{"id":3127,"date":"2025-09-12T16:37:13","date_gmt":"2025-09-12T09:37:13","guid":{"rendered":"https:\/\/thue.man.net.vn\/?p=3127"},"modified":"2025-09-12T16:37:13","modified_gmt":"2025-09-12T09:37:13","slug":"thue-suat-thue-thu-nhap-doanh-nghiep-chi-tiet","status":"publish","type":"post","link":"https:\/\/thue.man.net.vn\/en\/thue-suat-thue-thu-nhap-doanh-nghiep-chi-tiet\/","title":{"rendered":"Detailed corporate income tax rates"},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Corporate income tax rate in 2025 is an important question that many businesses ask when making financial plans and cost forecasts. <\/span><a href=\"https:\/\/vneconomy.vn\/nhin-lai-hon-15-nam-trien-khai-luat-thue-thu-nhap-doanh-nghiep.htm?utm\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">According to published data<\/span><\/a><span style=\"font-weight: 400;\">In 2023, corporate income tax revenue will reach about VND 310,482 billion (excluding crude oil), accounting for 17.71% of total state budget revenue; if crude oil is included, the figure is VND 357,682 billion, equivalent to 20.161% of total budget revenue. These figures show that corporate income tax is always a stable source of revenue and plays a strategic role in balancing the national budget.\u00a0<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">From October 1, 2025, new regulations of the Corporate Income Tax Law will officially take effect, requiring businesses to update and adjust promptly to ensure compliance with the law and optimize costs.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>Overview of corporate income tax<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">In the Vietnamese tax system, corporate income tax (CIT) always plays a particularly important role. It is not only a large source of revenue for the state budget but also a tool for macro-regulation, investment orientation and promotion of transparency in business activities. To understand better, it is necessary to consider the basic concept and the key roles that CIT brings.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>What is corporate income tax?<\/b><\/h3>\n<p style=\"text-align: justify;\"><a href=\"https:\/\/thue.man.net.vn\/tong-quan-thue-tndn\/\"><span style=\"font-weight: 400;\">Corporate income tax (CIT) <\/span><\/a><span style=\"font-weight: 400;\">is a direct tax, levied directly on the taxable income of organizations producing and trading goods and services. Unlike indirect taxes such as value added tax, corporate income tax only arises when the enterprise makes a profit, that is, after deducting reasonable and valid expenses according to the law.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>The role of corporate income tax<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Corporate income tax is an important financial tool, not only contributing greatly to the budget but also having many macro and micro roles:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Supplementing stable financial resources for the state budget.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ensure social justice when businesses make profits they must share a portion with the State.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">As an investment orientation tool, through tax incentives for priority sectors such as high technology, renewable energy, and clean agriculture.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Promote financial transparency, encourage businesses to manage costs effectively and improve competitiveness.<\/span><\/li>\n<\/ul>\n<table style=\"width: 100%; border-style: solid; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><strong>Summary table of the role of corporate income tax<\/strong><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center; width: 20.5411%;\"><b>Aspect<\/b><\/td>\n<td style=\"text-align: center; width: 37.7756%;\"><b>Content<\/b><\/td>\n<td style=\"text-align: center; width: 40.8818%;\"><b>Meaning<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 20.5411%;\"><span style=\"font-weight: 400;\">State budget<\/span><\/td>\n<td style=\"width: 37.7756%;\"><span style=\"font-weight: 400;\">Corporate income tax contributes about 17-20% of total annual state budget revenue<\/span><\/td>\n<td style=\"width: 40.8818%;\"><span style=\"font-weight: 400;\">Stable revenue source, ensuring balanced public spending<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 20.5411%;\"><span style=\"font-weight: 400;\">Investment policy<\/span><\/td>\n<td style=\"width: 37.7756%;\"><span style=\"font-weight: 400;\">Tax incentives for priority sectors (10%, 15%)<\/span><\/td>\n<td style=\"width: 40.8818%;\"><span style=\"font-weight: 400;\">Attracting FDI, promoting innovation and sustainable development<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 20.5411%;\"><span style=\"font-weight: 400;\">Business Administration<\/span><\/td>\n<td style=\"width: 37.7756%;\"><span style=\"font-weight: 400;\">Link tax obligations to profits earned<\/span><\/td>\n<td style=\"width: 40.8818%;\"><span style=\"font-weight: 400;\">Create incentives for financial transparency and improve operational efficiency<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2 style=\"text-align: justify;\"><b>Subjects subject to corporate income tax<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">According to Article 2 of the Law on Corporate Income Tax, <\/span><a href=\"https:\/\/thue.man.net.vn\/doi-tuong-chiu-thue-tndn\/\"><span style=\"font-weight: 400;\">corporate income tax subject<\/span><\/a><span style=\"font-weight: 400;\"> are all organizations that produce and trade goods and services and generate taxable income in Vietnam, regardless of ownership form or nationality.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>Enterprises established under Vietnamese law<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Including limited liability companies, joint stock companies, private enterprises, cooperatives, cooperative unions, and public service units with production and business activities.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">For example: A joint stock company in Ho Chi Minh City operating in the construction sector, whether making a profit or a loss, is still subject to corporate income tax declaration. If a profit is made, it must pay according to the prescribed tax rate.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>Foreign Direct Investment (FDI) Enterprises<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Organizations established abroad but having permanent establishments or generating income in Vietnam must also pay corporate income tax.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">For example: A Japanese technology company with a branch in Hanoi earned a profit of VND50 billion from providing software services. This income is subject to corporate income tax in Vietnam.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>Other organizations with income-generating activities<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Including investment funds, project management boards, public service units with production and business activities.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">For example: A public university organizes short-term training services and makes a profit, but this profit must still be declared and paid corporate income tax.<\/span><\/p>\n<table style=\"width: 100%; border-style: solid; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><b>Summary table of corporate income tax subjects in Vietnam<\/b><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>Target group<\/b><\/td>\n<td style=\"text-align: center;\"><b>Illustrative example<\/b><\/td>\n<td style=\"text-align: center;\"><b>Corporate income tax obligations<\/b><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Domestic enterprises<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Construction joint stock company in Ho Chi Minh City<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Declare and pay taxes according to generated profits<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Enterprises with FDI capital<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Japanese company branch in Hanoi<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Pay tax on profits generated in Vietnam<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Other organizations with taxable income<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Public universities open short-term training courses<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Must declare and pay taxes according to regulations<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2 style=\"text-align: justify;\"><b>Detailed corporate income tax rates<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">One of the most important contents of corporate income tax is the corporate income tax rate. This is the factor that directly determines the amount of tax that enterprises must pay, and at the same time reflects the regulatory orientation of the State. The corporate income tax rate system is both stable to ensure budget revenue and flexibly adjusted in each period to support enterprises and suit the economic context.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>Current corporate income tax rate<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">In the Vietnamese legal system, corporate income tax rates are clearly regulated to create a common standard framework for production and business activities. Up to now, the current corporate income tax rates are mainly applied according to <a href=\"https:\/\/vanban.chinhphu.vn\/?pageid=27160&amp;docid=70678&amp;classid=1&amp;typegroupid=3\" target=\"_blank\" rel=\"noopener\">Corporate Income Tax Law 2008<\/a>, as amended thereafter, and shall remain in effect until October 1, 2025.<\/span><\/p>\n<h4 style=\"text-align: justify;\"><b>General corporate income tax rate<\/b><\/h4>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">The most basic corporate income tax rate today is 20%, applicable to most businesses in all industries. This rate is considered reasonable compared to the region, because it both ensures budget obligations and does not put too much burden on business profits.<\/span><\/p>\n<figure id=\"attachment_3130\" aria-describedby=\"caption-attachment-3130\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-3130\" src=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2025\/09\/Thue-suat-thue-thu-nhap-doanh-nghiep-pho-thong.jpg\" alt=\"Thu\u1ebf su\u1ea5t thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p ph\u1ed5 th\u00f4ng\" width=\"1200\" height=\"800\" srcset=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2025\/09\/Thue-suat-thue-thu-nhap-doanh-nghiep-pho-thong.jpg 1200w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2025\/09\/Thue-suat-thue-thu-nhap-doanh-nghiep-pho-thong-300x200.jpg 300w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2025\/09\/Thue-suat-thue-thu-nhap-doanh-nghiep-pho-thong-1024x683.jpg 1024w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2025\/09\/Thue-suat-thue-thu-nhap-doanh-nghiep-pho-thong-768x512.jpg 768w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2025\/09\/Thue-suat-thue-thu-nhap-doanh-nghiep-pho-thong-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-3130\" class=\"wp-caption-text\">General corporate income tax rate<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">For example: A trading company has taxable profit in 2024 of 5 billion VND. Corporate income tax payable = 5 billion \u00d7 20% = 1 billion VND.<\/span><\/p>\n<h4 style=\"text-align: justify;\"><b>Specific corporate income tax rates for certain sectors<\/b><\/h4>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Besides the common 20% rate, there are industries subject to higher corporate income tax rates, because they are considered to have high profit potential or the State wants to regulate them tightly:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Oil, gas and rare resources: ranges from 32% \u2013 50%, depending on the project and exploitation conditions.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Some mineral exploitation activities: from 40% \u2013 50%.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">For example: A mining enterprise has taxable profit of 100 billion VND, with tax rate 40% \u2192 corporate income tax payable = 40 billion VND.<\/span><\/p>\n<h4 style=\"text-align: justify;\"><b>Tax incentives and exemptions<\/b><\/h4>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">In order to encourage investment, especially in priority areas, the State issues preferential policies on corporate income tax rates:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Enterprises investing in high-tech fields, high-tech agriculture, or projects in special economic zones can apply preferential corporate income tax rate 10% for 15 years.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Some other sectors are subject to tax rates of 15% or 17% for 10 years.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">In addition, newly established enterprises can also be exempted from tax for 2-4 years, and have 50% reduced for the next 4-9 years, depending on the scale and field.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Example: A software startup is eligible for the preferential tax rate 10% for 15 years. With a profit of 20 billion VND\/year, the corporate income tax payable is only 2 billion VND, instead of 4 billion VND if applying the common rate 20%.<\/span><\/p>\n<h4 style=\"text-align: justify;\"><b>The meaning of the current corporate income tax rate mechanism<\/b><\/h4>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">The allocation of multiple corporate income tax rates not only helps the State to be flexible in management but also creates leverage to direct investment capital into the areas that need to be encouraged. At the same time, the common rate of 20% is currently considered competitive compared to countries in the ASEAN region, where many countries still apply rates from 22% - 25%.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>Corporate income tax rates updated from October 1, 2025<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">According to <a href=\"https:\/\/vanban.chinhphu.vn\/?pageid=27160&amp;docid=214607&amp;classid=1&amp;typegroupid=3\" target=\"_blank\" rel=\"noopener\">Law on Corporate Income Tax 2025 (67\/2025\/QH15)<\/a>, starting from October 1, 2025, the corporate income tax rate in Vietnam will be applied according to the revenue stratification mechanism. This is one of the most important changes, directly affecting the financial plans of most businesses.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Corporate income tax rates are determined according to revenue levels, to encourage small and medium-sized enterprises while ensuring fairness among business groups.<\/span><\/p>\n<figure id=\"attachment_3129\" aria-describedby=\"caption-attachment-3129\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-3129\" src=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2025\/09\/Thue-suat-thue-thu-nhap-doanh-nghiep-cap-nhat-tu-ngay-1_10_2025.jpg\" alt=\"Thu\u1ebf su\u1ea5t thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p c\u1eadp nh\u1eadt t\u1eeb ng\u00e0y 1_10_2025\" width=\"1200\" height=\"800\" srcset=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2025\/09\/Thue-suat-thue-thu-nhap-doanh-nghiep-cap-nhat-tu-ngay-1_10_2025.jpg 1200w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2025\/09\/Thue-suat-thue-thu-nhap-doanh-nghiep-cap-nhat-tu-ngay-1_10_2025-300x200.jpg 300w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2025\/09\/Thue-suat-thue-thu-nhap-doanh-nghiep-cap-nhat-tu-ngay-1_10_2025-1024x683.jpg 1024w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2025\/09\/Thue-suat-thue-thu-nhap-doanh-nghiep-cap-nhat-tu-ngay-1_10_2025-768x512.jpg 768w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2025\/09\/Thue-suat-thue-thu-nhap-doanh-nghiep-cap-nhat-tu-ngay-1_10_2025-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-3129\" class=\"wp-caption-text\">Corporate income tax rates updated from October 1, 2025<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">This change is consistent with the reality in Vietnam, where small and medium enterprises account for more than 97% of the total number of enterprises, contributing nearly 45% of GDP. With lower tax rates, this group of enterprises will have more room to accumulate capital, reinvest and convert from individual business households to formal models. Including:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Enterprises with revenue not exceeding 3 billion VND\/year \u2192 tax rate 15%.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Enterprises with revenue from over 3 billion to 50 billion VND\/year \u2192 tax rate 17%.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Enterprises with revenue over 50 billion VND\/year \u2192 tax rate remains 20%.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Enterprises exploiting oil and gas, rare resources \u2192 special tax rate bracket 25% \u2013 50%.<\/span><\/li>\n<\/ul>\n<table style=\"width: 100%; border-style: solid; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><strong>Comparison table of corporate income tax rates before and after October 1, 2025\u00a0<\/strong><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>Revenue group\/year<\/b><\/td>\n<td style=\"text-align: center;\"><b>Before October 1, 2025<\/b><\/td>\n<td style=\"text-align: center;\"><b>After October 1, 2025<\/b><\/td>\n<td style=\"text-align: center;\"><b>Main meaning<\/b><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Not more than 3 billion VND<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">20%<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">15%<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Reducing the burden on micro-enterprises<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Over 3 - 50 billion VND<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">20%<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">17%<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Encourage medium-sized enterprises to expand production<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Over 50 billion VND<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">20%<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">20%<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Stable, unchanging<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Oil and gas, a rare resource<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">25% \u2013 50%<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">25% \u2013 50%<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Continue to apply the specific framework<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2 style=\"text-align: justify;\"><b>Comparison of corporate income tax rates in Vietnam and the world<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Corporate income tax rates not only reflect domestic fiscal policy but are also an important competitive factor in attracting foreign investment. In the context of globalization, many countries are constantly adjusting tax rates to balance budget revenues and the ability to create a favorable business environment. Therefore, it is necessary to compare Vietnam with ASEAN and OECD countries to clearly see the current advantages and challenges.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>Southeast Asia (ASEAN) region<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">In the ASEAN region, corporate income tax (CIT) rates vary significantly among countries, reflecting investment attraction strategies and specific socio-economic conditions. Vietnam currently applies a general tax rate of 20%, lower than the period before 2016 (22%). Compared to some countries:<\/span><\/p>\n<table style=\"width: 100%; border-style: solid; border-color: #000000; height: 528px;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><b>Summary table of corporate income tax rates in the Southeast Asia (Asean) region<\/b><\/caption>\n<tbody>\n<tr style=\"height: 56px;\">\n<td style=\"text-align: center; width: 13.2264%; height: 56px;\"><b>Nation<\/b><\/td>\n<td style=\"text-align: center; width: 31.1624%; height: 56px;\"><b>General corporate income tax rate<\/b><\/td>\n<td style=\"text-align: center; width: 54.8096%; height: 56px;\"><b>Key Notes<\/b><\/td>\n<\/tr>\n<tr style=\"height: 56px;\">\n<td style=\"width: 13.2264%; height: 56px;\"><span style=\"font-weight: 400;\">Vietnam<\/span><\/td>\n<td style=\"width: 31.1624%; text-align: center; height: 56px;\"><span style=\"font-weight: 400;\">20%<\/span><\/td>\n<td style=\"width: 54.8096%; height: 56px; text-align: center;\"><span style=\"font-weight: 400;\">There is a discount of 10% - 15% for priority projects, small and medium enterprises.<\/span><\/td>\n<\/tr>\n<tr style=\"height: 56px;\">\n<td style=\"width: 13.2264%; height: 56px;\"><span style=\"font-weight: 400;\">Thailand<\/span><\/td>\n<td style=\"width: 31.1624%; text-align: center; height: 56px;\"><span style=\"font-weight: 400;\">20%<\/span><\/td>\n<td style=\"width: 54.8096%; height: 56px; text-align: center;\"><span style=\"font-weight: 400;\">17% for small and medium enterprises<\/span><\/td>\n<\/tr>\n<tr style=\"height: 56px;\">\n<td style=\"width: 13.2264%; height: 56px;\"><span style=\"font-weight: 400;\">Indonesia<\/span><\/td>\n<td style=\"width: 31.1624%; text-align: center; height: 56px;\"><span style=\"font-weight: 400;\">22% (reduced to 20% from 2025)<\/span><\/td>\n<td style=\"width: 54.8096%; height: 56px; text-align: center;\"><span style=\"font-weight: 400;\">There are incentives for listed enterprises and technology enterprises.<\/span><\/td>\n<\/tr>\n<tr style=\"height: 56px;\">\n<td style=\"width: 13.2264%; height: 56px;\"><span style=\"font-weight: 400;\">Malaysia<\/span><\/td>\n<td style=\"width: 31.1624%; text-align: center; height: 56px;\"><span style=\"font-weight: 400;\">24%<\/span><\/td>\n<td style=\"width: 54.8096%; height: 56px; text-align: center;\"><span style=\"font-weight: 400;\">17% for small and medium enterprises with low profits<\/span><\/td>\n<\/tr>\n<tr style=\"height: 80px;\">\n<td style=\"width: 13.2264%; height: 80px;\"><span style=\"font-weight: 400;\">Singapore<\/span><\/td>\n<td style=\"width: 31.1624%; text-align: center; height: 80px;\"><span style=\"font-weight: 400;\">17%<\/span><\/td>\n<td style=\"width: 54.8096%; height: 80px; text-align: center;\"><span style=\"font-weight: 400;\">Many exemption and reduction policies actually reduce the effectiveness to only 10-12%<\/span><\/td>\n<\/tr>\n<tr style=\"height: 56px;\">\n<td style=\"width: 13.2264%; height: 56px;\"><span style=\"font-weight: 400;\">Philippines<\/span><\/td>\n<td style=\"width: 31.1624%; height: 56px; text-align: center;\"><span style=\"font-weight: 400;\">25%<\/span><\/td>\n<td style=\"width: 54.8096%; height: 56px; text-align: center;\"><span style=\"font-weight: 400;\">There is a roadmap to reduce to 20% for small businesses.<\/span><\/td>\n<\/tr>\n<tr style=\"height: 56px;\">\n<td style=\"width: 13.2264%; height: 56px;\"><span style=\"font-weight: 400;\">Cambodia<\/span><\/td>\n<td style=\"width: 31.1624%; height: 56px; text-align: center;\"><span style=\"font-weight: 400;\">20%<\/span><\/td>\n<td style=\"width: 54.8096%; height: 56px; text-align: center;\"><span style=\"font-weight: 400;\">Small businesses can apply lower rates.<\/span><\/td>\n<\/tr>\n<tr style=\"height: 56px;\">\n<td style=\"width: 13.2264%; height: 56px;\"><span style=\"font-weight: 400;\">Laos<\/span><\/td>\n<td style=\"width: 31.1624%; height: 56px; text-align: center;\"><span style=\"font-weight: 400;\">24%<\/span><\/td>\n<td style=\"width: 54.8096%; height: 56px; text-align: center;\"><span style=\"font-weight: 400;\">There are incentives for investment in infrastructure and agriculture.<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">It can be seen that Vietnam&#039;s corporate income tax rate of 20% is currently in the low-middle group in ASEAN, more competitive than Malaysia (24%) or the Philippines (25%), but still higher than Singapore (17%). This both ensures budget revenue and maintains attractiveness in the eyes of investors.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>OECD countries<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">In the group of countries belonging to the Organization for Economic Cooperation and Development (OECD), corporate income tax rates are often higher than in the ASEAN region, but the trend in recent years has been to cut them to encourage investment.<\/span><\/p>\n<table style=\"width: 100%; border-style: solid; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><b>Summary table of corporate income tax rates in OECD countries<\/b><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>Nation<\/b><\/td>\n<td style=\"text-align: center;\"><b>General corporate income tax rate<\/b><\/td>\n<td style=\"text-align: center;\"><b>Key Notes<\/b><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">USA<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">21%<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Sharp reduction from 35% to 21% from 2018 (Tax Cuts and Jobs Act)<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Japan<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">~23,2%<\/span><\/td>\n<td><span style=\"font-weight: 400;\">May be higher if local taxes are included<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Korea<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">22% \u2013 25%<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Applying progressive tax rates, large enterprises pay higher taxes<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Virtue<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">29.8% (including federal + local taxes)<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Highest effective tax rate in G7 group<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">France<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">25%<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Down from previous level of 33.3%<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Older brother<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">25% (from 2023)<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Increase from 19% to offset post-COVID-19 budget<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Canada<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">26.5% (including federal + state)<\/span><\/td>\n<td><span style=\"font-weight: 400;\">There are incentives for small and high-tech enterprises.<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Australia<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">30% (25% for small businesses)<\/span><\/td>\n<td><span style=\"font-weight: 400;\">One of the countries with high tax rates<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Compared to OECD, Vietnam (20%) is much lower, only equivalent to the United States (21%) and lower than Japan, South Korea, Germany or France. This creates an advantage in attracting FDI, especially when multinational corporations are considering moving their supply chains out of China. However, when the global minimum tax of 15% (Global Minimum Tax) is applied from 2024, this advantage will decrease, forcing Vietnam to combine tax incentives with non-tax support policies such as infrastructure, human resources and administrative procedure reform.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>Impact of corporate income tax rates on businesses and Vietnam&#039;s socio-economy<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Corporate income tax rates are not just technical figures on financial obligations but also have a profound impact on business behavior and economic development. Changes in policy, especially from October 1, 2025, will directly impact the cost of capital, profits and competitiveness of domestic and foreign enterprises.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>For business<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">When the corporate income tax rate is kept at a reasonable level, businesses will have more room to reinvest and expand production. For example, with the general tax rate of 20%, a business with pre-tax profit of 100 billion VND must pay 20 billion VND, the remaining 80 billion VND can be allocated for reinvestment or dividends. However, if the corporate income tax rate increases to 22% like some neighboring countries, the amount of tax payable will increase by 2 billion VND, reducing the already weak competitiveness of Vietnamese businesses.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>For the socio-economic<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Corporate income tax rates account for about 20-251 TP3T of total annual domestic revenue, which is an important source of finance for public spending. Maintaining a reasonable tax rate ensures revenue for the budget while not creating too much of a burden for businesses. At the same time, tax incentives for high-tech industries, renewable energy, high-tech agriculture, etc. contribute to orienting social investment capital flows towards a sustainable development strategy.<\/span><\/p>\n<figure id=\"attachment_3128\" aria-describedby=\"caption-attachment-3128\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-3128\" src=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2025\/09\/Tac-dong-cua-thue-suat-thu-nhap-doanh-nghiep-den-doanh-nghiep-va-kinh-te-\u2013-xa-hoi-Viet-Nam.jpg\" alt=\"T\u00e1c \u0111\u1ed9ng c\u1ee7a thu\u1ebf su\u1ea5t thu nh\u1eadp doanh nghi\u1ec7p \u0111\u1ebfn doanh nghi\u1ec7p v\u00e0 kinh t\u1ebf \u2013 x\u00e3 h\u1ed9i Vi\u1ec7t Nam\" width=\"1200\" height=\"800\" srcset=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2025\/09\/Tac-dong-cua-thue-suat-thu-nhap-doanh-nghiep-den-doanh-nghiep-va-kinh-te-\u2013-xa-hoi-Viet-Nam.jpg 1200w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2025\/09\/Tac-dong-cua-thue-suat-thu-nhap-doanh-nghiep-den-doanh-nghiep-va-kinh-te-\u2013-xa-hoi-Viet-Nam-300x200.jpg 300w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2025\/09\/Tac-dong-cua-thue-suat-thu-nhap-doanh-nghiep-den-doanh-nghiep-va-kinh-te-\u2013-xa-hoi-Viet-Nam-1024x683.jpg 1024w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2025\/09\/Tac-dong-cua-thue-suat-thu-nhap-doanh-nghiep-den-doanh-nghiep-va-kinh-te-\u2013-xa-hoi-Viet-Nam-768x512.jpg 768w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2025\/09\/Tac-dong-cua-thue-suat-thu-nhap-doanh-nghiep-den-doanh-nghiep-va-kinh-te-\u2013-xa-hoi-Viet-Nam-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-3128\" class=\"wp-caption-text\">Impact of corporate income tax rates on businesses and Vietnam&#039;s socio-economy<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">One notable point is that global tax competition is increasingly fierce. If Vietnam maintains a tax rate that is too high compared to the ASEAN region, its ability to attract FDI will be limited. Conversely, if the corporate income tax rate is reduced too low, the budget may lack revenue, affecting public investment and social security.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>Some frequently asked questions about corporate income tax rates<\/b><\/h2>\n        <section class=\"sc_fs_faq sc_card\">\n            <div>\n\t\t\t\t<h3>What is the current corporate income tax rate?<\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tFrom now until September 30, 2025, the general tax rate applicable to most businesses is 20% on taxable income. Some specific industries may apply higher tax rates (32\u201350%) or enjoy lower incentives (10%, 15%).                    <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t        <section class=\"sc_fs_faq sc_card\">\n            <div>\n\t\t\t\t<h3>From October 1, 2025, how will corporate income tax rates change?<\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tAccording to the 2025 Corporate Income Tax Law, the standard tax rate remains at 20%, but the scope of preferential application is narrowed, and tax rates are adjusted to increase for some resource exploitation industries to limit over-exploitation and protect the environment.                    <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t        <section class=\"sc_fs_faq sc_card\">\n            <div>\n\t\t\t\t<h3>Do small and medium enterprises enjoy tax incentives?<\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tYes. Small and medium enterprises that meet the conditions on capital, labor and revenue are entitled to the preferential tax rate 15% for a certain period of time. This policy aims to support young enterprises to accumulate capital and increase competitiveness.                    <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t        <section class=\"sc_fs_faq sc_card\">\n            <div>\n\t\t\t\t<h3>What income is exempt from corporate income tax?<\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tSome income is exempt from tax by law, such as: income from performing scientific and technological tasks, income from implementing investment projects in areas with particularly difficult socio-economic conditions, income from transferring emission reduction certificates (CERs)...                    <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t        <section class=\"sc_fs_faq sc_card\">\n            <div>\n\t\t\t\t<h3>What happens if a business underpays corporate income tax?<\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tEnterprises that underpay taxes will have to pay the underpayment, plus late payment fees, and may be subject to administrative penalties. In cases of tax fraud and evasion, criminal liability may be prosecuted under the provisions of the Penal Code.                    <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t\n<script type=\"application\/ld+json\">\n    {\n\t\t\"@context\": \"https:\/\/schema.org\",\n\t\t\"@type\": \"FAQPage\",\n\t\t\"mainEntity\": [\n\t\t\t\t{\n\t\t\t\t\"@type\": \"Question\",\n\t\t\t\t\"name\": \"Thu\u1ebf su\u1ea5t thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p hi\u1ec7n nay l\u00e0 bao nhi\u00eau?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"T\u1eeb nay \u0111\u1ebfn h\u1ebft ng\u00e0y 30\/9\/2025, m\u1ee9c thu\u1ebf su\u1ea5t ph\u1ed5 th\u00f4ng \u00e1p d\u1ee5ng cho h\u1ea7u h\u1ebft doanh nghi\u1ec7p l\u00e0 20% tr\u00ean ph\u1ea7n thu nh\u1eadp t\u00ednh thu\u1ebf. M\u1ed9t s\u1ed1 ng\u00e0nh ngh\u1ec1 \u0111\u1eb7c th\u00f9 c\u00f3 th\u1ec3 \u00e1p d\u1ee5ng m\u1ee9c thu\u1ebf su\u1ea5t cao h\u01a1n (32\u201350%) ho\u1eb7c \u0111\u01b0\u1ee3c h\u01b0\u1edfng \u01b0u \u0111\u00e3i th\u1ea5p h\u01a1n (10%, 15%).\"\n\t\t\t\t\t\t\t\t\t}\n\t\t\t}\n\t\t\t,\t\t\t\t{\n\t\t\t\t\"@type\": \"Question\",\n\t\t\t\t\"name\": \"T\u1eeb ng\u00e0y 1\/10\/2025, thu\u1ebf su\u1ea5t thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p thay \u0111\u1ed5i th\u1ebf n\u00e0o?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"Theo Lu\u1eadt Thu\u1ebf TNDN 2025, m\u1ee9c thu\u1ebf su\u1ea5t chu\u1ea9n v\u1eabn l\u00e0 20%, nh\u01b0ng ph\u1ea1m vi \u00e1p d\u1ee5ng \u01b0u \u0111\u00e3i \u0111\u01b0\u1ee3c thu h\u1eb9p, \u0111\u1ed3ng th\u1eddi c\u00f3 \u0111i\u1ec1u ch\u1ec9nh t\u0103ng thu\u1ebf su\u1ea5t v\u1edbi m\u1ed9t s\u1ed1 ng\u00e0nh khai th\u00e1c t\u00e0i nguy\u00ean nh\u1eb1m h\u1ea1n ch\u1ebf khai th\u00e1c qu\u00e1 m\u1ee9c v\u00e0 b\u1ea3o v\u1ec7 m\u00f4i tr\u01b0\u1eddng.\"\n\t\t\t\t\t\t\t\t\t}\n\t\t\t}\n\t\t\t,\t\t\t\t{\n\t\t\t\t\"@type\": \"Question\",\n\t\t\t\t\"name\": \"Doanh nghi\u1ec7p nh\u1ecf v\u00e0 v\u1eeba c\u00f3 \u0111\u01b0\u1ee3c h\u01b0\u1edfng \u01b0u \u0111\u00e3i thu\u1ebf su\u1ea5t kh\u00f4ng?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"C\u00f3. Doanh nghi\u1ec7p nh\u1ecf v\u00e0 v\u1eeba n\u1ebfu \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n v\u1ec1 v\u1ed1n, lao \u0111\u1ed9ng v\u00e0 doanh thu \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng m\u1ee9c thu\u1ebf su\u1ea5t \u01b0u \u0111\u00e3i 15% trong m\u1ed9t kho\u1ea3ng th\u1eddi gian nh\u1ea5t \u0111\u1ecbnh. Ch\u00ednh s\u00e1ch n\u00e0y nh\u1eb1m h\u1ed7 tr\u1ee3 doanh nghi\u1ec7p non tr\u1ebb t\u00edch l\u0169y v\u1ed1n, gia t\u0103ng kh\u1ea3 n\u0103ng c\u1ea1nh tranh.\"\n\t\t\t\t\t\t\t\t\t}\n\t\t\t}\n\t\t\t,\t\t\t\t{\n\t\t\t\t\"@type\": \"Question\",\n\t\t\t\t\"name\": \"C\u00e1c kho\u1ea3n thu nh\u1eadp n\u00e0o \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"M\u1ed9t s\u1ed1 kho\u1ea3n thu nh\u1eadp \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf theo lu\u1eadt, ch\u1eb3ng h\u1ea1n: thu nh\u1eadp t\u1eeb th\u1ef1c hi\u1ec7n nhi\u1ec7m v\u1ee5 khoa h\u1ecdc c\u00f4ng ngh\u1ec7, thu nh\u1eadp t\u1eeb th\u1ef1c hi\u1ec7n d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 t\u1ea1i \u0111\u1ecba b\u00e0n c\u00f3 \u0111i\u1ec1u ki\u1ec7n kinh t\u1ebf \u2013 x\u00e3 h\u1ed9i \u0111\u1eb7c bi\u1ec7t kh\u00f3 kh\u0103n, thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng ch\u1ee9ng ch\u1ec9 gi\u1ea3m ph\u00e1t th\u1ea3i (CERs)\u2026\"\n\t\t\t\t\t\t\t\t\t}\n\t\t\t}\n\t\t\t,\t\t\t\t{\n\t\t\t\t\"@type\": \"Question\",\n\t\t\t\t\"name\": \"N\u1ebfu doanh nghi\u1ec7p n\u1ed9p thi\u1ebfu thu\u1ebf TNDN th\u00ec b\u1ecb x\u1eed l\u00fd ra sao?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"Doanh nghi\u1ec7p n\u1ed9p thi\u1ebfu thu\u1ebf s\u1ebd ph\u1ea3i n\u1ed9p s\u1ed1 ti\u1ec1n thi\u1ebfu, c\u1ed9ng v\u1edbi ti\u1ec1n ch\u1eadm n\u1ed9p v\u00e0 c\u00f3 th\u1ec3 b\u1ecb x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh. Tr\u01b0\u1eddng h\u1ee3p gian l\u1eadn, tr\u1ed1n thu\u1ebf c\u00f3 th\u1ec3 b\u1ecb truy c\u1ee9u tr\u00e1ch nhi\u1ec7m h\u00ecnh s\u1ef1 theo quy \u0111\u1ecbnh c\u1ee7a B\u1ed9 lu\u1eadt H\u00ecnh s\u1ef1.\"\n\t\t\t\t\t\t\t\t\t}\n\t\t\t}\n\t\t\t\t    ]\n}\n<\/script>\n\n<h2 style=\"text-align: justify;\"><b>Conclude<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">The 2025 corporate income tax rate is not only a technical number, but also reflects Vietnam&#039;s economic development orientation in the context of deep international integration. Maintaining the standard tax rate 20%, while adjusting incentives and tightening management for specific industries, helps balance investment attraction, ensuring fairness and increasing budget revenue. This is both an opportunity for small and medium-sized enterprises to take advantage of incentives and a challenge for industries with high corporate income tax rates.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">To adapt effectively, businesses need to proactively update policies, calculate financial strategies and optimize tax accounting activities. This not only helps minimize legal risks, but also contributes to enhancing reputation and creating a foundation for sustainable development.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">If your business is looking for a comprehensive solution for tax and accounting management, <a href=\"https:\/\/man.net.vn\/\" target=\"_blank\" rel=\"noopener\">MAN \u2013 Master Accountant Network<\/a> Always ready to accompany. With a team of experts knowledgeable in tax law, modern management tools and in-depth consulting services, we are committed to helping businesses optimize tax obligations, save costs and improve business efficiency.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>Contact information for corporate income tax services at MAN \u2013 Master Accountant Network<\/b><\/h3>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Address: No. 19A, Street 43, Tan Thuan Ward, Ho Chi Minh City<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Mobile\/Zalo: 0903 963 163 \u2013 0903 428 622<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Email: man@man.net.vn<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\">","protected":false},"excerpt":{"rendered":"<p>Thu\u1ebf su\u1ea5t thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p n\u0103m 2025 l\u00e0 c\u00e2u h\u1ecfi quan tr\u1ecdng \u0111\u01b0\u1ee3c nhi\u1ec1u doanh nghi\u1ec7p \u0111\u1eb7t ra khi l\u1eadp k\u1ebf ho\u1ea1ch t\u00e0i ch\u00ednh v\u00e0 d\u1ef1 b\u00e1o chi ph\u00ed. Theo s\u1ed1 li\u1ec7u c\u00f4ng b\u1ed1, n\u0103m 2023 thu t\u1eeb thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p \u0111\u1ea1t kho\u1ea3ng 310.482 t\u1ef7 \u0111\u1ed3ng (kh\u00f4ng t\u00ednh d\u1ea7u th\u00f4), chi\u1ebfm [&hellip;]<\/p>","protected":false},"author":4,"featured_media":3131,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-3127","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-blog"],"acf":[],"_links":{"self":[{"href":"https:\/\/thue.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/3127","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/thue.man.net.vn\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/thue.man.net.vn\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/thue.man.net.vn\/en\/wp-json\/wp\/v2\/users\/4"}],"replies":[{"embeddable":true,"href":"https:\/\/thue.man.net.vn\/en\/wp-json\/wp\/v2\/comments?post=3127"}],"version-history":[{"count":0,"href":"https:\/\/thue.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/3127\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/thue.man.net.vn\/en\/wp-json\/wp\/v2\/media\/3131"}],"wp:attachment":[{"href":"https:\/\/thue.man.net.vn\/en\/wp-json\/wp\/v2\/media?parent=3127"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/thue.man.net.vn\/en\/wp-json\/wp\/v2\/categories?post=3127"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/thue.man.net.vn\/en\/wp-json\/wp\/v2\/tags?post=3127"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}