Tags: Corporate Income Tax
Preferential corporate income tax rates
Policies 30/10/2026 17:27VGP - Viet Nam offers three preferential corporate income tax rates of 10%, 15%, and 17%, according to Article 13 of the current Law on Corporate Income Tax. The standard tax rate is 20%.
Law on Corporate Income Tax
Policies 15/10/2026 07:45VGP - The Law on Corporate Income Tax, effective on October 1, 2025, provides for taxpayers, taxable income, tax-exempt income, tax bases, tax calculation methods, and corporate income tax incentives.