Voters in Ninh Binh province proposed to issue appropriate support mechanisms and policies to create favorable conditions for business households to stabilize production and develop sustainably, especially for small and micro and micro enterprises.
Regarding these contents, the Ministry of Finance has responded as follows:
Regarding the promulgation of appropriate support mechanisms and policies for business households and small and micro enterprises.
Currently, the law on personal income tax (PIT) and corporate income tax (CIT) has many preferential policies to promote business households, individual businesses and small businesses to develop production and business.
For business households: Law No. 09/2026/QH16 amending 04 Tax Laws and Decree No. 141/2026/ND-CP dated April 29, 2026 of the Government has raised the annual revenue level not subject to value-added tax (VAT) and not subject to personal income tax for business households and individuals doing business under 1 billion VND.
For small and medium-sized enterprises: Enterprise Income Tax Law No. 67/2025/QH15 promulgated on June 14, 2025 stipulates:
Corporate income tax exemption for 02 consecutive years from the date of taxable income for newly established enterprises from business households with annual revenue not exceeding 50 billion VND.
Applying a simple tax calculation method for businesses with total annual revenue not exceeding 3 billion VND in cases where costs and actual income cannot be determined (paying corporate income tax at a percentage rate on revenue).
Applying a tax rate of 15% on taxable income for enterprises with total annual revenue not exceeding 3 billion VND (in cases where costs and income can be determined).
Applying a tax rate of 17% on taxable income for enterprises with total annual revenue from over 3 billion VND to no more than 50 billion VND.
Corporate income tax exemption for micro-enterprises: Decree No. 141/2026/ND-CP (based on Law No. 09/2026/QH16) stipulates corporate income tax exemption for income of enterprises and organizations established under Vietnamese law with total annual revenue of 1 billion VND or less (equal to the personal income tax exemption rate of business households). This regulation is estimated to exempt about VND 2,164 billion in corporate income tax for about 235,800 enterprises.
Extending the deadline for paying taxes and land rent: The Ministry of Finance has submitted to the Government for promulgation Decree No. 245/2026/ND-CP dated June 27, 2026, extending the deadline for paying VAT, corporate income tax, personal income tax and land rent in 2026.
Policy on exemption and reduction of fees and charges issued under the authority of the Ministry of Finance:
Circular No. 64/2025/TT-BTC dated June 30, 2025: Regulating exemption and reduction of 47 fees and charges to support businesses and people from July 2025 to the end of 2026 with an expected support amount of more than 3,000 billion VND.
Circular No. 11/2026/TT-BTC dated February 10, 2026: Regulating the reduction of fees for using railway infrastructure from 8% of service revenue to 2% (implemented from March 27, 2026 to the end of 2027); specifically from April 1, 2026 to the end of June 2026, this fee is exempted according to Circular No. 40/2026/TT-BTC. The expected fee amount to support businesses for the entire cycle is about more than 300 billion VND.
Circular No. 29/2026/TT-BTC dated March 27, 2026: Regulating exemption of 3 and 50% reduction for 06 fees and charges to encourage and support people and businesses to connect, exploit, use data and perform public services on the VNEID application (implemented from April 1, 2026 to the end of 2026). The amount of fees and charges expected to be exempted and reduced is about 56 billion VND.
Circular No. 39/2026/TT-BTC dated March 31, 2026 (effective from April 1, 2026): Regulations on not collecting fees for the tonnage of ships and boats and fees for entering and leaving ports and inland waterway ports for vehicles with VR-SI, VR-SII and VR-SIII registration certificates (except for vehicles exiting, entering, and transiting).
