Vietnam tax practice: 6 question sets with worked answers
Each set has 10 questions — four-option multiple choice or a calculation where you type the number. You see right away whether you are correct and can read the explanation; at the end of the set you get your number of correct answers and the list of questions to review. Marking happens on your device; nothing is stored on the server.
Machine-translated from the Vietnamese original; under editorial review.
- Introduction to Tax Main types of tax, confirmed tax rates and the first calculation 'tax base × tax rate'. 10 questions · about 15 minutes · 5 calculations For: Tax learners, students, new business owners Start →
- Basic value-added tax (VAT) Calculation of output VAT, separation of VAT from the price inclusive of VAT, amount payable under the credit method, and documentary conditions from VND 5 million. 10 questions · about 17 minutes · 7 calculations For: New accounting staff, small business owners keeping their own records Start →
- Personal income tax (PIT) for employees Family circumstance deduction 2026, calculation of taxable income from salary, 10% withholding on amounts from VND 2 million and self-finalization deadline. 10 questions · about 16 minutes · 6 calculations For: Employees, payroll accountants Start →
- E-invoice E-invoice documentation from 1 July 2026, combining amounts on invoices with multiple tax rates, handling incorrect invoices, querying the e-invoice portal and reconciling revenue. 10 questions · about 15 minutes · 5 calculations For: Invoice preparer, sales accountant, purchase accountant Start →
- Household business Abolition of tax quotas, abolition of business license fees, aggregation of revenue from all payment channels and methods of 'reducing revenue' that are not permitted. 10 questions · about 13 minutes · 3 calculations For: Household business owner, person assisting the household with record-keeping Start →
- Filing deadlines and procedures Deadlines for monthly and quarterly tax returns and annual tax finalization under the Law on Tax Administration, deadlines falling on non-working days, late payment interest, and procedural documents from 1 July 2026. 10 questions · about 12 minutes · 2 calculations For: Accountants and business owners who self-file taxes Start →
How it works
- Pick a set that matches what you are working on: beginners should start with Introduction to Tax.
- Multiple choice: tap an option. Calculations: type the number in the unit shown under the question, using a dot for decimals (for example 5.3); thousands separators such as 250,000 are fine. Small rounding differences are still marked correct.
- Read the explanation after each question, even when you are right — many explanations point out common mistakes.
- At the end, look at the questions you missed, review them and try the set again.
What the questions are based on
The questions only use rules that have been checked: the three VAT rates of 0%, 5% and 10% and the non-cash payment condition for invoices from VND 5 million; CIT rates of 20%, 15% and 17% depending on revenue; family circumstance deductions of VND 15.5 million and VND 6.2 million per month from the 2026 tax period; 10% withholding on payments from VND 2 million; 2% tax and 0.5% registration fee on real estate transfers; and filing deadlines under the Law on Tax Administration. Where a figure still awaits guidance, the question teaches where to look rather than guessing. All people and companies in the calculations are hypothetical.
The Vietnamese original of these sets is on HocThue.com.
Questions about the practice sets
Do I need to sign up or pay to practise?
No. Every set opens straight away and is free. Your answers are marked in your own browser; the server does not receive or store the answers you choose. Unfinished progress is saved only in the browser you are using so you can continue later.
Is the "correct answers / 10" result used for ranking?
No. The number of correct answers only tells you which areas need more work; there is no leaderboard and no comparison with other people. At the end of each set you get the list of questions you missed so you can review exactly those.
Which rules are the figures in the questions based on?
Only points that have been checked: the three VAT rates of 0%, 5% and 10%; CIT rates of 20%, 15% and 17%; family circumstance deductions of VND 15.5 million and VND 6.2 million per month from the 2026 tax period; 10% withholding on payments from VND 2 million; and filing deadlines under the Law on Tax Administration. There are no questions on progressive PIT brackets or penalty amounts; all calculation scenarios are hypothetical.