Southeast Asia > Vietnam > Taxation

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Average time to clear customs > days	2.51 days		[30th of 39]
CPIA fiscal policy rating	4		[16th of 75]
Highest marginal tax rate, corporate rate > %	28 %		[48th of 108]
Highest marginal tax rate, individual > on income exceeding, US$	5,044.48 $		[66th of 93]
Highest marginal tax rate, individual rate > %	40 %		[16th of 102]
Tax payments > number	32		[93rd of 171]
Tax payments > number (per capita)	0.385 per 1 million people		[154th of 170]
Tax rates > % of managers surveyed ranking this as a major business constraint	13.6 %		[34th of 39]
Total tax rate > % of profit	41.6 %		[104th of 171]

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