Canada vs Vietnam
Corporate Tax Comparison
Time of Update: Canada: 4/04/2026 / Vietnam: 4/05/2026
Compare Canada and Vietnam corporate tax rates, filing due dates, withholding tax, VAT, capital gains tax, and effective tax metrics for cross-border company planning.
Canada vs Vietnam Corporate Tax Comparison
Basic Corporate Tax Comparison
Corporate Income Tax (CIT)
Canada
Vietnam
General CIT Rate:
Federal corporate income tax: 15%. Provincial and territorial CITs range from 8% to 16%.
General CIT Rate:
20
CIT Return Due Date:
After six months from the end of the company's fiscal year.
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:
Typically, two months after the end of the company's tax 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:
Tax installment payments are usually due on the last day of each month.
CIT Estimated Payment Due Date:
Quarterly payments must be made no later than the 30th day of the next quarter.
Withholding Tax (WHT)
Canada
Vietnam
Resident Withholding Tax (Dividend/Interest/Royalty):
N/A
Resident Withholding Tax (Dividend/Interest/Royalty):
0/5/10
None-Resident Withholding Tax (Dividend/Interest/Royalty):
25/25/25
None-Resident Withholding Tax (Dividend/Interest/Royalty):
0/5/10
Value-Added Tax (VAT)
Capital Gain Tax (CGT)
Canada
Vietnam
General Capital Gain Tax Rate:
Half of the capital gains are considered as taxable capital gains, recorded as company income and taxed at the regular 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)
Canada
Vietnam
Composite Effective Average Tax Rate:
23.74
Composite Effective Average Tax Rate:
N/A
Composite Effective Marginal Tax Rate:
13.74
Composite Effective Marginal Tax Rate:
N/A
