Effective tax rates for expenditure based tax incentives - Corporate in Viet Nam
Viet Nam: Effective tax rates for expenditure based tax incentives - Corporate was 10.42 Percentage of taxable income in 2025. ▼ Falling
Effective tax rates for expenditure based tax incentives - Corporate in Viet Nam, 2019–2025
Source: Organisation for Economic Co-operation and Development. Measured in Percentage of taxable income.
Analysis
Viet Nam recorded 10.42 Percentage of taxable income for effective tax rates for expenditure based tax incentives - corporate in 2025. That is the lowest value across all 7 years on record.
Compared with earlier readings it is down 42.8% on the previous year and down 42.8% over ten years.
Effective tax rates for expenditure based tax incentives - Corporate in Viet Nam, year by year
| Year | Percentage of taxable income | Change |
|---|---|---|
| 2019 | 18.22 Percentage of taxable income | — |
| 2020 | 18.22 Percentage of taxable income | +0.0% |
| 2021 | 18.22 Percentage of taxable income | +0.0% |
| 2022 | 18.22 Percentage of taxable income | +0.0% |
| 2023 | 18.22 Percentage of taxable income | +0.0% |
| 2024 | 18.22 Percentage of taxable income | +0.0% |
| 2025 | 10.42 Percentage of taxable income | -42.8% |
Averages by decade
| Decade | Average | Lowest | Highest | Years |
|---|---|---|---|---|
| 2010s | 18.22 Percentage of taxable income | 18.22 Percentage of taxable income | 18.22 Percentage of taxable income | 1 |
| 2020s | 16.92 Percentage of taxable income | 10.42 Percentage of taxable income | 18.22 Percentage of taxable income | 6 |
Countries ranked near Viet Nam
- 1 Colombia 32.14 Percentage of taxable income compare
- 1 Türkiye 19.81 Percentage of taxable income compare
- 2 Argentina 32.12 Percentage of taxable income compare
- 3 Costa Rica 27.57 Percentage of taxable income compare
- 4 Malta 27.51 Percentage of taxable income compare
- 5 Mexico 25.94 Percentage of taxable income compare
More economy & growth data for Viet Nam
- Africa's Development Dynamics (AfDD) Table 02 - Annual real GDP 6.5 Percent per annum (2029)
- Africa's Development Dynamics (AfDD) Table 04 - Annual real GDP 5.99 Percent per annum (2029)
- Gross Domestic Product — Value US$ per capita, 2015 prices 4,002 USD (2024)
- GDP Deflator — Value Standard Local Currency, 2015 prices 130.03 SLC (2024)
- GDP Deflator — Value US$, 2015 prices 112.67 USD (2024)
- Gross Fixed Capital Formation Deflator — Value Standard Local 122.82 SLC (2024)
- Gross Fixed Capital Formation Deflator — Value US$, 2015 prices 106.42 USD (2024)
- Gross Domestic Product — Value US$ 455,329 million USD (2024)
- Gross Domestic Product — Value US$ per capita 4,509 USD (2024)
- Gross Domestic Product — Value Standard Local Currency, 2015 prices 8.77 billion million SLC (2024)
Frequently asked questions
- What is effective tax rates for expenditure based tax incentives - corporate in Viet Nam?
- Effective tax rates for expenditure based tax incentives - corporate in Viet Nam was 10.42 Percentage of taxable income in 2025, according to Organisation for Economic Co-operation and Development.
- What is the highest effective tax rates for expenditure based tax incentives - corporate recorded in Viet Nam?
- The highest recorded value was 18.22 Percentage of taxable income in 2019.
- What is the lowest effective tax rates for expenditure based tax incentives - corporate recorded in Viet Nam?
- The lowest recorded value was 10.42 Percentage of taxable income in 2025.
- How does Viet Nam rank for effective tax rates for expenditure based tax incentives - corporate?
- Viet Nam ranks 2nd out of 2 countries with data for 2025.
- Is effective tax rates for expenditure based tax incentives - corporate rising or falling in Viet Nam?
- Over the last ten years it is down 42.8%. The long-run trend across the full record is falling.
- 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 for expenditure based tax incentives - Corporate tax statistics — Effective average tax rate. Statizoid updates them automatically from the source API.
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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.