CalcVault
VI
Free • No login required

Corporate Income Tax Calculator

Calculate corporate income tax (thuế TNDN) for businesses in Vietnam based on taxable profit and applicable tax rate.

₫

Fill in the fields above and click Calculate to see your results.

How to use

Calculate corporate income tax (thuế TNDN) for businesses in Vietnam based on taxable profit and applicable tax rate.

How it's calculated

Applicable Tax Rate

(tax_rate_type == 1) * 20 + (tax_rate_type == 2) * 17 + (tax_rate_type == 3) * 15

The corporate income tax rate applied to taxable profit

Corporate Income Tax

taxable_profit * tax_rate / 100

Total corporate income tax payable

After-Tax Profit

taxable_profit - tax_amount

Net profit remaining after corporate income tax

Examples

Standard rate — 1 billion VND profit

  • Tax Rate Type:1
  • Taxable Profit:1,000,000,000

Small enterprise — 500 million VND profit

  • Tax Rate Type:2
  • Taxable Profit:500,000,000

Frequently Asked Questions

What is the standard corporate income tax rate in Vietnam?

The standard corporate income tax (CIT) rate in Vietnam is 20%, applicable to most enterprises. Small and medium enterprises may qualify for a reduced rate of 17%, and businesses in incentive investment zones may pay as low as 15%.

How is taxable profit calculated?

Taxable profit equals total revenue minus deductible expenses (cost of goods sold, operating expenses, depreciation, etc.) plus other taxable income. Non-deductible expenses must be added back.

When must corporate income tax be paid?

Provisional CIT must be paid quarterly within 30 days after each quarter ends. The final annual settlement is due within 90 days after the fiscal year ends.

Related Calculators

Business License Tax Calculator

Calculate the annual business license tax (môn bài) for enterprises, cooperatives, and household businesses in Vietnam.

Household Business Tax Calculator

Calculate tax for household businesses in Vietnam using either the presumptive (khoán) method or the revenue-based method per Circular 40/2021.

Net Profit Calculator

Calculate your bottom-line profit after all expenses, including COGS, operating costs, and taxes.

Profit Margin Calculator

Calculate gross and net profit margins for your business. Understand how much profit you make on each dollar of revenue.

VAT Calculator (Vietnam)

Calculate Value Added Tax (VAT) for your business transactions in Vietnam.