LLC (Cong Ty TNHH) or JSC (Cong Ty Co Phan) under the Law on Enterprises 2020 and Law on Investment 2020 with 20% standard CIT and a 10% preferential rate for 15 years for high tech, software and large priority projects. Zero withholding on dividends paid to corporate shareholders.
When Vietnam is the right call, and when it is not.
China + 1 footprint of choice: Samsung, LG, Intel, Apple suppliers anchor an export base of ~USD 370B. Industrial park leases in Bac Ninh, Hai Phong, Binh Duong and Long An come with land rent holidays and preferential CIT.
Software production qualifies for 10% preferential CIT for 15 years, with a 4-year exemption and 9-year 50% reduction. Da Nang and Hanoi developer rates compete with India at higher quality control on hardware adjacent products.
Vietnam holds 17 FTAs including CPTPP, EVFTA, RCEP, UKVFTA. A Vietnamese exporter benefits from preferential market access into the EU, UK, Canada, Japan and the rest of ASEAN.
Vietnamese DPI requires a physical, leased commercial address evidenced by a notarised lease. Virtual offices and most coworking spaces are not accepted. Industrial park or registered commercial lease is the practical minimum.
Vietnam has been on the FATF grey list since June 2023, increasing correspondent banking friction. Capital repatriation requires State Bank of Vietnam approval and tax clearance. Stripe is unavailable; payments rely on local PSPs (VNPay, MoMo, ZaloPay).
Working data for Vietnam. Cite check each figure before use.
Bundle for Vietnam, one invoice.
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Each rate, threshold, and deadline below is cited from an authoritative source.
Information is provided for general guidance and reflects tax year 2025 unless noted. Specific situations require advice from a local practitioner. Always confirm against the cited tax authority and registrar before relying on a figure.