New rate of corporate income tax in Vietnam

Nội dung bài viết

The Circular 141/2013/TT-BTC of Ministry of Commerce, which comes into effect from November 30, 2013, states that the companies established under Vietnam’s law, including cooperatives, public service agencies of which annual revenues does not exceed 20 billion VND shall enjoy corporate income tax rate of 20% from July 01, 2013.

The new companies that are established from July 01, 2013 shall enjoy tax rate of 25% (except for circumstances in which tax incentives are granted).

At the end of the fiscal year, if the average monthly revenue does not exceed 1.67 billion VND, the company shall enjoy the tax rate of 20%.

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