{"id":3562,"date":"2025-10-03T09:56:44","date_gmt":"2025-10-03T02:56:44","guid":{"rendered":"https:\/\/thue.man.net.vn\/?p=3562"},"modified":"2025-10-03T11:33:14","modified_gmt":"2025-10-03T04:33:14","slug":"uu-dai-thue-tndn-2025","status":"publish","type":"post","link":"https:\/\/thue.man.net.vn\/en\/uu-dai-thue-tndn-2025\/","title":{"rendered":"Corporate Income Tax Incentives 2025: New policies and conditions applicable to businesses"},"content":{"rendered":"

The 2025 corporate income tax incentive is an important policy to help businesses reduce tax burdens, optimize costs and promote investment in priority areas. According to the Ministry of Finance's report, in 2024, the reduction of VAT 2% according to Resolution No. 110\/2023\/QH15 in the first 5 months of 2024 has supported businesses and people by about <\/span>19,488 billion VND<\/span><\/a>. Although there are no specific figures on the number of enterprises enjoying the corporate income tax reduction policy, this figure shows a large level of support from tax policy in 2024.<\/span><\/p>\n

In 2025, with the newly issued policies, many businesses in high-tech industries, green manufacturing, clean agriculture... will enjoy a tax rate reduction from 20% to 10-15%, and will be exempted from tax in the first years of operation if they meet the conditions. This article will provide a detailed look at the 2025 corporate income tax incentive policies, conditions of application, tax calculation, tax payment deadline and points to note to help businesses maximize the benefits of this incentive.<\/span><\/p>\n

What is corporate income tax incentive?<\/b><\/h2>\n

Corporate income tax incentives<\/span><\/a> is a policy issued by the State to reduce the burden of corporate income tax for enterprises that meet certain conditions. The goal of these incentives is to encourage investment, promote the development of priority industries, improve technological capacity, protect the environment and support start-up businesses. Thereby, enterprises can save operating costs, optimize profits and increase competitiveness in domestic and international markets.<\/span><\/p>\n

Offers <\/span>corporate income tax<\/span><\/a> This can take many different forms, including reducing tax rates for businesses in encouraged sectors, exempting taxes for the first few years of operation for new businesses, or applying tax incentives for specific projects such as clean agriculture, renewable energy, and scientific and technological research. <\/span><\/p>\n

With these policies, the 2025 CIT incentives not only bring direct financial benefits but also play a strategic role in promoting sustainable business growth and contributing to the country's economic development.<\/span><\/p>\n

Legal basis of corporate income tax incentives 2025<\/b><\/h2>\n

The 2025 Corporate Income Tax Incentive Policy has major changes, mainly based on the Law corporate income tax 2025<\/a> Newly issued. Below is a summary of legal documents that have come into effect or have been issued as a basis for applying the latest corporate income tax regulations and incentives:<\/span><\/p>\n\n\n\n\n\n\n\n
Summary table of legal basis of corporate income tax incentives 2025<\/b><\/caption>\n
Text type<\/b><\/td>\nDocument Name \/ Document Number<\/b><\/td>\nMain content \/ Meaning related to Corporate Income Tax 2025<\/b><\/td>\n<\/tr>\n
Law (New Basis)<\/span><\/td>\nLaw on Corporate Income Tax 2025 (<\/span>Law No. 67\/2025\/QH15<\/span><\/a>)<\/span><\/td>\nBasic documents stipulate:\u00a0<\/span><\/p>\n
    \n
  • \u00a0Preferential tax rates (10%, 15%, 17%, 20%) and applicable cases. <\/span><\/li>\n
  • Maximum corporate income tax exemption and reduction period for incentive projects.<\/li>\n
  • List of industries, occupations and locations eligible for incentives.<\/li>\n
  • Detailed regulations on the Science and Technology Development Fund, loss carryover, and accounting records. Effective from October 1, 2025 and applicable from the 2025 corporate income tax period.<\/li>\n<\/ul>\n<\/td>\n<\/tr>\n
Law (Old Base\/Reference)<\/span><\/td>\nLaw on Corporate Income Tax 2008 (<\/span>Law No. 14\/2008\/QH12<\/span><\/a>) and the amended Laws<\/span><\/td>\nPrevious legal basis, used for reference, compared with changes in Law 2025 (e.g. previous basic tax rates, old regulations on incentives).<\/span><\/td>\n<\/tr>\n
Circular (Reference)<\/span><\/td>\nCircular 96\/2015\/TT-BTC<\/span><\/a><\/td>\nDetailed guidance on accounting records, vouchers, invoices, cost determination, etc. of the previous period. General principles and regulations on records and procedures currently in use are still referenced until there is a Circular detailing the Law 2025.<\/span><\/td>\n<\/tr>\n
Relevant Laws<\/span><\/td>\nTax Administration Law No. 38\/2019\/QH14<\/span><\/a>, <\/span>Investment Law No. 61\/2020\/QH14<\/span><\/a><\/td>\nPrescribes principles of tax management, declaration and payment (Tax Management Law) and the basis for determining projects, industries and locations eligible for investment incentives (Investment Law) as the basis for enjoying corporate income tax incentives.<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

Corporate income tax incentives 2025<\/b><\/h2>\n

The 2025 Corporate Income Tax Incentive Policies are detailed in the 2025 Corporate Income Tax Law (Law No. 67\/2025\/QH15), marking groundbreaking changes to support small businesses, encourage investment in high technology, and promote sustainable development. Below is a summary of the outstanding 2025 Corporate Income Tax Incentive Policies:<\/span><\/p>\n

2025 Corporate Income Tax Incentives with Tiered Tax Rates for Small and Medium Enterprises<\/b><\/h3>\n

The 2025 corporate income tax incentive based on tiered tax rates is an important new point in the 2025 Corporate Income Tax Law (Law No. 67\/2025\/QH15). This policy is designed to reduce tax obligations for small and medium-sized enterprises based on the scale of revenue in the previous year. Below is a detailed summary of preferential tax rates based on revenue:<\/span><\/p>\n\n\n\n\n\n\n
Summary table of corporate income tax incentives 2025 according to tiered tax rates for small and medium enterprises<\/b><\/caption>\n
Preferential corporate income tax rate<\/b><\/td>\nConditions apply to total Revenue of the previous year<\/b><\/td>\nNote<\/b><\/td>\n<\/tr>\n
15%<\/span><\/td>\nTotal revenue of the previous year is not more than 3 billion VND<\/span><\/td>\nSpecial preferential tax rates for micro-enterprises.<\/span><\/td>\n<\/tr>\n
17%<\/span><\/td>\nTotal revenue of consecutive years from over 3 billion VND to 50 billion VND<\/span><\/td>\nPreferential tax rates for small and medium enterprises.<\/span><\/td>\n<\/tr>\n
20%<\/span><\/td>\nTotal revenue of consecutive years over 50 billion VND (or cases not eligible for incentives)<\/span><\/td>\nGeneral tax rate.<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

Corporate income tax incentives 2025 by sector and location<\/b><\/h3>\n

New investment projects in especially encouraged industries, occupations or locations will continue to enjoy 2025 Corporate Income Tax incentives in both tax rates and time:<\/span><\/p>\n

\"C\u00e1c
Corporate income tax incentives 2025<\/figcaption><\/figure>\n
    \n
  • Preferential tax rate 10% applies for 15 years (can be extended to a maximum of 30 years) for income from projects in particularly difficult areas, economic zones, high-tech zones, or strategic high-tech industries.<\/span><\/li>\n
  • Tax exemption and reduction period: Apply corporate income tax exemption for up to 4 years and 50% reduction of payable tax for up to 9 subsequent years for new investment projects that meet incentive conditions.<\/span><\/li>\n<\/ul>\n

    2025 Corporate Income Tax Incentives for Strategic Technology and Innovation<\/b><\/h3>\n

    The new law expands the scope of 2025 corporate income tax incentives to key digital economy and high-tech sectors:<\/span><\/p>\n

      \n
    • Additional incentives for income from research, development, design, production, packaging, testing of semiconductor chip products, construction of artificial intelligence (AI) data centers, and key digital technology products. <\/span><\/li>\n
    • Incentives include: Preferential tax rate of 10% for 15 years; At the same time, corporate income tax exemption for 4 years and reduction of 50% in tax payable for the next 9 years.<\/span><\/li>\n
    • Innovative startups are exempted from corporate income tax for 2 years and have a 50% reduction in tax payable for the next 4 years.<\/span><\/li>\n<\/ul>\n

      Green 2025 corporate income tax incentives and income tax exemption<\/b><\/h3>\n

      The 2025 corporate income tax incentive policy strongly encourages investment in environmental protection and sustainable development by:<\/span><\/p>\n