Vietnam vs Turkey
Corporate Tax Comparison
Time of Update: Vietnam: 4/05/2026 / Turkey: 4/04/2026
Compare Vietnam and Turkey corporate tax rates, filing due dates, withholding tax, VAT, capital gains tax, and effective tax metrics for cross-border company planning.
Vietnam vs Turkey Corporate Tax Comparison
Basic Corporate Tax Comparison
Corporate Income Tax (CIT)
Vietnam
Turkey
General CIT Rate:
20
General CIT Rate:
25 (financial companies up to 30%)
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:
The 30th day of the fourth month after the end of the fiscal year.
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:
The tax return form is due by the end of the month (i.e., for companies using the calendar year, it is before the end of April).
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:
Quarterly prepayments of taxes should be paid by the 17th of the second month of each quarter.
Withholding Tax (WHT)
Vietnam
Turkey
Resident Withholding Tax (Dividend/Interest/Royalty):
0/5/10
Resident Withholding Tax (Dividend/Interest/Royalty):
0/0/0
None-Resident Withholding Tax (Dividend/Interest/Royalty):
0/5/10
None-Resident Withholding Tax (Dividend/Interest/Royalty):
15/0/20
Value-Added Tax (VAT)
Capital Gain Tax (CGT)
Vietnam
Turkey
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 constrained by the normal corporate income tax rate.
Effective Tax Rate (ETR)
Vietnam
Turkey
Composite Effective Average Tax Rate:
N/A
Composite Effective Average Tax Rate:
22.33%
Composite Effective Marginal Tax Rate:
N/A
Composite Effective Marginal Tax Rate:
9.56%
