Corporate Tax Comparison

British Virgin Islands vs Vietnam

Compare British Virgin Islands 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 — British Virgin Islands: 4/04/2026 · Vietnam: 4/05/2026

Base Country/Region

Compare Country/Region

Compare Corporate Tax

British Virgin Islands

Vietnam

Basic Corporate Tax Comparison

PwC World Tax Summary OECD Statistics

Time of Update — British Virgin Islands: 4/04/2026 · Vietnam: 4/05/2026

Corporate Income Tax (CIT)

British Virgin Islands

Vietnam

General CIT Rate:

The British Virgin Islands does not impose a corporate income tax on businesses. This tax-free environment is a significant reason why the BVI is an attractive destination for international businesses https://tradecouncil.org/corporate-income-tax-in-the-british-virgin-islands/

General CIT Rate:

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:

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:

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

Withholding Tax (WHT)

British Virgin Islands

Vietnam

Resident Withholding Tax (Dividend/Interest/Royalty):

0/5/10

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

0/5/10

Value-Added Tax (VAT)

British Virgin Islands

Vietnam

General VAT Rate:

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Value-Added Tax (VAT)

General VAT Rate:

10%

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Value-Added Tax (VAT)

Capital Gain Tax (CGT)

British Virgin Islands

Vietnam

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)

British Virgin Islands

Vietnam

Composite Effective Average Tax Rate:

Composite Effective Marginal Tax Rate:

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