Corporate Income Tax Incentives for SMEs in Vietnam | Update 2026
Vietnam continues to strengthen its support for small and medium-sized enterprises (SMEs) through targeted Corporate Income Tax (CIT) incentives, in particular: The 3-year CIT exemption for newly established enterprises, and The 30% reduction in CIT payable applicable for the 2026 and 2027 tax periods 3-YEAR CIT EXEMPTION FOR NEWLY ESTABLISHED ENTITY Effective 17 May 2025, […]