Corporate income tax
Which businesses are not exempt from corporate income tax for 3 years
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Decree 20/2026/ND-CP stipulates a corporate income tax exemption policy for 3 years for small and medium-sized enterprises, and clearly states cases that are not entitled to incentives.
3-year corporate income tax exemption, not every business is allowed
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3-year corporate income tax exemption is a noteworthy incentive for the private economy, but does not apply to all businesses.
3-year corporate income tax exemption according to Decree 20
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3 years of corporate income tax exemption for small and medium-sized enterprises from the date of first issuance of the Enterprise Registration Certificate.
Domestic revenue in Ho Chi Minh City reaches 574,240 billion VND
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After merging with Binh Duong and Ba Ria - Vung Tau, Ho Chi Minh City continues to affirm the leading economic role of the whole country when budget revenue in 2025 far exceeds the centrally assigned estimate.
Salary expenses of over 5 million VND must be transferred to get tax deduction
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According to Decree 320/2025/ND-CP on corporate income tax (CIT), businesses paying salaries over 5 million VND must transfer money to deduct taxes.
Tax rate applied to businesses with revenue of 10 billion VND/year
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The 2025 Corporate Income Tax Law supplements tax rates of 15% and 17% based on revenue.
Many expenses are not deductible when determining taxable income
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Fines for violations, overspending on welfare benefits and provisions not in accordance with regulations are not allowed to be deducted when determining taxable income.
Is the money from selling public accommodation subject to income tax?
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Preschools are confused between having to pay 2% tax on revenue or being completely exempted under the new regulations on universal education.
Conditions for expenses deducted when calculating corporate income tax
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A reader with email thulinhxxx@gmail.com asked: What conditions must be met for deductions of expenses when calculating corporate income tax?
Exemption from rent can still be fined if subjective
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Many homeowners mistakenly think that if they have a revenue of less than 100 million, there is no need to do anything, but the tax authority affirms that they must still declare fully to avoid administrative sanctions.
New regulations on deductible expenses when calculating corporate income tax from October 1
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The 2025 Corporate Income Tax Law passed by the National Assembly, effective from October 1, stipulates expenses that are deducted from corporate income tax.
Cases exempted from corporate income tax for 4 years, 2 years from 1.10.2025
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From October 1, 2025, many new investment projects will be exempted from corporate income tax for 2 - 4 years and have a 50% reduction in taxes payable in the following years.
Consider adjusting import tax and corporate income tax
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The Deputy Prime Minister noted the need to consider adjusting import taxes and corporate income taxes in accordance with the characteristics of environmental enterprises.
Early promoting the implementation of the Law on Corporate Income Tax to support businesses
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The Ministry of Finance said that it will adjust the effective date of the Law on Corporate Income Tax (amended) from October 1, 2025 instead of early 2026, in a timely manner to support businesses.
Real estate business is a fertile land, need to lock valves to prevent tax evasion
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According to the delegate, real estate business activities and project transfers are a fertile "land", and precautions are needed to avoid tax evasion.
