Vietnam vs Dominican Republic
Corporate Tax Comparison
Time of Update: Vietnam: 4/05/2026 / Dominican Republic: 4/06/2026
Compare Vietnam and Dominican Republic corporate tax rates, filing due dates, withholding tax, VAT, capital gains tax, and effective tax metrics for cross-border company planning.
Vietnam vs Dominican Republic Corporate Tax Comparison
Basic Corporate Tax Comparison
Corporate Income Tax (CIT)
Vietnam
Dominican Republic
General CIT Rate:
20
General CIT Rate:
27%
CIT Return Due Date:
For CIT finalisation, the due date is the last day of the 3rd month of the following financial year.
CIT Return Due Date:
120 days after fiscal year-end
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 Payment Due Date:
120 days after fiscal year-end
CIT Estimated Payment Due Date:
Quarterly payments must be made no later than the 30th day of the next quarter.
CIT Estimated Payment Due Date:
Monthly, on the 15th of each month
Withholding Tax (WHT)
Vietnam
Dominican Republic
Resident Withholding Tax (Dividend/Interest/Royalty):
0/5/10
Resident Withholding Tax (Dividend/Interest/Royalty):
10/0/0
None-Resident Withholding Tax (Dividend/Interest/Royalty):
0/5/10
None-Resident Withholding Tax (Dividend/Interest/Royalty):
10/10/27
Value-Added Tax (VAT)
Capital Gain Tax (CGT)
Vietnam
Dominican Republic
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.
General Capital Gain Tax Rate:
Capital gains are subject to the standard 27% CIT rate
Effective Tax Rate (ETR)
Vietnam
Dominican Republic
Composite Effective Average Tax Rate:
N/A
Composite Effective Average Tax Rate:
25.60%
Composite Effective Marginal Tax Rate:
N/A
Composite Effective Marginal Tax Rate:
24.15%
