Lao PDR

Corporate - Branch income

Last reviewed - 06 February 2020

Income of branches of foreign companies from carrying on business in Lao PDR are subject to the same tax rate as companies registered under Lao PDR laws. However, not all foreign companies can establish a branch in Lao PDR. Only foreign companies in certain industries may establish branches in Lao PDR (e.g. banking, financial institutions, aviation, and consulting).