VN · N 21°02′ · E 105°51′
Vietnam
A foreign-invested LLC suits manufacturing, sourcing, trading, and service operations in Vietnam and may be held by mainland Chinese or Hong Kong investors. Foreign-invested projects generally obtain an Investment Registration Certificate before an Enterprise Registration Certificate; restricted sectors, location, and capital are reviewed for the project.
A gateway to Vietnam operations.
Foreign-invested limited liability company (LLC; Công ty TNHH)
Talk to an advisorKey points on one page.
- Tax
- CIT is 20%; qualifying cases may access 10%, 15%, or 17%; in-scope multinational groups must assess the 15% minimum tax.
- Shareholders and directors
- One member or 2–50 members; at least one legal representative must reside in Vietnam.
- Share capital
- No general uniform minimum; set by the project and IRC, normally contributed within 90 days after the ERC.
- Local requirements
- Vietnam registered address and a Vietnam-resident legal representative; foreign investment generally needs an IRC and restricted sectors need licences.
- Annual maintenance
- Annual audit, financial statements, and CIT finalisation; periodic foreign-investment project reporting also applies.
- Incorporation timeline
- Approx. 2–4 months, depending on the IRC, sector licences, document legalisation, and approvals.
- Public disclosure
- Enterprise registration data can be searched; beneficial-owner data is registered, retained, and provided to authorities, not fully public.
Facts last checked · 2026-10-23
This page summarises publicly available regulations for general reference only and does not constitute legal or tax advice. Rules in each jurisdiction may change at any time; please confirm the latest position with an Offshore Isle advisor.
References (5)›
- 01PwC Worldwide Tax Summaries — Vietnam: Taxes on corporate income
- 02PwC Worldwide Tax Summaries — Vietnam: Tax administration
- 03Vietnam Briefing — Company Setup Process and Requirements in Vietnam
- 04Vietnam Investment Promotion Portal — Accounting and audit
- 05Allen & Gledhill — Vietnam tightens rules on beneficial ownership in amendments to Law on Enterprises
02 · Advantages
Why Vietnam
- 01Most non-restricted sectors permit wholly foreign ownership, with liability limited to contributed capital
- 02Can undertake sourcing, manufacturing, sales, and local service activities
- 03A single member may form the company, suiting a sole overseas parent
- 04Qualifying projects may receive tax incentives by sector, location, or scale
- 05Strong fit for ASEAN supply chains and Vietnam consumer-market operations
03 · Requirements
Formation requirements
- Investment project: normally obtain an Investment Registration Certificate (IRC) before an Enterprise Registration Certificate (ERC)
- Members: one member, or 2–50 individual or corporate members
- Charter capital: no general uniform minimum; it must suit the project and be recorded in the IRC
- Legal representative: at least one must reside in Vietnam
- Registered address and sector: provide a lawful Vietnam address; restricted activities need additional approval or licensing
04 · Compliance
Annual compliance
- Prepare statutory financial statements in Vietnamese and VND under Vietnamese Accounting Standards
- Obtain an annual audit from a qualified firm; submit audited statements and the annual CIT return within 90 days after year-end
- File quarterly and annual foreign-investment project reports as required
- Complete related IRC/ERC procedures before changing capital, address, business scope, or legal representative
- Maintain beneficial-owner information; notify the registration authority within 10 days of changes
After incorporation, Offshore Isle sets a compliance calendar. We remind you in advance of annual returns, renewals and filings, and handle them on your behalf.
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Vietnam company.
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