VN主要税率（数据来自PwC税税总结，最后审核09 March 2026）： 企业所得税：20 增值税/消费税：10 个人所得税：Resident: Progressive rates up to 35% for employment income; Non-resident: A flat tax rate of 20% for employment income;
See Vietnam's Individual tax summary for rates for non-employment income. 预提税：WHT applies to most payments made to foreign organisations and individuals undertaking business or earning income sourced from Vietnam, regardless of the residency status. WHT rates are nil for dividends. For interest and royalties, please refer to Vietnam's Corporate tax summary. 具体适用税率请以最新官方规定及具体业务情况为准。