The resolution specifies the formula for determining the minimum domestic supplementary corporate income tax standard: Minimum domestic supplementary corporate income tax standard = (Supplementary tax rate x Taxable income for supplementary tax) + Adjusted supplementary tax for the current year (if any).
The minimum tax rate is set at 15% for multinational enterprises with total consolidated revenue of 750 million euros (approximately USD 800 million) or more in two of the four most consecutive years.
Source: The official website of the National Assembly of Vietnam.