Singapore vs Vietnam

17

20

November 30

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

Tax is payable within one month from the date of the Notice of Assessment.

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).

The estimated income tax assessment must be submitted within three months after the end of the company's fiscal year. The estimated tax should be paid within one month after receiving the assessment notice, or paid in installments according to the installment payment plan. No estimated chargeable income (ECI) needs to be filed for a year of assessment when the company's annual revenue for the financial year is S$5,000,000 or below and its ECI is nil (the IRAS ECI filing waiver).

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

0/5/10

0/15/10

0/5/10

9

10%

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.

16.09%

13.15%