Clause 1, Article 9 of the Law on Corporate Income Tax (CIT) 2025, the expenses deducted when determining taxable income include:
1. The actual expenditure arising from the production and business activities of the enterprise, including the additional expenditure, is deducted as a percentage of the actual expenditure arising in the tax calculation period related to the research and development activities of the enterprise;
2. Other actual arising expenses, specifically:
Expenditures for the implementation of national defense and security education, training, and operations of militia and self-defense forces and other national defense and security tasks as prescribed by law;
The expenditure is to support the activities of party organizations and socio-political organizations in enterprises;
Expenditures for vocational education and vocational training activities for workers according to the provisions of law;
codes of actual expenditure for HIV/AIDS prevention and control activities at the workplace of enterprises;
Sponsorship for education, healthcare, culture; Sponsorship for natural disaster prevention, control, and overcoming the consequences of natural disasters and epidemics, building great solidarity houses, gratitude houses, and houses for policy beneficiaries according to the provisions of law; Sponsorship according to the provisions of the Government and the Prime Minister for localities in areas with particularly difficult socio-economic conditions; Sponsorship for scientific research, technology development, innovation, digital transformation;
Expenditures for scientific research, technology development and innovation, digital transformation;
The value of losses due to natural disasters, epidemics and other force majeure cases will not be compensated;
The actual expenditure for the person seconded to participate in the management, operation and control of a credit institution is subject to special control, commercial banks are subject to mandatory transfer according to the provisions of the Law on Credit Institutions;
Some expenses for production and business of enterprises but do not correspond to the revenue generated in the period according to Government regulations;
Some expenses to support the construction of public works, while serving the production and business activities of enterprises;
Costs related to reducing greenhouse gas emissions to neutralize carbon and net zero, reduce environmental pollution, and related to production and business activities of enterprises;
Some contributions to funds established under the Prime Minister's decision and Government regulations;
3. Expenditures with sufficient invoices and non-cash payment documents as prescribed by law, except in special cases as prescribed by the Government.
The above expenses will be deducted when calculating corporate income tax from October 1.
