Uni 15-06-2026 - Regarding CIT policy according to Decree 20/2026/ND-CP

Official letter 3896/CT-CS regarding corporate income tax policy according to Decree 20/2026/ND-CP, it is as follows::

Based on the above regulations, in the case of a foreign-invested enterprise established and registered in accordance with Vietnamese law, granted its first Certificate of Business Registration, meeting the criteria for defining small and medium-sized enterprises as stipulated in the Law on Support for Small and Medium-Sized Enterprises and Decree 80/2021/ND-CP, and not falling under the cases where incentives are not applicable as stipulated in point b, clause 3, Article 7 of Decree 20/2026/ND-CP, it is exempt from corporate income tax for 3 years from the date of its first Certificate of Business Registration.

The exemption from corporate income tax does not apply to income specified in clause 3, Article 18 of the Corporate Income Tax Law 2025.