Foreign contractor tax API

Vietnamese foreign contractor tax by activity: deemed VAT and CIT rates under the 2025–2026 rules, net-to-gross gross-up, withholding for Google, Meta…

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

Data & JSON▶ Try it online

Pick the activity (services, royalties, loan interest, construction with or without materials, transport, machinery lease, goods supply, digital platform purchases…) and the contract amount with its basis: net (the foreign party must receive this amount after Vietnamese taxes), gross (taxes included) or excl_vat (price without VAT, contractor bears CIT). The API returns the VAT and CIT to withhold, the gross-up and what each side pays.

Rates follow the 2025–2026 rules that replaced TT 103/2014: CIT as a % of revenue from Nghị định 320/2025/NĐ-CP Điều 12.3 (services 5%, hotel / casino management 10%, goods 1%, royalties 10%, interest 5%, construction / transport / other 2%, securities 0.1%, capital transfer 2%…), VAT as a % of revenue from Luật 48/2024 and TT 69/2025 (services 5%, construction with materials / transport 3%, other 2%). Because TT 20/2026 includes the VAT paid on the contractor’s behalf in the CIT base, a net contract grosses up as Net / (1 − VAT% − CIT%). legacy_tt103=true shows the old sequential method for contracts signed before 12/3/2026.

For foreign e-commerce and digital suppliers (online advertising, SaaS), the answer applies the normal VAT rate and 5% CIT and reminds that from 1/7/2026 buyers on the credit method must withhold (Nghị định 252/2026/NĐ-CP). Treaty relief is not applied.

Parameters

Name	In	Type	Required	Default
`activity`	query\|body	string	no	`services`	services, hotel_restaurant_casino_management, goods_supply, goods_with_services_not_separable, royalties, aircraft_ship_lease, machinery_lease, loan_interest, securities_transfer, outward_reinsurance, derivatives, capital_transfer, construction_with_materials, construction_without_materials, transport, digital_platform, other.
`amount`	query\|body	number	yes		Contract amount.
`basis`	query\|body	string	no	`net`	`net`, `gross` or `excl_vat`.
`vat_rate`	query\|body	number	no		Override the VAT % (e.g. 0 when the service is not subject to VAT).
`cit_rate`	query\|body	number	no		Override the CIT %.
`legacy_tt103`	query\|body	boolean	no		Old TT 103/2014 sequential gross-up.
`currency`	query\|body	string	no	`VND`	Non-VND amounts are rounded to 2 decimals.

Example

curl "https://apibox.io.vn/v1/vn-fct?activity=services&amount=100000000&basis=net" \
  -H "Authorization: Bearer YOUR_API_KEY"

const res = await fetch('https://apibox.io.vn/v1/vn-fct?activity=services&amount=100000000&basis=net', {
  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-fct?activity=services&amount=100000000&basis=net",
    headers={"Authorization": "Bearer YOUR_API_KEY"},
    timeout=30,
)
print(res.json())

<?php
$ch = curl_init('https://apibox.io.vn/v1/vn-fct?activity=services&amount=100000000&basis=net');
curl_setopt_array($ch, [
    CURLOPT_RETURNTRANSFER => true,
    CURLOPT_HTTPHEADER => ['Authorization: Bearer YOUR_API_KEY'],
]);
$response = curl_exec($ch);
print_r(json_decode($response, true));

Response

{
  "activity": "services",
  "name_vi": "Dịch vụ (tư vấn, quản lý, quảng cáo, xử lý dữ liệu, cho thuê không kèm người điều khiển…)",
  "name_en": "Services (consulting, management, advertising, data processing…)",
  "basis": "net",
  "method": "current",
  "vat_rate_percent": 5,
  "cit_rate_percent": 5,
  "gross": 111111111,
  "vat_base": 111111111,
  "cit_base": 111111111,
  "vat": 5555556,
  "cit": 5555555,
  "total_tax": 11111111,
  "contractor_receives": 100000000,
  "vietnamese_party_pays": {
    "to_contractor": 100000000,
    "to_state_budget": 11111111,
    "total": 111111111
  },
  "effective_rate_percent": 10,
  "legal": [
    "Thông tư 69/2025/TT-BTC Điều 9 (GTGT nhà thầu)",
    "Nghị định 320/2025/NĐ-CP (NĐ 320/2025 Điều 12.3.a)",
    "Thông tư 20/2026/TT-BTC Điều 7 (TNDN nhà thầu)",
    "Thông tư 89/2026/TT-BTC (khai thuế; bãi bỏ TT 103/2014 từ 01/7/2026)"
  ],
  "reviewed": "2026-11-11"
}

Use cases

Gross up net-of-tax service contracts with foreign vendors
Compute FCT for royalty and software licence payments
Withhold VAT and CIT on Google / Meta / TikTok ad invoices
Check contractor tax in procurement and AP software

FAQ

Is TT 103/2014 still valid?

No. Its VAT parts were replaced by TT 69/2025 from 1/7/2025, its CIT parts by TT 20/2026 from 12/3/2026, and the whole circular was repealed by TT 89/2026 from 1/7/2026.

Why is the gross-up different from older calculators?

TT 20/2026 makes the CIT base the full revenue including VAT paid on the contractor’s behalf, so both taxes apply to the same gross: Gross = Net / (1 − VAT% − CIT%). The old method grossed up CIT first, then VAT.

Do I withhold tax on Google or Meta ads?

From 1/7/2026 a Vietnamese business using the VAT credit method must withhold VAT and CIT when paying a foreign e-commerce / digital supplier (NĐ 252/2026 Điều 43).

Related APIs

{✓}

Foreign contractor tax API

Parameters

Example

Response

Use cases

FAQ

Related APIs

JSON Validator

JSON Formatter

CSV to JSON