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Learn moreVietnam: Proposed amendments to corporate income tax law
Expected that draft amendments will be passed in May 2025 and come into effect from 1 January 2026
The Ministry of Finance issued a draft corporate income tax law and is currently soliciting comments. It is expected that the draft amendments will be passed in May 2025 and come into effect from 1 January 2026.
Proposed amendments concern:
- Governing scope
- Taxable income
- Tax loss offset and tax loss carryforward
- Timing to recognize revenue from service provision
- Deductible expenses and non-deductible expenses
- Corporate income tax rates
- Corporate income tax incentives
- Legalization of the top-up tax according to the global tax base erosion prevention regulations
Read an August 2024 report prepared by the KPMG member firm in Vietnam
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