🚨 Decree No.141/2026/NĐ-CP: Key Additions and Important Changes

Decree No.141/2026/NĐ-CP introduces a number of entirely new regulations. It not only amends Decree No. 68/2026/NĐ-CP, but also expands the scope of application, directly affecting enterprises, household businesses, and individual business owners.

🔴 New Additions

1. Corporate Income Tax Exemption for Enterprises with Revenue ≤ 1 billion

(Article 2, Decree No.141/2026/NĐ-CP)

• Enterprises established under Vietnamese law with annual revenue ≤ 1 billion VND are exempt from corporate income tax.
• The incentive is expanded to cover micro-enterprises, whereas previously it mainly applied to household businesses and individual business owners.
• The regulations clearly provides for:
• Method for determining revenue
• Cases where the exemption does not apply, such as subsidiaries and affiliated companies
• Treatment of newly established enterprises

2. Important Transitional Provisions

(Clause 2, 3 Article 4)

• Treatment of corporate income tax provisionally paid for Q1 2026
• Method for calculating tax exemption for the 2025 tax period extending into 2026

🔴 Key Changes

🔴 Repealed or Expired Provisions

Decree No. 141/2026/NĐ-CP does not repeal any provisions of Decree No. 68/2026/ND-CP, but only amends, supplements, and replaces the corresponding provisions.

💥 Overall Assessment

1. Reducing the burden on household businesses

Raising the threshold from 500 million VND to 1 billion VND helps many small household businesses avoid tax declaration and payment obligations, thereby reducing compliance costs and administrative procedures.

2. Promoting fairness and encouraging formal business registration

Exempting enterprises with revenue of less than 1 billion VND from corporate income tax helps create a more balanced tax treatment between enterprises and household businesses, encouraging the transition to the enterprise model.

3. Simplifying tax administration

The tax authorities can reduce the administrative burden of managing small-scale taxpayers and focus resources on higher-risk taxpayers.

4. Modernizing tax administration

The shift from recording an “address” to using a “business location code” helps standardize data and supports the digitalization of the tax administration system.

📌 Conclusion

Decree No.141/2026/NĐ-CP represents a major advancement in tax reform, supporting small businesses, streamlining procedures, and fostering a more transparent and fair business environment.

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