From October 1, 2025, according to Law No. 67/2025/QH15, the corporate income tax rates will be officially adjusted and applied nationwide.
Enterprises need to pay special attention to changes in CIT rates, including the general rate of 20%, higher rates for the natural resource extraction sector, as well as new CIT incentives for small and medium enterprises and businesses operating in priority sectors.
The following article will help you fully update the tax rates, applicable subjects, and important preferential tax policies to know in 2025.
1. What is Corporate Income Tax?
Corporate Income Tax (CIT) is a direct tax calculated on the remaining profit after deducting legitimate expenses during business production.
It is an important revenue source for the State budget and reflects the efficiency of the enterprise’s operations during the accounting period.
2. Who is subject to Corporate Income Tax?
Corporate Income Tax is a mandatory financial obligation for organizations engaged in profit-generating business activities.
Those required to pay tax include:
- Enterprises established and operating in Vietnam
- Foreign enterprises with a permanent establishment in Vietnam
- Foreign enterprises without a permanent establishment in Vietnam but having income arising in Vietnam
- Other enterprises established under Vietnamese law with business activities and income generation
- Public service units with business activities
- Theo According to the 2025 CIT law effective from October 1, 2025, digital platforms and e-commerce entities without establishments in Vietnam but providing services domestically must also declare and pay CIT.
3. Corporate Income Tax Rates
According to current regulations, CIT rates for 2025 are applied as follows:
3.1. Standard CIT Rate 20%
Applicable to most enterprises established under Vietnamese law, engaged in the production and business of goods and services.
This is the standard tax rate applied to most enterprises not eligible for tax incentives.
3.2. CIT Rate 32% – 50%
Tax rates from 32% to 50% apply to exploration and exploitation of oil and gas activities in Vietnam.
The specific tax rate will be determined based on:
- Location of extraction
- Extraction conditions
- Reserve volume
3.3. CIT Rate 25% – 50%
Rates from 25% to 50% apply to oil and gas exploration, prospecting, and extraction
(depending on location, extraction conditions, and reserve volume, rates will vary).
3.4. CIT Rate 50%
Applied to exploration and extraction of rare resources:
- Platinum
- GOld
- Silver
- Tin
- Vonfram (wolfram)
- Antimon
- Đá quý
- Đất hiếm
- Tài nguyên quý hiếm khác theo quy định của pháp luật
3.5. CIT Rate 40%
Applied to mines with 70% or more of allocated area located in socio-economically difficult regions.
3.6. Preferential CIT Rates
Preferential rate 15%: applied to enterprises with annual total revenue not exceeding 3 billion VND.
Preferential rate 17%: applied to enterprises with annual total revenue over 3 billion VND up to 50 billion VND.
Revenue for eligibility determination is based on the total revenue of the immediately preceding CIT taxable period.
A 10% CIT rate for 10–15 years is for:
- New investment projects in high-tech fields
- Enterprises in socio-economically disadvantaged areas
- Enterprises in high-tech zones and high-tech agricultural application zones
Conclusion
Enterprises need to clearly understand CIT rates and preferential tax incentives to develop appropriate financial strategies.
Need accounting solutions or expert tax consulting? Vina TPT accompanies you confidently through all changes.
Contact VINA TPT for Support
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