PROVIDED MATERIALS

CIT (%
Business sector of
Revenue)
Services 5
Education, health, art performance activities 2
Goods trading 1
Other activities 2

PIT (% of revenue)
Business sector
Non-
Resident
resident
Trading: distributing and supplying goods 0.5 1
Service provision, construction without materials
2 5
supply
Production, transportation, services attached to goods,
1.5 2
construction with material supply
Property leasing 5 2
Lottery, insurance, multi-level marketing agent 5 2
Other 1 2

PIT (%)
Taxable income Non-
Resident
resident
Capital investment, Copyrights, Franchising 5 5
Prize, Inheritance, Gift 10 10
Capital transfer 20 0.1
Securities transfer 0.1 0.1
Real estate transfer 2 2

Amount
Deductions (VND
mil/month)
Self 11
Dependent 4.4

Taxed income (VND mil) Rate

Level A
Year Month (G)
1 0 60 0 5 5% 0
2 60 120 5 10 10% 0.25
3 120 216 10 18 15% 0.75
4 216 384 18 32 20% 1.65
5 384 624 32 52 25% 3.25
6 624 960 52 80 30% 5.85
7 960 80 35% 9.85

Short fomular: T = G*Rate - A