Germany vs Vietnam

Corporate income tax is 15%, plus a 5.5% solidarity surcharge on the corporate income tax, resulting in a combined rate of 15.825%. Trade tax applies separately and generally ranges from 8.75% to 20.3% depending on the municipality. According to legislative changes adopted in 2025, the corporation tax rate is planned to decrease to 14% in 2028, 13% in 2029, 12% in 2030, 11% in 2031, and 10% from 2032 onward, with the solidarity surcharge continuing to apply.

20

July 31st (or extended to the end of February of the following year if the taxpayer instructs a professional tax advisor).

For CIT finalisation, the due date is the last day of the 3rd month of the following financial year.

As stated in the assessment notice.

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).

Quarterly installment payments are due on the 10th day of March, June, September, and December.

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

25/25/0

0/5/10

25/0/15

0/5/10

19

10%

Capital gains are subject to the normal corporate 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.

26.59

11.00