Introduction to taxes and fees in Vietnam

The following taxes and fees are applicable to most investment activities in Vietnam:

Exchange rate: USD1 = VND23,090 

Tax-in-Vietnam

Circular No. 96/2015/TT-BTC

Article 9, 10, and 11 of Circular No. 219/2013/TT-BTC

Circular No. 302/2016/TT-BTC

Decision No. 595/QD-BHXH

Appendix No. 01/PL-TNCN, Circular No. 111/2013/TT-BTC

M&A Vietnam will assist investors in carrying out their tax obligation in the first month when Starting a business in Vietnam.

In addition, there are other taxes that affect certain investment activities:

  • Excise tax
  • Withholding tax
  • Export duties
  • Import duties
  • Natural resources tax
  • Agriculture land use tax
  • Non-agriculture land use tax
  • Environment protection tax
  • Land use rights transfer tax
  • Overseas profit remittance tax
  • Capital transfer tax