Vietnam Corporate Income Tax Calculator 15% / 17% / 20%

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.

Result

Press “Run” to see the result.

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.

Use this in your code

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));

API documentation → Get a free API key

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.