{"id":703,"date":"2020-06-11T09:25:05","date_gmt":"2020-06-11T02:25:05","guid":{"rendered":"http:\/\/vietnamfactories4lease.com\/home\/?page_id=703"},"modified":"2026-03-10T10:39:26","modified_gmt":"2026-03-10T03:39:26","slug":"corporate-income-tax","status":"publish","type":"page","link":"https:\/\/vietnamfactories4lease.com\/home\/corporate-income-tax\/","title":{"rendered":"Corporate Income Tax"},"content":{"rendered":"<p>1. As a new enterprise is set up and established in an industrial park, it is entitled to the following enterprise income tax incentives:<\/p>\n<ul>\n<li>Tax rate: <strong>20%<\/strong><\/li>\n<li>Exemption for the first <strong>02 (two)<\/strong> years since the taxable income<\/li>\n<li>Reduce 50% tax rate for the next following <strong>04 (four)<\/strong> years<\/li>\n<\/ul>\n<p>2. The regulated documents indicating the regulations on tax rates, exemption and reduction as stated above, Section-1, are:<\/p>\n<ul>\n<li><a href=\"https:\/\/vietnamfactories4lease.com\/home\/wp-content\/uploads\/12_2015_ND-CP_267964.pdf\">Consolidated Document No. 14\/VBHN-BTC (May 20, 2021)<\/a><\/li>\n<li><a href=\"https:\/\/vietnamfactories4lease.com\/home\/wp-content\/uploads\/91_2014_ND-CP_254254.pdf\">Decree No. 12\/2015\/ND-CP and Decree No. 126\/2020\/ND-CP (October 19, 2020)<\/a><\/li>\n<li><a href=\"https:\/\/vietnamfactories4lease.com\/home\/wp-content\/uploads\/218_2013_ND-CP_219876.doc\">Consolidated Document No. 09\/VBHN-BTC (May 18, 2021)<\/a><\/li>\n<\/ul>\n<p><span style=\"color: #0000ff;\"><em><strong><a href=\"https:\/\/vietnamfactories4lease.com\/home\/eng-tax-exemption\/\"><span style=\"color: #ff0000;\">See more<\/span><\/a> the related items of taxes<\/strong><\/em><\/span><\/p>\n\n\n\n<div class=\"pvc_clear\"><\/div><p id=\"pvc_stats_703\" class=\"pvc_stats all  \" data-element-id=\"703\" style=\"\"><i class=\"pvc-stats-icon medium\" aria-hidden=\"true\"><svg aria-hidden=\"true\" focusable=\"false\" data-prefix=\"far\" data-icon=\"chart-bar\" role=\"img\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" viewBox=\"0 0 512 512\" class=\"svg-inline--fa fa-chart-bar fa-w-16 fa-2x\"><path fill=\"currentColor\" d=\"M396.8 352h22.4c6.4 0 12.8-6.4 12.8-12.8V108.8c0-6.4-6.4-12.8-12.8-12.8h-22.4c-6.4 0-12.8 6.4-12.8 12.8v230.4c0 6.4 6.4 12.8 12.8 12.8zm-192 0h22.4c6.4 0 12.8-6.4 12.8-12.8V140.8c0-6.4-6.4-12.8-12.8-12.8h-22.4c-6.4 0-12.8 6.4-12.8 12.8v198.4c0 6.4 6.4 12.8 12.8 12.8zm96 0h22.4c6.4 0 12.8-6.4 12.8-12.8V204.8c0-6.4-6.4-12.8-12.8-12.8h-22.4c-6.4 0-12.8 6.4-12.8 12.8v134.4c0 6.4 6.4 12.8 12.8 12.8zM496 400H48V80c0-8.84-7.16-16-16-16H16C7.16 64 0 71.16 0 80v336c0 17.67 14.33 32 32 32h464c8.84 0 16-7.16 16-16v-16c0-8.84-7.16-16-16-16zm-387.2-48h22.4c6.4 0 12.8-6.4 12.8-12.8v-70.4c0-6.4-6.4-12.8-12.8-12.8h-22.4c-6.4 0-12.8 6.4-12.8 12.8v70.4c0 6.4 6.4 12.8 12.8 12.8z\" class=\"\"><\/path><\/svg><\/i> <img loading=\"lazy\" decoding=\"async\" width=\"16\" height=\"16\" alt=\"Loading\" src=\"https:\/\/vietnamfactories4lease.com\/home\/wp-content\/plugins\/page-views-count\/ajax-loader-2x.gif\" border=0 \/><\/p><div class=\"pvc_clear\"><\/div>","protected":false},"excerpt":{"rendered":"<p>1. As a new enterprise is set up and established in an industrial park, it is entitled to the following&hellip;<\/p>\n<div class=\"pvc_clear\"><\/div>\n<p id=\"pvc_stats_703\" class=\"pvc_stats all  \" data-element-id=\"703\" style=\"\"><i class=\"pvc-stats-icon medium\" aria-hidden=\"true\"><svg aria-hidden=\"true\" focusable=\"false\" data-prefix=\"far\" data-icon=\"chart-bar\" role=\"img\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" viewBox=\"0 0 512 512\" class=\"svg-inline--fa fa-chart-bar fa-w-16 fa-2x\"><path fill=\"currentColor\" d=\"M396.8 352h22.4c6.4 0 12.8-6.4 12.8-12.8V108.8c0-6.4-6.4-12.8-12.8-12.8h-22.4c-6.4 0-12.8 6.4-12.8 12.8v230.4c0 6.4 6.4 12.8 12.8 12.8zm-192 0h22.4c6.4 0 12.8-6.4 12.8-12.8V140.8c0-6.4-6.4-12.8-12.8-12.8h-22.4c-6.4 0-12.8 6.4-12.8 12.8v198.4c0 6.4 6.4 12.8 12.8 12.8zm96 0h22.4c6.4 0 12.8-6.4 12.8-12.8V204.8c0-6.4-6.4-12.8-12.8-12.8h-22.4c-6.4 0-12.8 6.4-12.8 12.8v134.4c0 6.4 6.4 12.8 12.8 12.8zM496 400H48V80c0-8.84-7.16-16-16-16H16C7.16 64 0 71.16 0 80v336c0 17.67 14.33 32 32 32h464c8.84 0 16-7.16 16-16v-16c0-8.84-7.16-16-16-16zm-387.2-48h22.4c6.4 0 12.8-6.4 12.8-12.8v-70.4c0-6.4-6.4-12.8-12.8-12.8h-22.4c-6.4 0-12.8 6.4-12.8 12.8v70.4c0 6.4 6.4 12.8 12.8 12.8z\" class=\"\"><\/path><\/svg><\/i> <img loading=\"lazy\" decoding=\"async\" width=\"16\" height=\"16\" alt=\"Loading\" src=\"https:\/\/vietnamfactories4lease.com\/home\/wp-content\/plugins\/page-views-count\/ajax-loader-2x.gif\" border=0 \/><\/p>\n<div class=\"pvc_clear\"><\/div>\n","protected":false},"author":1,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_joinchat":[],"footnotes":""},"class_list":["post-703","page","type-page","status-publish","hentry"],"_links":{"self":[{"href":"https:\/\/vietnamfactories4lease.com\/home\/wp-json\/wp\/v2\/pages\/703","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/vietnamfactories4lease.com\/home\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/vietnamfactories4lease.com\/home\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/vietnamfactories4lease.com\/home\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/vietnamfactories4lease.com\/home\/wp-json\/wp\/v2\/comments?post=703"}],"version-history":[{"count":10,"href":"https:\/\/vietnamfactories4lease.com\/home\/wp-json\/wp\/v2\/pages\/703\/revisions"}],"predecessor-version":[{"id":1208,"href":"https:\/\/vietnamfactories4lease.com\/home\/wp-json\/wp\/v2\/pages\/703\/revisions\/1208"}],"wp:attachment":[{"href":"https:\/\/vietnamfactories4lease.com\/home\/wp-json\/wp\/v2\/media?parent=703"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}