Uni 08-10-2026 - Corporate Income Tax Policy

Based on the aforementioned regulations, an enterprise that is established and registered for operation in accordance with the law, has been issued an initial Enterprise Registration Certificate, fully meets the criteria for small and medium-sized enterprises (SMEs) as prescribed by the Law on Support for Small and Medium-sized Enterprises, Decree No. 80/2021/NĐ-CP, and guiding documents, and does not fall under the cases where incentives are inapplicable as specified in Point b, Clause 3, Article 7 of Decree No. 20/2026/NĐ-CP, shall be exempt from corporate income tax for a period of 03 years starting from the date of issuance of the initial Enterprise Registration Certificate. This corporate income tax exemption does not apply to income specified in Clause 3, Article 18 of the Law on Corporate Income Tax No. 67/2025/QH15.