China (People's Republic of) vs Viet Nam: Effective tax rates for expenditure based tax incentives - Corporate
Effective tax rates for expenditure based tax incentives - Corporate over time
- China (People's Republic of)
- Viet Nam
How they compare
Viet Nam currently reports 10.42 Percentage of taxable income against 8.01 Percentage of taxable income in China (People's Republic of), a difference of 2.41 Percentage of taxable income.
That makes Viet Nam's figure about 1.3 times China (People's Republic of)'s.
Across all 7 years both countries report, Viet Nam has been ahead every year.
China (People's Republic of) ranks 2nd and Viet Nam ranks 2nd of 3 groups.
Viet Nam 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 | 11.7 Percentage of taxable income | 18.22 Percentage of taxable income | 6.52 Percentage of taxable income | Viet Nam |
| 2020s | 9.85 Percentage of taxable income | 16.92 Percentage of taxable income | 7.06 Percentage of taxable income | Viet Nam |
Averages of every year both report within each decade.
Frequently asked questions
- Which has higher effective tax rates for expenditure based tax incentives - corporate, China (People's Republic of) or Viet Nam?
- Viet Nam, at 10.42 Percentage of taxable income against 8.01 Percentage of taxable income in China (People's Republic of) as of 2025.
- What is the difference in effective tax rates for expenditure based tax incentives - corporate between China (People's Republic of) and Viet Nam?
- 2.41 Percentage of taxable income, with Viet Nam ahead.
- How many years of comparable data are there for China (People's Republic of) and Viet Nam?
- 7 years are reported by both, from 2019 to 2025.
- How do China (People's Republic of) and Viet Nam rank globally for effective tax rates for expenditure based tax incentives - corporate?
- China (People's Republic of) ranks 2nd 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 for expenditure based tax incentives - Corporate tax statistics — Effective average tax rate. Statizoid refreshes it automatically from the source and publishes the full history for both places.
Individual pages
About this data
This table reports synthetic tax policy indicators that capture the effect of expenditure-based R&D tax incentives on firms’ investment costs: The EATR for R&D measures the impact of taxation on R&D investments that earn an economic profit. the user cost of capital for R&D measures the return that a firm needs to realise on an R&D investment before tax to offset all costs and taxes that arise from the investment, making zero economic profit. Further methodological information is available in the explanatory annex.