👤 1. Resident Individuals with Business Income

Resident individuals with business income are entitled to a 30% reduction in personal income tax payable for the
2026 and 2027 tax years, provided that their annual revenue for the respective year does not exceed VND 10 billion.

This group may include:

• ✅ Business households;
• ✅ Individual business operators;
• ✅ Resident individuals with income from business activities.

🏢 2. Enterprises and Organisations Established under the Laws
of Vietnam

Enterprises and organisations with annual revenue in 2026 or 2027 not exceeding VND 10 billion are entitled to:

For example, if the corporate income tax payable, as determined in accordance with applicable regulations,
is VND 100 million, the tax reduction amount is VND 30 million.

💡 3. Enterprises Currently Enjoying CIT Incentives

Where an enterprise is entitled to CIT incentives in accordance with applicable regulations, the 30% tax reduction
is calculated based on the CIT payable after applying the relevant tax incentives.

⚠️ 4. Note on Enterprise Division or Separation

The tax reduction policy does not apply to enterprises formed through the division or separation of an enterprise
after the effective date of the Resolution, if the total annual revenue of the enterprises resulting from such division
or separation exceeds VND 10 billion in 2026 or 2027.

📅 5. Effective Period

It should be noted that the policy applies to the 2026 tax year, not merely to revenue or income generated from
the effective date of the Resolution.

✅ IMPORTANT NOTES FOR ENTERPRISES AND BUSINESS HOUSEHOLDS

• 🔹 Track revenue separately for 2026 and 2027;
• 🔹 Accurately determine the PIT or CIT payable before applying the tax reduction;
• 🔹 Review any CIT incentives currently being applied;
• 🔹 Pay attention to cases involving enterprise division, separation or reorganisation;
• 🔹 Continue to monitor the Government’s detailed implementation guidance.

Therefore, the same business may be eligible in 2026 but not in 2027, or vice versa.