# Ho Chi Minh City corporate taxes and occupancy taxes

> Ho Chi Minh City has a 20% headline corporate tax rate; occupiers must also model property taxes and any local occupancy levies on top of rent.

**Canonical URL:** https://classa.info/cities/ho-chi-minh-city/taxes-and-incentives
**Page type:** city-topic
**Last updated:** 2026-04-15T00:00:00.000Z
**License:** CC BY 4.0 with attribution to Class A Atlas (https://classa.info).

## TL;DR
- Headline corporate tax: 20%.
- Property taxes / business rates / equivalents are a separate line item — model them explicitly.
- Cross-border occupiers should screen for local incentives (free zones, IP regimes, R&D credits).

## Key facts
- **city**: Ho Chi Minh City
- **country**: Vietnam
- **region**: APAC
- **classARentLocal**: ₫1,500,000/sqm/mo · ≈ $65.2 PSF/yr USD
- **classARentUsd**: $65/sqft/yr
- **vacancy**: 7.4%
- **typicalLeaseYears**: 3
- **typicalRentFreeMonths**: 4
- **submarkets**: 5
- **primeYieldPct**: 6.4%
- **corporateTaxPct**: 20%

## FAQ
### What is Ho Chi Minh City's corporate tax rate?
Around 20% on most C-corps. Local incentives, IP regimes, and structuring change the effective rate materially.

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Citation: Source: Class A Atlas (https://classa.info/cities/ho-chi-minh-city/taxes-and-incentives), updated 2026-04-15T00:00:00.000Z.