Corporate Tax Comparison

Seychelles vs Vietnam

Compare Seychelles and Vietnam corporate tax rates, filing due dates, withholding tax, VAT, capital gains tax, and effective tax metrics for cross-border company planning.

Time of Update — Seychelles: 4/06/2026 · Vietnam: 4/05/2026

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Compare Corporate Tax

Seychelles

Vietnam

Basic Corporate Tax Comparison

PwC World Tax Summary OECD Statistics

Time of Update — Seychelles: 4/06/2026 · Vietnam: 4/05/2026

Corporate Income Tax (CIT)

Seychelles

Vietnam

General CIT Rate:

Standard business tax: 15% on the first SCR 1 million, 25% above. Telecom, banking, insurance, alcohol & tobacco manufacturers: 25% on the first SCR 1 million, 33% above. Small business presumptive tax: 1.5% on turnover (non-VAT registered, under SCR 1M turnover).

General CIT Rate:

CIT Return Due Date:

The due date for corporate income tax returns is typically six months after the end of the financial 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:

Corporate income tax payments are generally due six months after the end of the financial year, in line with the return filing deadline.

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:

Businesses are required to make quarterly estimated tax payments to manage their tax liabilities effectively.

CIT Estimated Payment Due Date:

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

Withholding Tax (WHT)

Seychelles

Vietnam

Resident Withholding Tax (Dividend/Interest/Royalty):

0/NA/NA

Resident Withholding Tax (Dividend/Interest/Royalty):

0/5/10

Non-Resident Withholding Tax (Dividend/Interest/Royalty):

15/15/15

Non-Resident Withholding Tax (Dividend/Interest/Royalty):

0/5/10

Value-Added Tax (VAT)

Seychelles

Vietnam

General VAT Rate:

15%

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Value-Added Tax (VAT)

General VAT Rate:

10%

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Value-Added Tax (VAT)

Capital Gain Tax (CGT)

Seychelles

Vietnam

General Capital Gain Tax Rate:

Capital gains are not subject to tax in Seychelles.

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)

Seychelles

Vietnam

Composite Effective Average Tax Rate:

23.20%

Composite Effective Average Tax Rate:

Composite Effective Marginal Tax Rate:

17.33%

Composite Effective Marginal Tax Rate:

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