On October 1st, 2025, a significant milestone for the business community in Vietnam was marked as the amended Law on Corporate Income Tax (CIT) officially took effect. This development is not merely a technical adjustment in tax policy but also a strategic step by the State towards improving the legal framework and fostering a more transparent and competitive investment environment. The amendments this time directly concern deductible expenses, tax incentives, and declaration–reporting obligations, thereby exerting a considerable impact on the financial planning, investment structures, and risk management strategies of corporations and major enterprises.
In this context, a thorough understanding of the new provisions of the law not only enables enterprises to proactively respond but also creates opportunities to leverage policies for cost optimization and compliance assurance. This article provides a consolidated overview of the key amendments introduced under the 2025 Law on Corporate Income Tax, effective as of October 1, 2025.
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Content:
- The Taxpayers
- Taxable Income
- Tax-Exempt Income
- New Provisions on the Tax Period
- New Provisions on the Determination of Taxable Income
- New Provisions on Tax Calculation Methods, Deductible and Non-Deductible Expenses, and Tax Rate
