Expected amendments to investment incentive regulations for industrial parks and economic zones

Bộ Tài chính đề xuất sửa quy định ưu đãi đầu tư đối với khu công nghiệp, khu kinh tế

The Ministry of Finance proposed to amend regulations on investment incentives for industrial parks and economic zones.

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:

1. 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.

2. 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.

3. 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.

4. 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.

The Ministry of Finance is currently seeking feedback on this draft on the Ministry's official website.

Source: https://vtv.vn/du-kien-sua-quy-dinh-uu-dai-dau-tu-voi-khu-cong-nghiep-khu-kinh-te-100251027090610751.htm