Accounting, Reporting & Statutory Compliance in Vietnam

Essentials guide · Source-checked research84% of statements checked against a source25 checked against an official source6 checked against a secondary sourceChecked 2026-10-191 topic includes AI-written statements, not source-checkedNot yet professionally reviewed

• Vietnam applies a qualified domestic minimum top-up tax and an income inclusion rule under a National Assembly resolution effective from 1 January 2024, with QDMTT returns and payment due 12 months after the fiscal year end.

  In-scope multinational groups under the OECD GloBE rules; IIR filing is due 18 months after the first in-scope year end, then 15 months. A transitional CbC safe harbour applies.PwC Worldwide Tax Summaries · checked 2026-10-19

• The annual CIT return and audited financial statements are due by the last day of the third month after the year end, and quarterly provisional CIT payments must total at least 80% of the year's liability.

  Calendar tax year unless a different year end is approved; provisional payments due by the 30th day of the following quarter.PwC Worldwide Tax Summaries · checked 2026-10-19

Read the full guide: Tax, accounting and reporting