Effective tax rates - Corporate tax statistics — Effective marginal in Viet Nam

Viet Nam: Effective tax rates - Corporate tax statistics — Effective marginal was 10.24 Percentage of taxable income in 2025. ▬ Flat

Latest (2025)
10.24 Percentage of taxable income
Change on year
down 1.3%
World rank
2nd
of 3 countries
All-time high
10.85 Percentage of taxable income
in 2017
All-time low
9.98 Percentage of taxable income
in 2019
Years of data
9
2017–2025

Effective tax rates - Corporate tax statistics — Effective marginal in Viet Nam, 2017–2025

02.557.5102017202120252017: 10.9 Percentage of taxable income2018: 10.2 Percentage of taxable income2019: 10 Percentage of taxable income2020: 10.6 Percentage of taxable income2021: 10.5 Percentage of taxable income2022: 10.4 Percentage of taxable income2023: 10.2 Percentage of taxable income2024: 10.4 Percentage of taxable income2025: 10.2 Percentage of taxable income

Source: Organisation for Economic Co-operation and Development. Measured in Percentage of taxable income.

Analysis

Viet Nam recorded 10.24 Percentage of taxable income for effective tax rates - corporate tax statistics — effective marginal in 2025.

Compared with earlier readings it is down 1.3% on the previous year and down 5.6% over ten years.

Over the whole period, effective tax rates - corporate tax statistics — effective marginal in Viet Nam peaked at 10.85 Percentage of taxable income in 2017 and was at its lowest, 9.98 Percentage of taxable income, in 2019.

Effective tax rates - Corporate tax statistics — Effective marginal in Viet Nam, year by year

Annual values for Effective tax rates - Corporate tax statistics — Effective marginal tax rate in Viet Nam, 2017 to 2025.
Year Percentage of taxable income Change
2017 10.85 Percentage of taxable income
2018 10.21 Percentage of taxable income -5.9%
2019 9.98 Percentage of taxable income -2.3%
2020 10.64 Percentage of taxable income +6.6%
2021 10.47 Percentage of taxable income -1.6%
2022 10.36 Percentage of taxable income -1.0%
2023 10.24 Percentage of taxable income -1.1%
2024 10.37 Percentage of taxable income +1.3%
2025 10.24 Percentage of taxable income -1.3%

Averages by decade

DecadeAverage LowestHighest Years
2010s 10.35 Percentage of taxable income 9.98 Percentage of taxable income 10.85 Percentage of taxable income 3
2020s 10.39 Percentage of taxable income 10.24 Percentage of taxable income 10.64 Percentage of taxable income 6

Countries ranked near Viet Nam

  1. 1 Cameroon 364.49 Percentage of taxable income compare
  2. 1 Democratic Republic of the Congo 43.54 Percentage of taxable income compare
  3. 2 Zambia 204.38 Percentage of taxable income compare
  4. 3 Türkiye -59.05 Percentage of taxable income compare
  5. 3 Botswana 173.38 Percentage of taxable income compare
  6. 4 Iceland 144.03 Percentage of taxable income compare
  7. 5 Namibia 141.19 Percentage of taxable income compare

See the full ranking of 105 places →

More economy & growth data for Viet Nam

All data for Viet Nam →

Frequently asked questions

What is effective tax rates - corporate tax statistics — effective marginal in Viet Nam?
Effective tax rates - corporate tax statistics — effective marginal in Viet Nam was 10.24 Percentage of taxable income in 2025, according to Organisation for Economic Co-operation and Development.
What is the highest effective tax rates - corporate tax statistics — effective marginal recorded in Viet Nam?
The highest recorded value was 10.85 Percentage of taxable income in 2017.
What is the lowest effective tax rates - corporate tax statistics — effective marginal recorded in Viet Nam?
The lowest recorded value was 9.98 Percentage of taxable income in 2019.
How does Viet Nam rank for effective tax rates - corporate tax statistics — effective marginal?
Viet Nam ranks 2nd out of 3 countries with data for 2025.
Is effective tax rates - corporate tax statistics — effective marginal rising or falling in Viet Nam?
Over the last ten years it is down 5.6%. The long-run trend across the full record is flat.
Where does this Viet Nam data come from?
The figures come from Organisation for Economic Co-operation and Development, published as part of Effective tax rates - Corporate tax statistics — Effective marginal tax rate. Statizoid updates them automatically from the source API.

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Effective tax rates - Corporate tax statistics — Effective marginal in Viet Nam. Statizoid, drawing on Organisation for Economic Co-operation and Development. Retrieved 14 September 2026, from https://economy.statizoid.com/stat/effective-tax-rates-corporate-tax-statistics-effective-marginal-tax-rate/viet-nam-2/

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About this data

Indicator
Effective tax rates - Corporate tax statistics — Effective marginal tax rate
Unit
Percentage of taxable income
Source
Organisation for Economic Co-operation and Development
Licence
OECD Terms and Conditions (attribution required)
Coverage
105 places, 936 data points, 2017–2025
Last refreshed

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.