Law corporate income tax 2025 (Law No. 67/2025/QH15) brings many important new points that directly affect the tax obligations of enterprises. From preferential tax rates, tax-exempt income, deductible expenses to the tax period and tax calculation methods, these changes require enterprises to clearly understand in order to declare accurately, optimize costs and avoid legal risks. This article summarizes outstanding updates, practical instructions and solutions to help enterprises effectively apply Corporate Income Tax 2025.
Corporate income tax rates 2025
Tax rates are a key factor in the 2025 corporate income tax, directly affecting the tax obligations of enterprises. Understanding each type of tax rate, applicable subjects and legal basis helps enterprises accurately determine the amount of tax payable, ensuring transparent declaration and compliance with regulations.
The table below summarizes the basic, preferential and specific tax rates according to the Corporate Income Tax Law 2025, helping businesses easily refer to and apply.
| Tax rate type | Applicable objects | Tax rate 2025 | Legal basis |
| Basic tax rate | Regular taxable business | 20% | Clause 1, Article 10 of the Law on Corporate Income Tax 2025 (Law No. 67/2025/QH15) |
| Preferential tax rate 15% | Enterprises with total annual revenue ≤ 3 billion VND | 15% | Clause 2, Article 10 of the 2025 Corporate Income Tax Law |
| Preferential tax rate 17% | Enterprises with total annual revenue > 3 billion to ≤ 50 billion VND | 17% | Clause 3, Article 10 of the Law on Corporate Income Tax 2025 |
| Special tax rates – oil and gas | Oil and gas exploration and exploitation activities | 25% – 50%, decided by contract and mine location | Clause 4a, Article 10 of the Law on Corporate Income Tax 2025 |
| Special tax rates – rare resources | Exploitation of platinum, gold, silver, tin, wolfram, antimony, precious stones, rare earth; mines ≥70% in areas with special socio-economic difficulties | 50%; difficult area: 40% | Clause 4b, Article 10 of the 2025 Corporate Income Tax Law |
Taxable income and exempt income under CIT 2025
In the 2025 Corporate Income Tax Law (Law No. 67/2025/QH15), regulations on taxable income and tax-exempt income have been clarified, helping businesses accurately determine their tax obligations and take advantage of legal incentives. Mastering this content is an important step to declare and pay taxes in accordance with regulations and optimize costs for business operations.
- Taxable income: profits from production and trading of goods and services and other income such as capital transfer, project transfer, loan interest, income from property ownership, technology transfer.
- Tax-exempt income: income from the first transfer of carbon credits, income from the first transfer of green bonds, difference due to revaluation of assets when equitizing or restructuring state-owned enterprises.
- Benefits of applying tax exemption correctly: reduce tax payable, optimize costs, create opportunities for reinvestment and sustainable development.
Deductible and non-deductible expenses under corporate income tax 2025
In the 2025 Corporate Income Tax Law (Law No. 67/2025/QH15), regulations on deductible and non-deductible expenses have been clarified to guide businesses in accurately determining reasonable expenses when calculating taxes. Mastering this content helps optimize tax obligations, transparently declare and avoid legal risks.
2025 Corporate Income Tax Deductible Expenses
The regulations on deductible expenses have been clarified to help businesses accurately determine reasonable expenses when calculating taxes. Understanding these types of expenses will help optimize tax obligations, ensure transparent declaration and avoid legal risks.
- Actual expenses for production and business: including costs of raw materials, wages, depreciation, research and development.
- Expenses for seconded persons participating in the administration, operation and control of specially controlled credit institutions.
- Expenses not corresponding to revenue generated but serving production and business.
- Expenditure to support the construction of public works while serving the production and business activities of enterprises.
- Costs related to reducing greenhouse gas emissions to achieve carbon neutrality and net zero, reducing environmental pollution, and related to the production and business activities of the enterprise.
- Some contributions to funds established by decision of the Prime Minister and regulations of the Government.
Non-deductible expenses for corporate income tax 2025
In the 2025 Corporate Income Tax Law (Law No. 67/2025/QH15), in addition to deductible expenses, there are also non-deductible expenses when calculating tax. Understanding these expenses helps businesses avoid false declarations, reduce the risk of being charged or fined, and ensure compliance with legal regulations.
- The expense does not meet the conditions prescribed in Clause 1, Article 9 of the Law on Corporate Income Tax 2025.
- Fine for administrative violation.
- Expenses that do not correspond to taxable revenue, except for expenses specified in Point b, Clause 1, Article 9 of this Law; expenses that do not meet the expenditure conditions and expenditure contents as prescribed by specialized laws.
- Funding, except for funding specified in sub-point b5, point b, clause 1, Article 9 of this Law.
- Expenses for basic construction investment in the investment phase to form fixed assets; expenses directly related to the increase or decrease of the enterprise's equity.
- Business expenses: banking, insurance, lottery, securities, BT, BOT, BTO contracts are not in accordance with or exceed the provisions of law.
- Other expenses are not deductible as prescribed by law.
Tax period and method of calculating corporate income tax 2025
Understanding the tax period and method of calculating corporate income tax in 2025 is an important step for businesses to declare and pay taxes accurately. This content helps determine the correct tax calculation period, how to determine taxable income and apply the appropriate tax rate, thereby avoiding errors and legal risks.
Corporate income tax calculation period 2025
Tax periods are clearly defined to determine the time period for businesses to declare and pay taxes, and allow businesses to choose a separate fiscal year in some cases. Knowing this information helps to fulfill tax obligations on time and avoid legal risks.
| Content | Applicable period / Notes |
| Tax period according to calendar year | January 1 – December 31 every year |
| Tax calculation period according to separate fiscal year | Selected enterprises must notify the direct tax authority before implementation. |
| Tax period for special enterprises | Comply with separate provisions of the law on tax management (according to points c and d, clause 2, Article 2 of the Law) |
Corporate income tax calculation method 2025
The amount of corporate income tax payable is determined by the formula:
|
Corporate income tax payable = Taxable income × Tax rate |
Taxable income is determined by the formula:
|
Taxable income = Revenue – Deductible expenses + Other income |
In there:
- The corporate income tax rate is 20%, except for the cases specified in Clauses 2, 3 and 4, Article 10 of this Law and the subjects eligible for tax rate incentives specified in Article 13 of the 2025 Corporate Income Tax Law.
- Cases of calculating tax at the rate of % on revenue are specifically regulated by the Government, applicable to enterprises that cannot determine the costs and income of production and business activities.
Benefits of complying with corporate income tax 2025
Compliance with Corporate Income Tax 2025 (Law No. 67/2025/QH15) brings many practical benefits to businesses. Understanding and correctly applying the regulations helps reduce legal risks, optimize tax costs, enhance reputation and support effective financial planning.
- Avoid legal risks: reduce the risk of collection, penalties or late fees.
- Optimize tax costs: take advantage of deductible expenses and tax-free income.
- Enhance business reputation: comply with the law to create a professional image with partners and management agencies.
- Financial planning support: helps businesses manage cash flow and plan long-term effectively.
Difficulties businesses encounter when applying corporate income tax 2025
In the process of implementing CIT 2025, businesses often encounter some practical obstacles. The table below lists common difficulties so that businesses have a basis for assessment and effective handling.
| Hard | Describe |
| Difficult to determine revenue | Small, micro-sized enterprises or enterprises with seasonal fluctuating revenue find it difficult to apply the exact preferential tax rate. |
| Procedures for proving tax-free income | Items such as carbon credits, green bonds or asset valuation differentials during equitization require complex proof. |
| Errors in cost declaration | Accountants who lack experience or do not clearly understand reasonable expenses according to Law 67/2025/QH15 can easily lead to incorrect declarations. |
| Updating new laws costs resources | Small businesses find it difficult to monitor and fully update legal changes, wasting human resources and time. |
| Risk of difference between provisional payment and settlement | Inaccurate profit forecasts can lead to underpayments or overpayments, impacting cash flow and incurring late payments. |
Practical solutions for applying corporate income tax 2025
Applying CIT 2025 requires businesses to have a clear plan and implementation method. Mastering practical solutions helps businesses declare and pay taxes on time, optimize costs and limit errors in the tax management process.
- Regularly update legal documents: follow decrees and circulars to understand new regulations.
- Using accounting and tax management software: helps calculate costs, income and taxes accurately, reducing the risk of errors.
- Cooperate with a reputable tax consulting unit: such as MAN – Master Accountant Network to get detailed instructions, optimize tax obligations and save time.
- Tax payment planning and provisional payment tracking: ensure provisional tax payments are consistent with year-end settlement, avoiding late payment fees.
- Internal staff training: improve accounting and financial capacity, ensure understanding and compliance with regulations.
Conclude
Corporate Income Tax 2025 marks an important turning point in tax management, with many new regulations on tax rates, taxable income, deductible expenses and tax periods. Understanding these changes helps businesses fulfill their tax obligations accurately, optimize costs and minimize legal risks.
In addition, properly applying the law also helps businesses enhance their reputation and build a professional image with partners and management agencies. At the same time, understanding practical solutions will help businesses manage cash flow and plan long-term finances effectively.
To ensure full and optimal compliance with tax obligations, businesses can cooperate with MAN – Master Accountant Network, a reputable and experienced tax consulting unit. MAN will support from declaration, calculation to tax planning, helping businesses apply CIT 2025 effectively, saving time and costs.
Service contact information at MAN – Master Accountant Network
- Address: No. 19A, Street 43, Tan Thuan Ward, Ho Chi Minh City
- Mobile/Zalo: 0903 963 163 – 0903 428 622
- Email: man@man.net.vn
