Vietnam corporate income tax API

Corporate income tax in Vietnam under Luật 67/2025: 15/17/20% by revenue, 30% cut for 2026–2027, quarterly 80% check and late interest on the shortfall.

GETPOSThttps://apibox.io.vn/v1/vn-cit

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Send the year’s revenue, the previous year’s revenue (prior_year_revenue, which decides the rate) and the taxable_income (or profit with non_deductible, exempt_income, losses_carried_forward). The API applies Luật Thuế TNDN 67/2025/QH15 and Nghị định 320/2025/NĐ-CP: 15% when total revenue of the previous year is ≤ 3 billion, 17% up to 50 billion, else 20%, and 20% for subsidiaries / related companies whose related party does not qualify (related_party_not_eligible=true). Small enterprises that cannot determine costs can use method=revenue (0.3% – 4% of revenue by sector).

For tax years 2026 and 2027 the 30% reduction for enterprises with revenue ≤ 10 billion (Nghị quyết 43/2026/QH16, Nghị định 398/2026/NĐ-CP) is applied after any incentive (incentive_reduction).

Send the four provisional payments to check the 80% rule (Nghị định 252/2026/NĐ-CP Điều 24): the minimum, the shortfall, and the late interest at 0.03% a day from the day after the Q4 deadline to the payment date. Quarterly and final deadlines are moved to the next working day when they fall on a weekend or holiday.

Parameters

Name	In	Type	Required	Default
`year`	query\|body	number	no		Tax year 2025–2030 (default this year).
`revenue`	query\|body	number	yes		Total revenue of the year (VND).
`prior_year_revenue`	query\|body	number	no		Total revenue of the previous year (default = revenue).
`taxable_income`	query\|body	number	no		Taxable income, or send `profit` with `non_deductible`, `exempt_income`, `losses_carried_forward`.
`related_party_not_eligible`	query\|body	boolean	no		Subsidiary / related company whose related party does not qualify for 15% / 17%.
`method`	query\|body	string	no	`income`	`income` or `revenue` (% of revenue, ≤ 3 billion, with `sector`).
`incentive_reduction`	query\|body	number	no		Tax incentive amount deducted before the 30% reduction.
`provisional`	body	array	no		Provisional payments of Q1–Q4, e.g. `[10000000,10000000,10000000,10000000]`.
`payment_date`	query\|body	string	no		Date the shortfall is paid (default the final deadline).

Example

curl "https://apibox.io.vn/v1/vn-cit?year=2026&revenue=2500000000&prior_year_revenue=2500000000&taxable_income=400000000" \
  -H "Authorization: Bearer YOUR_API_KEY"

const res = await fetch('https://apibox.io.vn/v1/vn-cit?year=2026&revenue=2500000000&prior_year_revenue=2500000000&taxable_income=400000000', {
  method: 'GET',
  headers: {
    Authorization: 'Bearer YOUR_API_KEY',
  },
});
const data = await res.json();
console.log(data);

import requests

res = requests.get(
    "https://apibox.io.vn/v1/vn-cit?year=2026&revenue=2500000000&prior_year_revenue=2500000000&taxable_income=400000000",
    headers={"Authorization": "Bearer YOUR_API_KEY"},
    timeout=30,
)
print(res.json())

<?php
$ch = curl_init('https://apibox.io.vn/v1/vn-cit?year=2026&revenue=2500000000&prior_year_revenue=2500000000&taxable_income=400000000');
curl_setopt_array($ch, [
    CURLOPT_RETURNTRANSFER => true,
    CURLOPT_HTTPHEADER => ['Authorization: Bearer YOUR_API_KEY'],
]);
$response = curl_exec($ch);
print_r(json_decode($response, true));

Response

{
  "year": 2026,
  "method": "income",
  "revenue": 2500000000,
  "prior_year_revenue": 2500000000,
  "rate_percent": 15,
  "rate_tier": "revenue_up_to_3_billion",
  "taxable_income": 400000000,
  "tax_before_reductions": 60000000,
  "incentive_reduction": 0,
  "reduction_30_percent": 18000000,
  "tax_payable": 42000000,
  "effective_rate_percent": 1.68,
  "provisional": {
    "minimum_total_80_percent": 33600000,
    "suggested_per_quarter": 8400000,
    "deadlines": [
      {
        "quarter": 1,
        "deadline": "2026-05-04"
      },
      {
        "quarter": 2,
        "deadline": "2026-07-31"
      },
      {
        "quarter": 3,
        "deadline": "2026-11-02"
      },
      {
        "quarter": 4,
        "deadline": "2027-02-01"
      }
    ]
  },
  "final_return_deadline": "2027-03-31",
  "payment_codes": {
    "sub_item": "1052",
    "late_interest_sub_item": "4918"
  },
  "legal": [
    "Luật Thuế thu nhập doanh nghiệp 67/2025/QH15",
    "Nghị định 320/2025/NĐ-CP Điều 11, 12",
    "Nghị quyết 43/2026/QH16; Nghị định 398/2026/NĐ-CP Điều 3 (giảm 30% thuế TNDN năm 2026, 2027, doanh thu ≤ 10 tỷ đồng)"
  ],
  "reviewed": "2026-11-11"
}

Use cases

Estimate CIT and quarterly payments in accounting software
Check whether provisional payments meet the 80% rule
Show the 30% reduction for small companies in 2026–2027
Plan taxes for a startup crossing the 3 or 50 billion tiers

FAQ

Which revenue decides the 15% or 17% rate?

Total revenue (sales, financial income and other income) of the previous tax year; a new company uses its expected revenue and settles at year end.

What if provisional payments are below 80%?

Late interest of 0.03% a day applies to the part below 80% of the final tax, from the day after the Q4 provisional deadline until it is paid.

Does the 30% reduction need a filing?

The enterprise applies it itself in quarterly provisional payments and the annual return (Nghị định 398/2026). If revenue ends above 10 billion, the reduced tax must be paid back with late interest.

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Vietnam corporate income tax API

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