🇻🇳 Vietnam

🚢 Import Duty

MFN Rate 0%-50%

US imposes 46% reciprocal tariff; ASEAN preferential rates

Export Processing Zone Exempt

EPZ enterprises import raw materials duty-free

🏢 Corporate Income Tax (CIT) 20%

High-tech Enterprises 10%

Qualified high-tech preferential rate

Export-oriented 0%→10%

4-year exemption + 9-year half-rate

💰 Value-Added Tax (VAT) 10%

Standard Rate 10%

Restored from 8% to 10% in 2025

Logistics Services 5%/10%

Transport 5%, warehousing 10%

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