Corporate Tax Comparison

Liechtenstein vs Vietnam

Compare Liechtenstein and Vietnam corporate tax rates, filing due dates, withholding tax, VAT, capital gains tax, and effective tax metrics for cross-border company planning.

Time of Update — Liechtenstein: 4/05/2026 · Vietnam: 4/05/2026

Base Country/Region

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Compare Corporate Tax

Liechtenstein

Vietnam

Basic Corporate Tax Comparison

PwC World Tax Summary OECD Statistics

Time of Update — Liechtenstein: 4/05/2026 · Vietnam: 4/05/2026

Corporate Income Tax (CIT)

Liechtenstein

Vietnam

General CIT Rate:

12.5

General CIT Rate:

CIT Return Due Date:

July 1st (may be postponed)

CIT Return Due Date:

For CIT finalisation, the due date is the last day of the 3rd month of the following financial year.

CIT Payment Due Date:

Within 30 days of receiving the evaluation.

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 Estimated Payment Due Date:

Under normal circumstances, CIT expected payments will not be due. Exceptions: If the application date is extended beyond June 30th, temporary invoices will be provided based on the last assessment.

CIT Estimated Payment Due Date:

Quarterly payments must be made no later than the 30th day of the next quarter.

Withholding Tax (WHT)

Liechtenstein

Vietnam

Resident Withholding Tax (Dividend/Interest/Royalty):

0/5/10

Non-Resident Withholding Tax (Dividend/Interest/Royalty):

0/5/10

Value-Added Tax (VAT)

Liechtenstein

Vietnam

General VAT Rate:

8.1

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Value-Added Tax (VAT)

General VAT Rate:

10%

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Value-Added Tax (VAT)

Capital Gain Tax (CGT)

Liechtenstein

Vietnam

General Capital Gain Tax Rate:

The capital gains from the sale of stocks are tax-free. However, capital gains from the sale of real estate are subject to a separate assessed real estate profit tax of up to 24%.

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.

Effective Tax Rate (ETR)

Liechtenstein

Vietnam

Composite Effective Average Tax Rate:

Composite Effective Marginal Tax Rate:

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