💼 Corporate Income Tax (CIT) Calc
Calculate Corporate Income Tax (CIT) for businesses quickly and accurately. Supports both direct and indirect methods.
Select Calculation Method
Calculation Results
Revenue
0 đ
Deductible Expenses
0 đ
Other Income
0 đ
Taxable Income
0 đ
Exempt Income
0 đ
Previous Losses
0 đ
Sci-Tech Fund
0 đ
Income for Tax
0 đ
Tax Rate
20%
💰 CIT Payable
0 đ
📋 Current CIT Rates
| Business Type | Tax Rate |
|---|---|
| General Business | 20% |
| Revenue ≤ 20B/year | 20% |
| Oil & Gas Exploration | 32% - 50% |
| Rare Resources | 40% - 50% |
📚 Corporate Income Tax Guide
1. What is Corporate Income Tax (CIT)?
Corporate Income Tax (CIT) is a direct tax levied on the taxable income of organizations and enterprises from production, trading, and other activities.
2. Who must pay CIT?
- Enterprises established under Vietnamese law
- Foreign enterprises with permanent establishments in Vietnam
- Cooperatives and other organizations
- Other organizations with business activities
3. Calculation Steps
Step 1: Calculate Taxable Income
Taxable Income = Revenue - Deductible Expenses + Other Income
Step 2: Calculate Income for Tax
Income for Tax = Taxable Income - Exempt Income - Losses Carried Forward
Step 3: Calculate Tax Payable
CIT Payable = (Income for Tax - Sci-Tech Fund) × Tax Rate
4. Deadlines
- Annual Settlement: Last day of the 3rd month after financial year-end
- Quarterly Provisional: Must pay 75% of total tax liability by Q3 deadline
- Payment: Same deadline as tax declaration
5. Tax Exemptions
- Income from agriculture, forestry, fishery
- Income from scientific research and technology development
- Income from education, healthcare, culture, charity
- Income from capital contribution, share purchase (taxed previously)
- Income from vocational training for disabilities/minorities
6. Lưu ý quan trọng
⚠️ Note: This tool is for reference only. For accurate results, please consult a tax expert or local tax authority.