China (People's Republic of) vs Viet Nam: Effective tax rates - Corporate tax statistics — Effective average
Effective tax rates - Corporate tax statistics — Effective average over time
- China (People's Republic of)
- Viet Nam
How they compare
China (People's Republic of) currently reports 21.15 Percentage of taxable income against 15.57 Percentage of taxable income in Viet Nam, a difference of 5.58 Percentage of taxable income.
That makes China (People's Republic of)'s figure about 1.4 times Viet Nam's.
Across all 9 years both countries report, China (People's Republic of) has been ahead every year.
China (People's Republic of) ranks 3rd and Viet Nam ranks 2nd of 3 groups.
China (People's Republic of) has averaged higher in every one of the 2 decades both report.
Head to head by decade
| Decade | China (People's Republic of) | Viet Nam | Difference | Ahead |
|---|---|---|---|---|
| 2010s | 21.94 Percentage of taxable income | 15.78 Percentage of taxable income | 6.16 Percentage of taxable income | China (People's Republic of) |
| 2020s | 21.91 Percentage of taxable income | 15.97 Percentage of taxable income | 5.95 Percentage of taxable income | China (People's Republic of) |
Averages of every year both report within each decade.
Frequently asked questions
- Which has higher effective tax rates - corporate tax statistics — effective average, China (People's Republic of) or Viet Nam?
- China (People's Republic of), at 21.15 Percentage of taxable income against 15.57 Percentage of taxable income in Viet Nam as of 2025.
- What is the difference in effective tax rates - corporate tax statistics — effective average between China (People's Republic of) and Viet Nam?
- 5.58 Percentage of taxable income, with China (People's Republic of) ahead.
- How many years of comparable data are there for China (People's Republic of) and Viet Nam?
- 9 years are reported by both, from 2017 to 2025.
- How do China (People's Republic of) and Viet Nam rank globally for effective tax rates - corporate tax statistics — effective average?
- China (People's Republic of) ranks 3rd and Viet Nam ranks 2nd of 3 groups.
- Where does this data come from?
- Organisation for Economic Co-operation and Development, published as Effective tax rates - Corporate tax statistics — Effective average tax rate. Statizoid refreshes it automatically from the source and publishes the full history for both places.
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About this data
This table reports synthetic tax policy indicators calculated on the basis of a prospective, hypothetical investment project. Unlike backward-looking ETRs, they do not incorporate any information about firms' actual tax payments.The OECD methodology has been described in detail in the OECD Taxation Working Paper No. 38 (Hanappi, 2018). Further methodological information is available in the explanatory annex.