Corporate income tax calculator: 15%, 17% or 20% by revenue
Enter total annual revenue to see which rate the company falls under according to the Corporate Income Tax Law 67/2025/QH15, then enter taxable income to get the estimated tax. Tap a number to see how it was calculated.
| Total annual revenue | Rate |
|---|---|
| Total annual revenue not exceeding 3 billion VND | 15% |
| Total annual revenue above 3 billion up to 50 billion VND | 17% |
| Total annual revenue above 50 billion VND (standard rate) ← this company | 20% |
20%
Revenue 80,000,000,000 VND (80 billion VND) -> total annual revenue above 50 billion VND (standard rate) -> 20%1,200,000,000 VND1.2 billion VND
6,000,000,000 x 20% = 1,200,000,000Not yet including incentives, exemptions or reductions, carried-forward losses or quarterly provisional payments; the cases excluded from the 15% and 17% rates under the guiding documents are not considered. Check against the actual annual finalization return.
The result is an estimate for reference based on the revenue band and does not replace the annual finalization return. TaxDatum.com is run by a private company and is not a government portal.
Two numbers, two roles
Total annual revenue decides the rate. The CIT Law 67/2025/QH15 (effective 1 October 2025, applying from the 2025 tax period) keeps the standard 20% rate and adds two rates: 15% for companies with total annual revenue not exceeding 3 billion VND, and 17% for companies above 3 billion up to 50 billion VND.
Taxable income decides the amount of tax. CIT equals taxable income times the rate. Taxable income is assessable income (revenue minus deductible expenses, plus other income) minus exempt income and carried-forward losses. A loss-making company has no CIT to pay even if it is in the 15% band.
The rate applies to all taxable income of the year, not in brackets like a progressive schedule. If revenue goes over 3 billion by one dong, all taxable income is taxed at 17%.
What the calculator does not include
- Cases not eligible for 15% or 17%. The law sets exclusion conditions, and how "total revenue" is determined (which year, which items) is in the guiding decree. That is why the calculator always also shows the tax at 20%, so you can see the difference.
- Incentives by project, sector or location - time-limited preferential rates set out in the investment certificate and the law.
- The 3-year exemption for newly established small and medium-sized enterprises under Resolution 198/2025/QH15 - returns and finalization are still required.
- Losses carried forward from previous years - enter taxable income after deducting losses for a closer result.
- Quarterly provisional payments - only the annual finalization shows the extra amount payable or overpaid.
Three hypothetical examples
1. Company with revenue of 2.8 billion VND and profit of 300 million
Suppose annual revenue of 2.8 billion VND and taxable income of 300 million VND.
15%
Revenue 2,800,000,000 VND (2.8 billion VND) -> total annual revenue not exceeding 3 billion VND -> 15%45,000,000 VND45 million VND
300,000,000 x 15% = 45,000,00060,000,000 VND
300,000,000 x 20% = 60,000,000 - 15,000,000 VND more than at 15%📍 Revenue is 200 million VND below the 3 billion VND threshold. If total revenue for the year goes over the threshold, the 17% rate applies to all taxable income, not just the excess.
Not yet including incentives, exemptions or reductions, carried-forward losses or quarterly provisional payments; the cases excluded from the 15% and 17% rates under the guiding documents are not considered. Check against the actual annual finalization return.
2. Company with revenue of 12 billion VND and profit of 300 million
Suppose annual revenue of 12 billion VND and taxable income also of 300 million VND - the same profit as the example above.
17%
Revenue 12,000,000,000 VND (12 billion VND) -> total annual revenue above 3 billion up to 50 billion VND -> 17%51,000,000 VND51 million VND
300,000,000 x 17% = 51,000,00060,000,000 VND
300,000,000 x 20% = 60,000,000 - 9,000,000 VND more than at 17%Not yet including incentives, exemptions or reductions, carried-forward losses or quarterly provisional payments; the cases excluded from the 15% and 17% rates under the guiding documents are not considered. Check against the actual annual finalization return.
3. Company with revenue of 80 billion VND and taxable income of 6 billion
Suppose annual revenue of 80 billion VND, taxable income of 6 billion VND and no incentives.
20%
Revenue 80,000,000,000 VND (80 billion VND) -> total annual revenue above 50 billion VND (standard rate) -> 20%1,200,000,000 VND1.2 billion VND
6,000,000,000 x 20% = 1,200,000,000Not yet including incentives, exemptions or reductions, carried-forward losses or quarterly provisional payments; the cases excluded from the 15% and 17% rates under the guiding documents are not considered. Check against the actual annual finalization return.
Examples 1 and 2 make the same profit but pay different tax only because their revenue falls in different bands.
Common mistakes
- Comparing profit with the 3 billion threshold. The threshold is total revenue. A company with 10 billion VND of revenue and 500 million VND of profit does not get 15%.
- Paying provisional tax at 15% and not reviewing it. If revenue was expected below 3 billion at the start of the year but ends above it, the finalization is at 17% and the difference must be paid.
- Splitting the company to stay under the threshold. This easily falls into the exclusion cases or review under the related-party transaction rules; the cost of running several legal entities usually exceeds the tax saved.
- Letting expenses be disallowed. Expenses without invoices or payment documents increase taxable income - often affecting the tax more than a 2-5 point difference in rate.
Where to check for yourself
The company's e-tax account: the annual finalization returns, the total revenue line and the rate applied. The e-invoice portal: total output invoices for the year to reconcile with revenue in the financial statements. The source documents: Law 67/2025/QH15 and the guiding decree on rates and exclusion conditions. If unsure whether the company falls into an exclusion case, ask the managing grassroots tax office in writing before the finalization period.
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Questions about CIT rates
Are the 3 billion and 50 billion VND thresholds based on profit or revenue?
On the company's total annual revenue, not profit. Revenue decides the rate; taxable income decides the amount of tax. Two companies with the same profit but revenue on different sides of a threshold pay different amounts of tax.
Which rate applies if revenue is exactly 3 billion VND?
The 15% rate is for companies with total annual revenue not exceeding 3 billion VND, so exactly 3 billion still falls under 15%. Likewise, exactly 50 billion VND falls under 17%. How total revenue is determined follows the guiding documents of the CIT Law in force.
If revenue goes slightly over 3 billion, does 17% apply to the excess or to everything?
To the whole taxable income of the year. This is not a progressive schedule: the revenue band decides one rate for all taxable income. So a company that paid provisional tax at 15% and ends the year above 3 billion of revenue must pay the difference at finalization.
Do newly established companies pay CIT at these rates?
Resolution 198/2025/QH15 exempts newly established small and medium-sized enterprises from CIT for 3 years, subject to the conditions in the guiding documents. During the exemption the company still has to file returns and the annual finalization. This calculator does not deduct that exemption.
Is the calculated figure the tax I have to pay?
Not yet. It is taxable income multiplied by the rate for the revenue band - without project incentives, exemptions or reductions, carried-forward losses or quarterly provisional payments, and without considering the cases excluded from the 15% and 17% rates under the guiding documents. The amount payable is the one on the annual finalization return.