Laos Corporate Profit Tax Calculator
Determine corporate profit tax (ອາກອນກຳໄລ) under Tax Law No. 67/NA: standard 20% rate, 7% concessionary sectors, 13% micro-business regime, and 5-year loss carry-forward.
🏢 ຂໍ້ມູນລາຍຮັບ ແລະ ລາຍຈ່າຍ (Corporate Profit Input)
📊 ການຄິດໄລ່ອາກອນກຳໄລ (Profit Tax Assessment)
| ລາຍການຄິດໄລ່ (Calculation Line) | ອັດຕາ | ຈຳນວນເງິນ (LAK ₭) |
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❓ ຄຳຖາມທີ່ພົບເລື້ອຍດ້ານກົດໝາຍ (FAQ)
What is the standard corporate profit tax rate in Laos?
Under Tax Law No. 67/NA, the standard Corporate Profit Tax (ອາກອນກຳໄລ) rate is 20% levied on the net taxable accounting profit of resident legal entities and permanent establishments in the Lao PDR.
What concessionary profit tax rates apply to priority sectors?
Under investment promotion provisions, a reduced 7% profit tax rate applies to registered enterprises operating in education, vocational training, healthcare, and traditional medicine production.
How are micro and small enterprises taxed under the simplified regime?
Micro-enterprises with annual turnover below 400,000,000 LAK that do not maintain full double-entry accounting pay under a simplified deemed profit system, or pay a flat 13% tax on deemed profit.
How many years can tax losses be carried forward in Laos?
Under Article 28 of the Tax Law, audited and certified tax losses incurred in a fiscal year may be carried forward to offset future taxable profits for a maximum period of five (5) consecutive years.
When must annual profit tax returns be filed with the Tax Department?
Companies must make advance quarterly profit tax payments and file their comprehensive annual profit tax return and audited financial statements by March 31 following the close of the calendar fiscal year.
Engr. Muhammad Shahzad
Verified Southeast Asian Statutory Systems SpecialistChartered Systems Engineer and Public Finance Modeler. Specializing in ASEAN labor frameworks (Lao Labor Law No. 43/NA), National Social Security Fund (NSSF) retirement schedules, Tax Law No. 67/NA profit and income tax matrices, and Électricite du Laos (EDL) energy tariff models under Lao PDR statutes.