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Tool · Tax

How to Calculate Corporate Income Tax (CIT)

Enter the immediately preceding year's revenue and the taxable income, and the tool selects the tax rate under Law on Corporate Income Tax No. 67/2025/QH15 and estimates the annual tax. It also checks the exemption for enterprises whose prior-year revenue is up to 1 billion VND.

Reference result

For reference under the regulations cited, checked 29 September 2026. Not a substitute for advice on a specific file.

CIT = Taxable income x Tax rate.

Tax rates (Law 67/2025/QH15, Article 10, effective 01/10/2025, applicable from the 2025 tax period):

Total revenue of the immediately preceding yearTax rate
Not more than 3 billion VND15%
Over 3 billion up to 50 billion VND17%
All other cases20%

Exemption: an enterprise whose total revenue in the immediately preceding tax period is 1 billion VND or less is exempt from CIT, applicable from the 2026 tax period (Law 09/2026/QH16; Decree 141/2026/NĐ-CP). If the prior year was shorter than 12 months, convert to 12 months. A newly established enterprise whose expected revenue is up to 1 billion does not have to make provisional payments.

The exemption and the 15% and 17% rates do not apply to subsidiaries or to companies in a related-party relationship where an enterprise in that relationship does not meet the conditions — to be checked against the records. Oil and gas and rare natural resources have separate tax rates.

Legal basis

  1. Law on Corporate Income Tax No. 67/2025/QH15 dated 14/06/2025, Article 10 (20%, 15%, 17%; exclusion of subsidiaries and related companies) — effective 01/10/2025, applicable from the 2025 tax period
  2. Law No. 09/2026/QH16 (passed 24/04/2026) amending four tax laws — adds Clause 14a to Article 4 of Law 67/2025: exemption for enterprises with annual revenue up to the level set by the Government; the CIT part applies from 01/01/2026
  3. Decree 141/2026/NĐ-CP issued 29/04/2026 — the threshold of 1 billion VND, assessed on total revenue of the immediately preceding tax period; amends Clause 15, Article 4 of Decree 320/2025/NĐ-CP (cross-checked against the full text on xaydungchinhsach.chinhphu.vn)
  4. Decree 320/2025/NĐ-CP guiding the Law on Corporate Income Tax

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