Tiếng Việt
From October 1, 2025, according to the provisions of Clause 4, Article 13 of the Law on Corporate Income Tax 2025, enterprises with new investment projects in a number of preferential industries, occupations or locations will be applied the corporate income tax rate of 17% for a period of 10 years. This is an important opportunity for enterprises to optimize tax costs, improve investment efficiency and sustainable development.
1. Cases eligible for a 17% tax rate for 10 years
Enterprises will enjoy a preferential tax rate of 17% for a period of 10 years if they fall into one of the following cases:
New investment projects in preferential investment sectors and occupations
Including:
– Production of high-grade steel, energy-saving products
– Machinery and equipment for agricultural, forestry, fishery and salt production
– Irrigation equipment, animal feed, aquatic products
– Automobile production and assembly
– Digital technology products
– Investment in technical facilities to support small and medium-sized enterprises
– Incubation facilities for small and medium-sized enterprises, co-working spaces to support creative startups
New investment projects in areas with difficult socio-economic conditions
New investment projects in economic zones not in areas with special difficulties or difficulties
2. Time to start applying preferential tax rates
– Calculated from the first year the enterprise has revenue from the new investment project.
– In case an enterprise is granted a Certificate (for example: high-tech enterprise, high-tech agriculture, science and technology…) after generating revenue, the preferential period is calculated from the year the certificate is granted.
3. Possibility of extending the preferential period
The Prime Minister may decide to extend the period of application of the 17% tax rate to a maximum of 15 years for special projects, including:
– Projects with investment capital of VND 6,000 billion or more, having a major socio-economic impact
– Projects producing globally competitive products, with revenue of VND 20,000 billion/year after 5 years
– Projects regularly employing over 6,000 workers
4. Taxpayers
Vietnamese enterprises and foreign enterprises with or without a permanent establishment in Vietnam, engaged in production and trading of goods and services with taxable income under the Law on Corporate Income Tax.
5. LTS Law – Supporting businesses to meet tax incentive conditions
With in-depth legal consulting experience in the fields of investment, tax and business, LTS Law is committed to accompanying businesses in:
– Evaluating eligibility for corporate income tax incentives
– Drafting legal documents and files for preferential registration
– Advising on investment strategies in accordance with new tax policies
– Working with authorities to ensure tax benefits for businesses
LTS LAW Law Firm – Dedicated Legal Support in Ho Chi Minh City
LTS LAW Law Firm specializes in consulting and handling legal issues for individuals and businesses, from company establishment, licensing, to foreign investment consulting, contract drafting, dispute resolution.
📌 Office address: 520 Cach Mang Thang Tam, Nhieu Loc Ward, City. HCM
📞 Hotline/Zalo: 0902 798 066
🌐 Website: https://lts.com.vn
Contact LTS LAW for specific, accurate and appropriate advice for each case of your business.
