Cases eligible for corporate income tax incentives
Youme Law Firm LLC replied: Clause 2, Article 18 of Decree 320/2025/ND-CP stipulates the following industries and occupations with corporate income tax incentives:
(1) Applying high technology, strategic technology; investing in high technology; high-tech incubation, high-tech enterprises; investing in the construction and business of high-tech incubation facilities, high-tech enterprises.
(2) Software manufacturing; manufacturing and providing network information security services; manufacturing key digital technology products, electronic equipment; research, design, manufacturing, packaging, testing semiconductor chips; building an artificial intelligence data center.
(3) Production of supporting industrial products on the priority development list according to Government regulations.
(4) Producing renewable energy, clean energy, energy from waste treatment; environmental protection; production of new materials; production of national defense and security; production of key chemical and mechanical products.
(5) Invest in the development of important infrastructure works such as power and water plants; water supply and drainage systems; road and railway transportation; airports, seaports and other particularly important infrastructure works.
(6) High-tech enterprises, high-tech agricultural enterprises, science and technology enterprises.
(7) Large-scale production investment projects that meet the conditions on investment capital and technology as prescribed by law.
8. The project is subject to special investment incentives and support under the Investment Law.
9. Forests planting, care for, and protection; production and breeding of plant and animal varieties; preservation of agricultural products, aquatic products, and food; production, exploitation, and salt refinement.
10. Farming forest products; producing and processing agricultural and aquatic products according to regulations.
11. Manufacturing high-quality steel; energy-saving products; machinery and equipment for agriculture - forestry - fishery; animal feed; manufacturing and assembling automobiles; manufacturing digital technology products.
(12) Invest in business in technical facilities, incubation facilities, and shared working areas to support small and medium enterprises and creative startups.
(33) People's Credit Fund, microfinance institutions, cooperative banks.
(14) Cooperatives and cooperative unions operating in the fields of agriculture, forestry, fishery, and forestry.
15. Socialization in the fields of education, training, health, culture, sports, environment; forensic appraisal activities.
16.Investing in the construction of social housing according to the provisions of the Housing Law.
(17) Publishing and journalism activities according to the provisions of law.
How is the preferential tax rate regulated?
Pursuant to Article 19 of Decree 320, it is stipulated as follows:
Apply a tax rate of 10% for 15 years: Income of enterprises from implementing new investment projects as prescribed in Points (1)), (2) (3) and (4) Clause 2, Article8; income of enterprises as prescribed in Point (6) Clause 2, Article 18 of this Decree;
The income of enterprises from implementing investment projects is specified in Point (7) and Point 8.2, Clause 2, Article 18 of this Decree;
Income of enterprises from implementing new investment projects in the areas specified in Point a, Clause 3, Article 18 of this Decree;
The income of enterprises from implementing new investment projects in high-tech parks, high-tech agricultural parks, concentrated digital technology parks; new investment projects in economic zones located in tax incentives specified in Point a and Point b, Clause 3, Article 18 of this Decree, including cases of new investment projects in economic zones where the project implementation location is over 50% of the area located in tax incentives specified in Point a and Point b, Clause 3, Article 18 of this Decree.
Apply a tax rate of 10% throughout the operating period: Income of enterprises in tax-incentive areas specified in Point b, Clause 3, Article 18 of this Decree from activities in industries and professions specified in Point (10) and Point (4) of Clause 2, Article 18 of this Decree;
Income of enterprises from activities in sectors and occupations specified in Points (9), (14) and 15.2, Article 18 of this Decree;
Publishers' income from activities in the industry or profession specified in Point (6), Clause 2, Article 18 of this Decree;
Income of cooperatives and cooperative unions specified in Point (3), Clause 2, Article 18 of this Decree not falling under the area specified in Clause 3, Article 18 of this Decree;
Income of press agencies in the fields and professions specified in Point (17) Clause 2, Article 18 of this Decree.
Apply a tax rate of 15%: During the entire operating period, the income of enterprises in the area specified in Clause 3, Article 18 of this Decree shall be from activities in the industry or profession specified in Point 8.2, Article 18 of this Decree.
Apply a tax rate of 17% for 10 years: New investment projects in preferential industries and occupations specified in Points (9), (10) and 11.2, Clause 2, Article 18 of this Decree;
New investment projects implemented in the area specified in Point b, Clause 3, Article 18 of this Decree;
New investment projects in economic zones not located in the areas specified in Point a and Point b, Clause 3, Article 18 of this Decree, including the case of new investment projects of enterprises implemented in economic zones where the location of new investment projects has more than 50% of the area located in areas not eligible for tax incentives specified in Point a and Point b, Clause 3, Article 18 of this Decree.
