Vocational training expenses for employees are deductible when calculating Corporate Income Tax

Legal Consulting Office of Lao Dong Newspaper answers:

Clause 3, Article 3, Circular 20/2026/TT-BTC (effective from March 12, 2026 and applicable from the tax period of 2025), stipulates as follows: Dossier of expenses for vocational education and training activities for employees according to the provisions of law specified in point b3, clause 1, Article 9 of the Law on Corporate Income Tax includes:

a) Labor contracts or collective labor agreements or financial regulations of enterprises with regulations on expenditures for vocational education and training activities for employees (including cases where labor contracts or collective labor agreements or financial regulations of enterprises allow employees to pay expenditures for vocational education and training activities by non-cash payment services and this expenditure is then repaid by enterprises to employees by non-cash payment services);

b) Decisions of competent persons at enterprises approving the list of employees to participate in vocational education and training activities;

c) Education registration documents of employees (copy);

d) Diplomas and certificates confirming the learning results of employees. In case there are no diplomas or certificates, there must be a certificate from a vocational education and training organization for employees or a list of employees who have participated in vocational education and training activities.

Thus, from March 12, 2026, dossiers for spending on vocational education and training activities for employees are deductible when calculating Corporate Income Tax as prescribed above.