Corporate Tax Comparison

Czech Republic vs Vietnam

Compare Czech Republic and Vietnam corporate tax rates, filing due dates, withholding tax, VAT, capital gains tax, and effective tax metrics for cross-border company planning.

Published — Czech Republic: 2/14/2024 · Vietnam: 8/07/2024 · Time of Update — Czech Republic: 10/02/2026 · Vietnam: 9/27/2026

Base Country/Region

Compare Country/Region

Compare Corporate Tax

Czech Republic

Vietnam

Basic Corporate Tax Comparison

PwC World Tax Summary OECD Statistics

Published — Czech Republic: 2/14/2024 · Vietnam: 8/07/2024 · Time of Update — Czech Republic: 10/02/2026 · Vietnam: 9/27/2026

Corporate Income Tax (CIT)

Czech Republic

Vietnam

General CIT Rate:

The tax year starting in 2024 is 21 (previously 19).

General CIT Rate:

CIT Return Due Date:

Within three months after the end of the tax filing period (or four months if submitted electronically), or six months for entities that have been audited or for entities whose tax returns are submitted by registered advisors.

CIT Return Due Date:

For CIT finalisation, the due date is the last day of the 3rd month of the following financial year.

CIT Payment Due Date:

The same as the deadline for submission of the final CIT return (i.e. the last day of the 3rd month of the following financial year).

CIT Estimated Payment Due Date:

Prepaid taxes are paid every half year or quarter.

CIT Estimated Payment Due Date:

Quarterly payments must be made no later than the 30th day of the next quarter.

Withholding Tax (WHT)

Czech Republic

Vietnam

Resident Withholding Tax (Dividend/Interest/Royalty):

15/0/0

Resident Withholding Tax (Dividend/Interest/Royalty):

0/5/10

Non-Resident Withholding Tax (Dividend/Interest/Royalty):

15-35/15-35/15-35

Non-Resident Withholding Tax (Dividend/Interest/Royalty):

0/5/10

Value-Added Tax (VAT)

Czech Republic

Vietnam

General VAT Rate:

10%

Learn More Value-Added Tax (VAT)

Capital Gain Tax (CGT)

Czech Republic

Vietnam

General Capital Gain Tax Rate:

Capital gains are subject to the normal corporate income tax rate constraints.

General Capital Gain Tax Rate:

Vietnamese companies: capital gains taxed at the standard 20% CIT rate. Foreign sellers: from December 15, 2025, capital transfers generally subject to 2% CIT on sale proceeds. Securities transfers by foreign entities: 0.1% CIT on total sales proceeds.

Effective Tax Rate (ETR)

Czech Republic

Vietnam

Composite Effective Average Tax Rate:

20.31%

Composite Effective Marginal Tax Rate:

20.73%

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