🇻🇳 ECONOMIC ZONES & HIGH-TECH PARKS
Vietnam — Special Tax Regime
Status
Active
Effective From
Jan 1, 2014
📋 DETAILS
Summary
Preferential CIT rates and exemptions for investments in economic zones, industrial zones, and high-tech parks.
Eligibility
Companies investing in economic zones, high-tech parks, or disadvantaged areas. Also covers high-tech enterprises and software companies.
Benefits
10% CIT for 15 years (vs. standard 20%). 4 years CIT exemption + 9 years at 50% reduction. Some projects qualify for even lower rates.
Requirements
Must invest in qualifying zones or sectors. Meet investment certificate conditions.
Limitations
Only applies to income from promoted activities in qualifying zones.
Income Types Covered
Corporate income from activities in economic zones and high-tech parks
Duration Details
Up to 15 years preferential rate + exemption periods
💰 FINANCIAL
Flat Rate
10.0%
Duration
15 years
🏛 COUNTRY TAX CONTEXT
Tax System
Worldwide
Top PIT Rate
35.0%
Corporate Tax
20.0%
VAT
10.0%
Capital Gains
20.0%
Treaty Count
80
📚 SOURCE
PwC Vietnam
View source →
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