2025 Guide to Taxation in Southeast Asia

在全球经济复苏、贸易紧张加剧、通胀压力犹存及地缘政治不确定性上升的背景下，东盟经济依然展现出强劲韧性和增长潜力。作为中资企业“走出去”的重要目的地，东南亚凭借区位优势、人口红利及经济活力，吸引全球投资，并在全球产业链重构中发挥关键作用。

东盟已连续多年稳居中国第一大贸易伙伴。2024年，中国-东盟贸易总值达6.99万亿元人民币，同比增长9.0%，占中国外贸总值15.9%。中资企业将在东盟市场拓展布局，共同应对全球经济不确定性，推动可持续发展，实现更高水平的互利共赢。

随着亚太区域经济一体化加速，中资企业加快布局东南亚，尤其在数字科技、绿色能源及智慧城市等领域。《区域全面经济伙伴关系协定》（RCEP）的全面生效进一步推动区域贸易投资自由化，降低关税、优化原产地规则，并简化投资，为企业拓展东盟市场提供更稳定、透明的营商环境。

国际税收体系迎来重大变革。OECD“支柱二“全球最低税率规则的推行，促使东盟国家调整税收政策，传统依赖税收激励吸引外资的模式面临挑战。新税制要求企业优化跨境投资架构，调整利润分配模式，在提升竞争力的同时降低税务合规风险。如何精准把握东盟各国的税收与监管环境，制定最优投资战略，已成为中资企业在该区域持续增长的核心议题。

本指南汇集东盟十国最新投资及税务政策解析，助力企业有效应对税务挑战，抓住发展机遇。

感谢您对本指南一如既往的支持。如需了解更多信息或税务建议，欢迎联系各国中国服务部领导人。

Amid global economic recovery, escalating trade tensions, persistent inflationary pressures, and rising geopolitical uncertainties, the ASEAN economy continues to demonstrate strong resilience and growth potential. As a key destination for Chinese enterprises expanding overseas, Southeast Asia attracts global investment with its strategic location, demographic advantages, and economic dynamism, playing a crucial role in the restructuring of global supply chains.

ASEAN has remained China’s largest trading partner for several consecutive years. In 2024, total trade between China and ASEAN reached RMB 6.99 trillion, reflecting a 9.0% year-on-year growth and accounting for 15.9% of China’s total foreign trade. Chinese enterprises are expected to further expand their presence in the ASEAN market, collectively navigating global economic uncertainties, advancing sustainable development, and achieving higher levels of mutual benefit and win-win outcomes.

With accelerated economic integration in the Asia-Pacific region, Chinese enterprises are increasingly expanding into Southeast Asia, particularly in digital technology, green energy, and smart cities etc. The full implementation of the RCEP further promotes trade and investment liberalization in the region, reducing tariffs, optimizing rules of origin, and simplifying investment. This provides businesses with a more stable and transparent business environment to expand in the ASEAN market.

The international tax landscape is undergoing significant transformation. The introduction of the OECD Pillar Two global minimum tax rule is prompting ASEAN countries to adjust their tax policies, challenging the traditional reliance on tax incentives to attract foreign investment. Under the new tax framework, enterprises must optimize cross-border investment structures and adjust profit allocation strategies to enhance competitiveness while mitigating tax compliance risks. Understanding the tax and regulatory environment of each country and formulating the optimal investment strategy has become a key focus for Chinese enterprises seeking long-term growth in the region.

This guide provides the latest insights into investment and tax policies across the ten countries in the ASEAN region, helping enterprises navigate tax challenges and seize development opportunities.

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