You are currently viewing Introduction to taxes and fees in Vietnam

Introduction to taxes and fees in Vietnam

The following taxes and fees are applicable to most investment activities in Vietnam:

Exchange rate: USD1 = VND23,090 


Circular No. 96/2015/TT-BTC

Article 9, 10, and 11 of Circular No. 219/2013/TT-BTC

Circular No. 302/2016/TT-BTC

Decision No. 595/QD-BHXH

Appendix No. 01/PL-TNCN, Circular No. 111/2013/TT-BTC

M&A Vietnam will assist investors in carrying out their tax obligation in the first month when Starting a business in Vietnam.

In addition, there are other taxes that affect certain investment activities:

  • Excise tax
  • Withholding tax
  • Export duties
  • Import duties
  • Natural resources tax
  • Agriculture land use tax
  • Non-agriculture land use tax
  • Environment protection tax
  • Land use rights transfer tax
  • Overseas profit remittance tax
  • Capital transfer tax