Romania vs Vietnam

16

20

If the accounting year is equal to the calendar year, the annual CIT declaration form should be due by March 25 of the following year; for cases where the accounting year is different from the calendar year, the annual CIT declaration form should be due on the 25th day of the third month after the end of the company's accounting year. Quarterly CIT declaration forms should be submitted by the 25th day of the next month for the first, second, and third quarters.

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

The final payment of CIT is usually due on the 25th of the third month after the end of the company's fiscal year.

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 installments should be paid by the 25th of the first month after the first, second, and third quarters.

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

16/NA/NA

0/5/10

16/16/16

0/5/10

21

10%

Capital gains are constrained by the normal corporate income 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.

14.41%

6.41%