OVERVIEW OF VIETNAM’S 2025 CORPORATE INCOME TAX (CIT) RATES

Vietnam’s 2025 Corporate Income Tax Law (effective from October 1, 2025) introduces a new multi-tier tax rate system: 15% – 17% – 20%, based on revenue scale, along with a series of preferential policies tied to industry sector, location, and project size.

Here is DEDICA’s visual presentation of CIT rates under the 2025 Law, as well as key insights on tax incentives — designed to give in-house counsel, finance, and accounting teams a clear overview.
🔗 The link to the detailed analysis will be shared in the comments.