Norway vs Vietnam
Corporate Tax Comparison
Time of Update: Norway: 4/05/2026 / Vietnam: 4/05/2026
Compare Norway and Vietnam corporate tax rates, filing due dates, withholding tax, VAT, capital gains tax, and effective tax metrics for cross-border company planning.
Norway vs Vietnam Corporate Tax Comparison
Basic Corporate Tax Comparison
Corporate Income Tax (CIT)
Norway
Vietnam
General CIT Rate:
22 (25% of some companies in the financial sector).
General CIT Rate:
20
CIT Return Due Date:
At the end of May of the next fiscal year (according to the oil tax system, the end of April). Other requirements may apply to specific business sectors, such as hydroelectric power.
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:
Tax arrears must be paid within three weeks after the assessment is announced.
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:
February 15 and April 15.
CIT Estimated Payment Due Date:
Quarterly payments must be made no later than the 30th day of the next quarter.
Withholding Tax (WHT)
Norway
Vietnam
Resident Withholding Tax (Dividend/Interest/Royalty):
Resident Withholding Tax (Dividend/Interest/Royalty):
0/5/10
None-Resident Withholding Tax (Dividend/Interest/Royalty):
None-Resident Withholding Tax (Dividend/Interest/Royalty):
0/5/10
Value-Added Tax (VAT)
Capital Gain Tax (CGT)
Norway
Vietnam
General Capital Gain Tax Rate:
Capital gains are constrained by the normal corporate income tax rate.
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)
Norway
Vietnam
Composite Effective Average Tax Rate:
21.41%
Composite Effective Average Tax Rate:
N/A
Composite Effective Marginal Tax Rate:
23.11%
Composite Effective Marginal Tax Rate:
N/A
