experienced staff.

S4B Vietnam

  • Address: Unit 701B – 701C, Tower A, Handi Resco Towers, 521 Kim Ma Street, Giang Vo Ward, Hanoi, Vietnam
  • Tel: +84 24 3974 4181
  • Email: service@s4b.com.vn

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