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Corporate Tax Comparison

British Virgin Islands vs Vietnam

Compare British Virgin Islands and Vietnam corporate tax rates, filing due dates, withholding tax, VAT, capital gains tax, and effective tax metrics for cross-border company planning.
Published — British Virgin Islands: 2/21/2024 · Vietnam: 8/07/2024 · Time of Update — British Virgin Islands: 10/02/2026 · Vietnam: 9/27/2026
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Compare Corporate Tax
British Virgin IslandsFlag of British Virgin IslandsBritish Virgin Islands
VietnamFlag of VietnamVietnam

Basic Corporate Tax Comparison

PwC World Tax SummaryOECD Statistics
Published — British Virgin Islands: 2/21/2024 · Vietnam: 8/07/2024 · Time of Update — British Virgin Islands: 10/02/2026 · Vietnam: 9/27/2026

Corporate Income Tax (CIT)

Flag of British Virgin IslandsBritish Virgin Islands
Flag of VietnamVietnam
General CIT Rate:
The British Virgin Islands does not impose a corporate income tax on businesses. This tax-free environment is a significant reason why the BVI is an attractive destination for international businesses.
General CIT Rate:
20
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:
Quarterly payments must be made no later than the 30th day of the next quarter.

Withholding Tax (WHT)

Flag of British Virgin IslandsBritish Virgin Islands
Flag of VietnamVietnam
Resident Withholding Tax (Dividend/Interest/Royalty):
0%
Resident Withholding Tax (Dividend/Interest/Royalty):
0/5/10
Non-Resident Withholding Tax (Dividend/Interest/Royalty):
0%
Non-Resident Withholding Tax (Dividend/Interest/Royalty):
0/5/10

Value-Added Tax (VAT)

Flag of British Virgin IslandsBritish Virgin Islands
Flag of VietnamVietnam
General VAT Rate:
0%
General VAT Rate:
10%
Learn More Value-Added Tax (VAT)
Learn More Value-Added Tax (VAT)

Capital Gain Tax (CGT)

Flag of British Virgin IslandsBritish Virgin Islands
Flag of VietnamVietnam
General Capital Gain Tax Rate:
0%
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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