Corporate Tax Comparison

Puerto Rico vs Vietnam

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

Published — Puerto Rico: 2/14/2024 · Vietnam: 8/07/2024 · Time of Update — Puerto Rico: 4/05/2026 · Vietnam: 9/27/2026

Base Country/Region

Compare Country/Region

Compare Corporate Tax

Puerto Rico

Vietnam

Basic Corporate Tax Comparison

PwC World Tax Summary OECD Statistics

Published — Puerto Rico: 2/14/2024 · Vietnam: 8/07/2024 · Time of Update — Puerto Rico: 4/05/2026 · Vietnam: 9/27/2026

Corporate Income Tax (CIT)

Puerto Rico

Vietnam

General CIT Rate:

37.5 (i.e. 18.5% plus an additional tax of 19% on income over $275,000).

General CIT Rate:

CIT Return Due Date:

Regular companies - within the first 15 days of the fourth month after the end of their tax year. Tax-exempt businesses - within the first 15 days of the sixth month after the end of the tax year.

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:

Regular companies - within the first 15 days of the fourth month after the end of their tax year. Tax-exempt businesses - within the first 15 days of the sixth month after the end of the tax 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:

Ordinary companies - equal installment payments on the 15th day of the fourth, sixth, ninth, and twelfth months of the company's tax year. Tax-exempt businesses - the first and second installments can be jointly paid on the 15th day of the sixth month of the company's tax year.

CIT Estimated Payment Due Date:

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

Withholding Tax (WHT)

Puerto Rico

Vietnam

Resident Withholding Tax (Dividend/Interest/Royalty):

0/5/10

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

10/29/29

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

0/5/10

Value-Added Tax (VAT)

Puerto Rico

Vietnam

General VAT Rate:

11.5

General VAT Rate:

10%

Learn More Value-Added Tax (VAT)

Capital Gain Tax (CGT)

Puerto Rico

Vietnam

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.

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