The Ministry of Finance proposes new regulations on investment incentives for industrial parks and economic zones.

Illustration photo.

According to Decree No. 35/2022/ND-CP, there are 6 investment incentives for industrial parks and economic zones, including:

Industrial zones are preferential investment areas and enjoy investment incentives applicable to areas with difficult socio-economic conditions as prescribed by the law on investment. Investment incentives for industrial zones as prescribed by the law on investment are applied from the time the industrial zone is established.

An economic zone is an area with preferential investment incentives, and is entitled to investment incentives applicable to areas with particularly difficult socio-economic conditions as prescribed by the law on investment. Investment incentives for economic zones as prescribed by the law on investment are applied from the time the economic zone is established.

Specific incentives for investment projects in construction and business of infrastructure of industrial parks, functional areas in economic zones and investment projects in industrial parks and economic zones are applied according to the provisions of the law on tax, the law on land, the law on credit, the law on accounting and other relevant provisions of law.

Investment costs for construction, operation or purchase, hire-purchase, or lease of housing, service works, and public utilities for workers working in industrial parks, economic zones, and technical infrastructure works connected to industrial parks and functional areas of investors implementing investment projects for construction and business of infrastructure of industrial parks and functional areas in economic zones, and investors implementing investment projects in industrial parks and economic zones are deductible expenses when determining taxable income according to the provisions of the law on corporate income tax.

Investment projects in the construction of housing, service works and public utilities for workers in industrial parks and economic zones are entitled to incentives according to the provisions of law on social housing construction and other relevant provisions of law.

Investors with investment projects in industrial parks and economic zones are supported by competent state agencies in carrying out administrative procedures on investment, enterprises, land, construction, environment, labor, and trade under the "one-stop, on-site" mechanism, and are supported in labor recruitment and other related issues during project implementation.

4 promotional content

In the draft, the Ministry of Finance proposed to remove 2 investment incentive contents and add incentive contents according to the provisions at Point b10, Clause 1, Article 9 of the Law on Corporate Income Tax 67/2025/QH15.

Specifically, according to the draft, 4 investment incentives for industrial parks and economic zones include:

- Industrial parks and economic zones are preferential investment areas according to the provisions of the law on investment.

Investment incentives for industrial parks and economic zones are applied from the time the industrial park or economic zone is established.

- Specific incentives for investment projects in construction and business of infrastructure of industrial parks, functional areas in economic zones and investment projects in industrial parks and economic zones are applied according to the provisions of the law on tax, the law on land, the law on credit, the law on accounting and other relevant legal provisions.

- Investment costs for construction, operation or purchase, hire-purchase, lease of housing, service works, public utilities for workers working in industrial parks, economic zones, technical infrastructure works connected to industrial parks, functional areas of investors implementing investment projects for construction and business of infrastructure of industrial parks, functional areas in economic zones, investors implementing investment projects in industrial parks, economic zones, investment costs for construction and implementation of works serving industrial symbiosis activities, reducing greenhouse gas emissions, reducing environmental pollution are deductible expenses when determining taxable income according to the provisions of the law on corporate income tax.

- Investors with investment projects in industrial parks and economic zones are supported by competent state agencies to carry out administrative procedures on investment, enterprises, land, construction, environment, labor, and trade under the "one-stop, on-site" mechanism, and are supported in labor recruitment and other related issues during project implementation.

Source: https://vtv.vn/bo-tai-chinh-de-xuat-quy-dinh-moi-ve-uu-dai-dau-tu-doi-voi-khu-cong-nghiep-khu-kinh-te-100251025055806176.htm