| Taxable Income (VND) | Tax Rate |
| 0 to 60,000,000 | 5% |
| 60,000,001 to 120,000,000 | 10% |
| 120,000,001 to 216,000,000 | 15% |
| 216,000,001 to 384,000,000 | 20% |
| 384,000,000 to 624,000,000 | 25% |
| 624,000,000 to 960,000,000 | 30% |
| 960,000,000 or more | 35% |
| Type of Income | Tax Rate |
| Business and production of goods | 1% |
| Income from providing services | 5% |
| Manufacturing, construction, transportation and other activities | 2% |
| Salary and wages | 20% |
| Income from capital investment | 5% |
| Transfer of capital | 0.1% |
| Transfer of Real Estate | 2% |
| Copy right and franchise activities | 5% |
| Lottery wins, inheritance and gifts which are securities, capital assets | 10% |
| Type of Income | Tax Rate |
| Income from Capital investment, copy right and Franchise activities | 5% |
| Transfer of capital | 20% |
| Transfer of real estate | 25% |
| Taxable Income | Tax Rate |
| Standard Rate | 20% |
| Higher rate for certain industries | 32% to 50% |