Adjusting corporate income tax rates by size and sector

The National Assembly has just issued Law No. 67/2025/QH15 on Corporate Income Tax Law 2025, which will take effect from October 1.

Trang Due Industrial Park attracts many businesses thanks to its convenient location and modern infrastructure.

According to the new regulations, the general corporate income tax rate is 20%, except for preferential or special cases. Enterprises with total annual revenue of no more than VND3 billion are subject to the rate of 15%, while revenue from VND3 billion to VND50 billion is subject to the rate of 17%. The revenue used as the basis for calculation is determined according to the previous corporate income tax period. For oil and gas exploration and exploitation activities, the tax rate ranges from 25% to 50% depending on the conditions of each mine, as decided by the Prime Minister .

Mining activities of rare resources such as platinum, gold, silver, tin, tungsten, precious stones, and rare earths are subject to a tax rate of 50%, reduced to 40% if the mine has more than 70% of its area in a particularly difficult area. This regulation aims at fairness in tax policy and at the same time encourages sustainable production and business.

PV

Source: https://baohaiphong.vn/dieu-chinh-thue-suat-thue-thu-nhap-doanh-nghiep-theo-quy-mo-va-linh-vuc-521967.html