Newly Established Enterprises
Corporate Income Tax(CIT)
Corporate Income Tax Exemption 2026: 3-Year Tax Exemption for Newly Established SMEs and Businesses with Annual Revenue of VND 1 Billion or Less
1. Legal Basis The Corporate Income Tax exemption policy applicable in 2026 is governed by the following legal documents: Resolution No. 198/2025/QH15 of the National Assembly on certain special mechanisms and policies for private sector development;Decree No. 20/2026/ND-CP of the Government detailing the implementation of certain provisions of Resolution No. 198/2025/QH15;Decree No. 141/2026/ND-CP amending and […]