Ireland vs Vietnam

Trade company: 12.5%. Non-trade company: 25% (e.g. royalties received by passive holding companies).

20

Nine months after the end of the tax accounting period.

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

Nine months after the end of the tax accounting period.

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).

Small companies: The first installment should be due 31 days before the end of the tax accounting period, and the final installment should be due at the time of submitting the tax return; Large companies: The first installment should be due six months after the start of the tax accounting period, the second installment should be due 31 days before the end of the tax accounting period, and the final installment should be due at the time of submitting the CIT return for that period. * Not later than the 23rd of the month.

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

25/20/20

0/5/10

25/20/20

0/5/10

23

10%

33%

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.

12.36

13.21