Vietnam vs Luxembourg
Corporate Tax Comparison
Time of Update: Vietnam: 4/05/2026 / Luxembourg: 4/05/2026
Compare Vietnam and Luxembourg corporate tax rates, filing due dates, withholding tax, VAT, capital gains tax, and effective tax metrics for cross-border company planning.
Vietnam vs Luxembourg Corporate Tax Comparison
Basic Corporate Tax Comparison
Corporate Income Tax (CIT)
Vietnam
Luxembourg
General CIT Rate:
20
General CIT Rate:
23.87% (CIT, solidarity surtax, and municipal business tax [Luxembourg City, from tax year 2025])
CIT Return Due Date:
For CIT finalisation, the due date is the last day of the 3rd month of the following financial year.
CIT Return Due Date:
December 31 of the following year.
CIT Payment Due Date:
The same as the deadline for submission of the final CIT return (i.e. the last day of the 3rd month of the following financial year).
CIT Payment Due Date:
At the end of the month following the receipt of the tax assessment receipt.
CIT Estimated Payment Due Date:
Quarterly payments must be made no later than the 30th day of the next quarter.
CIT Estimated Payment Due Date:
Quarterly installment payment.
Withholding Tax (WHT)
Vietnam
Luxembourg
Resident Withholding Tax (Dividend/Interest/Royalty):
0/5/10
Resident Withholding Tax (Dividend/Interest/Royalty):
15/0/0
None-Resident Withholding Tax (Dividend/Interest/Royalty):
0/5/10
None-Resident Withholding Tax (Dividend/Interest/Royalty):
15/0/0
Value-Added Tax (VAT)
Capital Gain Tax (CGT)
Vietnam
Luxembourg
General Capital Gain Tax Rate:
Vietnamese companies: capital gains taxed at the standard 20% CIT rate. Foreign sellers: from December 15, 2025, capital transfers generally subject to 2% CIT on sale proceeds. Securities transfers by foreign entities: 0.1% CIT on total sales proceeds.
General Capital Gain Tax Rate:
Capital gains are subject to the normal corporate income tax rate constraint.
Effective Tax Rate (ETR)
Vietnam
Luxembourg
Composite Effective Average Tax Rate:
N/A
Composite Effective Average Tax Rate:
23.24%
Composite Effective Marginal Tax Rate:
N/A
Composite Effective Marginal Tax Rate:
18.09%
