Vietnam: Entorn econòmic
Several items are exempt from VAT, including livestock; aircraft, oil rigs and ships that are not yet locally produced and that are leased from overseas; land-use rights; credit activities, credit guarantees, financial leases and financial derivative services; capital transfers; securities transfers; life insurance services; health services, veterinary medicine services, including medical examination and treatment services for humans and animals; care services for elderly people and disabled people; education and vocational training; publication of newspapers, magazines and certain kinds of books; public transportation by bus and electric car; reinsurance services; technology transfers; public sewage services; foreign currency trading; credit card issuance; factoring; exported natural resources that are not processed or cover 51% into other products inclusive of energy cost.
Vietnam | East Asia & Pacific | United States | Germany | |
Number of Payments of Taxes per Year | 6.0 | 23.4 | 10.6 | 9.0 |
Time Taken For Administrative Formalities (Hours) | 384.0 | 195.1 | 175.0 | 218.0 |
Total Share of Taxes (% of Profit) | 37.6 | 33.8 | 36.6 | 48.8 |
Source: Doing Business, Latest available data.
Individual Income Tax | Tax rates from 5% to 35%. |
Less than VND 60,000,000 per year | 5% |
Between VND 60,000,000 and 120,000,000 per year | 10% |
Between VND 120,000,000 and 216,000,000 per year | 15% |
Between VND 216,000,000 and 384,000,000 per year | 20% |
Between VND 384,000,000 and 624,000,000 per year | 25% |
Between VND 624,000,000 and 960,000,000 per year | 30% |
From VND 960,000,000 per year | 35% |
Income from sources other than employment | from 0.1% to 20% |
Non-resident employment income | 20% |
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Actualitzacions: May 2024