1️⃣ Preferential Tax Rates for Small & Micro Enterprises

• 15% Enterprises with annual revenue ≤ VND 3 billion.
• 17% Enterprises with annual revenue > VND 3 billion to ≤ VND 50 billion.

👉 This is a direct support policy, reducing tax burdens and creating more room for reinvestment in small businesses.

2️⃣ Expanded Tax-Exempt Income

• Income from the first transfer of carbon credits.
• Income from the first transfer of green bonds.
• Valuation differences arising from asset revaluation for equitization and restructuring of state-owned enterprises.

3️⃣ Newly Deductible Expenses

• Expenses for seconded personnel involved in managing and operating credit institutions under special supervision.
• Some expenses serving business operations even if not directly tied to revenue in the same period.
• Expenses for supporting the construction of public works linked to the enterprise’s business activities.
• Expenses related to greenhouse gas emission reduction.

📌 Conclusion

The 2025 Corporate Income Tax Law not only tightens tax management but also encourages green innovation – sustainable development – support for small businesses.

💬 Has your business prepared for the 2025 corporate income tax year?