Corporate Tax Comparison

United States vs Vietnam

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

Published — United States: 2/14/2024 · Vietnam: 8/07/2024 · Time of Update — United States: 9/21/2026 · Vietnam: 9/27/2026

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Compare Corporate Tax

United States

Vietnam

Basic Corporate Tax Comparison

PwC World Tax Summary OECD Statistics

Published — United States: 2/14/2024 · Vietnam: 8/07/2024 · Time of Update — United States: 9/21/2026 · Vietnam: 9/27/2026

Corporate Income Tax (CIT)

United States

Vietnam

General CIT Rate:

Federal corporate income tax: 21%. State corporate income tax varies by state, and some states do not impose one.

General CIT Rate:

CIT Return Due Date:

April 15 for calendar-year corporations (15th day of the 4th month after the tax year-end); a 6-month filing extension to October 15 is available. State income tax returns usually follow the federal due date, with a few exceptions.

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:

Tax must be fully paid by the original due date of the return (April 15 for calendar-year corporations); the final estimated instalment is due on the 15th day of the 12th month 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:

Four equal instalments of estimated tax, due by the 15th day of the 4th, 6th, 9th and 12th months of the tax year (April 15, June 15, September 15 and December 15 for calendar-year corporations).

CIT Estimated Payment Due Date:

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

Withholding Tax (WHT)

United States

Vietnam

Resident Withholding Tax (Dividend/Interest/Royalty):

0/0/0

Resident Withholding Tax (Dividend/Interest/Royalty):

0/5/10

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

30/30/30

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

0/5/10

Value-Added Tax (VAT)

United States

Vietnam

General VAT Rate:

10%

Learn More Value-Added Tax (VAT)

Capital Gain Tax (CGT)

United States

Vietnam

General Capital Gain Tax Rate:

21% (aligned with the federal CIT rate for corporations)

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)

United States

Vietnam

Composite Effective Average Tax Rate:

22.69

Composite Effective Marginal Tax Rate:

7.03

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