The 2025 Corporate Income Tax Law will officially take effect on October 1, 2025, bringing several significant and impactful changes, including:
🎯 Tax exemption for newly established enterprises converted from household businesses – 2 consecutive years of CIT exemption;
🎯 Progressive tax rates based on revenue scale, supporting small and medium-sized enterprises (SMEs);
🎯 Expanded tax obligations – foreign enterprises conducting business via digital platforms will also be subject to taxation in Vietnam;
🎯 Enhanced incentives for scientific research, innovation, digital transformation, and green finance;
🎯 Up to 4 years of tax exemption and 50% tax reduction for up to 9 years for enterprises located in difficult or especially difficult areas;
🎯 Implementation of the Global Minimum Tax (IIR), along with adjustments on loss–profit offsetting and other regulatory changes that will directly affect corporate tax strategy, business planning, and compliance management.
