Belgium vs Vietnam
Corporate Tax Comparison
Time of Update: Belgium: 3/24/2026 / Vietnam: 4/05/2026
Compare Belgium and Vietnam corporate tax rates, filing due dates, withholding tax, VAT, capital gains tax, and effective tax metrics for cross-border company planning.
Belgium vs Vietnam Corporate Tax Comparison
Basic Corporate Tax Comparison
Corporate Income Tax (CIT)
Belgium
Vietnam
General CIT Rate:
25
General CIT Rate:
20
CIT Return Due Date:
The tax return form must be submitted no later than the last day of February of the tax year's fiscal year, from December 31 of the previous year to September 30 of the tax year. In other cases, the deadline for submitting the tax return form is the last day of the seventh month after the end of the fiscal year. If there are serious reasons or force majeure, the deadline can be extended.
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:
Under normal circumstances, within two months of issuing the assessment notice.
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:
(Optional) Quarterly installment payments.
CIT Estimated Payment Due Date:
Quarterly payments must be made no later than the 30th day of the next quarter.
Withholding Tax (WHT)
Belgium
Vietnam
Resident Withholding Tax (Dividend/Interest/Royalty):
30/30/30
Resident Withholding Tax (Dividend/Interest/Royalty):
0/5/10
None-Resident Withholding Tax (Dividend/Interest/Royalty):
30/30/30
None-Resident Withholding Tax (Dividend/Interest/Royalty):
0/5/10
Value-Added Tax (VAT)
Capital Gain Tax (CGT)
Belgium
Vietnam
General Capital Gain Tax Rate:
Capital gains are subject to the normal CIT rate (except capital gains on shares under certain conditions)：25%.
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)
Belgium
Vietnam
Composite Effective Average Tax Rate:
25%
Composite Effective Average Tax Rate:
N/A
Composite Effective Marginal Tax Rate:
18%-19%
Composite Effective Marginal Tax Rate:
N/A
