Laos Corporate Income Tax
Detailed corporate income tax rates and rules for Laos in 2026.
Corporate TaxLAK
Laos' standard corporate profit tax rate is 20%. Tobacco, mining, and certain resource extraction companies may face higher rates. Investment incentives provide tax holidays and reduced rates for promoted activities and special economic zones.
Standard Rate
20%
Additional Notes
Laos has established Special Economic Zones (SEZs) and Specific Economic Zones offering tax holidays of 2-10 years. Companies in the Savan-Seno SEZ and other zones benefit from reduced corporate tax rates and import duty exemptions.
How Laos Corporate Tax compares
Laos’s corporate tax rate of 20% is the 127th highest of 203 countries TaxAtlas tracks, below the global average of 22.2% and Asia’s regional average of 19.7%.
Laos
20%
Asia average
19.7%
Global average
22.2%
