Corporate Income Tax Calculator
Calculate corporate income tax (thuế TNDN) for businesses in Vietnam based on taxable profit and applicable tax rate.
Fill in the fields above and click Calculate to see your results.
How to use
This tool helps Vietnamese business owners accurately estimate their Corporate Income Tax (CIT) liability for the fiscal year. Input your 'Total Revenue' for the year and your 'Deductible Expenses' (such as employee salaries, office rent, and cost of goods sold).
The standard CIT rate in Vietnam is currently 20%, but you can adjust the 'Tax Rate' if your business qualifies for specific incentives, such as the 17% rate for small enterprises or the 15% rate for investment zones.
The calculator will automatically subtract your allowable expenses from your revenue to find your Taxable Profit. It then applies the appropriate tax rate to show exactly how much tax is owed, helping you plan your cash flow effectively and avoid late payment penalties.
How it's calculated
Applicable Tax Rate
The corporate income tax rate applied to taxable profit
Corporate Income Tax
Total corporate income tax payable
After-Tax Profit
Net profit remaining after corporate income tax
Examples
Standard rate — 1 billion VND profit
- Tax Rate Type:1
- Taxable Profit:1,000,000,000
Result
- cit_amount:60,000,000
- taxable_profit:300,000,000
With a revenue of 1 billion VND and deductible expenses of 700 million VND, the taxable profit is 300 million VND. At a standard 20% rate, the CIT owed is 60 million VND.
Small enterprise — 500 million VND profit
- Tax Rate Type:2
- Taxable Profit:500,000,000
Result
- Applicable Tax Rate:20
- Corporate Income Tax:100,000,000
- After-Tax Profit:400,000,000
At the standard 20% CIT rate, a 500 million₫ taxable profit yields a tax bill of 100 million₫, leaving 400 million₫ after-tax. SMEs with revenue under 3 billion₫ or capital under 10 billion₫ may qualify for reduced rates — check with a tax consultant if you're near these thresholds.
Industry Benchmarks
| Metric | Typical Range |
|---|---|
| The standard corporate tax rate for most non-extractive industries in Vietnam is 20%. | 20 % |
Data source: Vietnam Ministry of Finance
Frequently Asked Questions
What is the standard corporate income tax rate in Vietnam?
How is taxable profit calculated?
When must corporate income tax be paid?
What counts as a deductible expense in Vietnam?
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