Flat rate
10.0%
Duration
15 years
Prior non-residency
—
required before applying
Standard top income tax
35.0%
Vietnam, without the regime
Overview
- Regime
- Economic Zones & High-Tech Parks
- Country
- Vietnam
- Type
- Exemption
- Status
- Active
- Effective from
- Jan 1, 2014
- Expires on
- —
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
View source PwC Vietnam