{"id":6007,"date":"2026-03-23T17:22:44","date_gmt":"2026-03-23T17:22:44","guid":{"rendered":"https:\/\/vietnammanual.com\/?p=6007"},"modified":"2026-03-24T02:47:51","modified_gmt":"2026-03-24T02:47:51","slug":"summary-of-new-policies-cit-applying-for-fiscal-year-2025","status":"publish","type":"post","link":"https:\/\/vietnammanual.com\/vi\/2026\/03\/23\/summary-of-new-policies-cit-applying-for-fiscal-year-2025\/","title":{"rendered":"New Points in CIT Applying for Fiscal Year 2025"},"content":{"rendered":"<div data-elementor-type=\"wp-post\" data-elementor-id=\"6007\" class=\"elementor elementor-6007\" data-elementor-post-type=\"post\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-8f89002 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"8f89002\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-5dceb79\" data-id=\"5dceb79\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-89b4a43 elementor-widget elementor-widget-text-editor\" data-id=\"89b4a43\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>In this article, we will update Key Changes in Corporate Income Tax (CIT) applying from fiscal year 2025: CIT Law 2025 No. <strong>67\/2025\/QH15<\/strong> issued on 14Jun2025, Decree No. <strong>320\/2025\/ND-CP<\/strong> issued on 15Dec2025 and Circular No. <strong>20\/2026\/TT-BTC<\/strong> issued on 12Mar2026. \u00a0<\/p><ol><li><strong>Tax Incentives for SMEs:<\/strong><\/li><\/ol><ul><li>Rate 15% for enterprises with Revenue not exceeding 3billion VND.<\/li><li>Rate 17% for enterprises with Revenue between 3billion VND and 50 billion VND.<\/li><li>Standard Rate 20% for enterprises with Revenue exceeding 50 billion VND. \u00a0<\/li><\/ul><ol start=\"2\"><li><strong>Capital gain tax (CGT) declaration method<\/strong><\/li><\/ol><p><strong>\u00a0<\/strong>Foreign enterprises conducting direct and indirect capital transfers are subject to a deemed 2% tax rate on Transfer price. In many years, tax rate of transferring capital in Vietnam was 20% on profit (Transfer price- Purchase price- Transfer expenses).<\/p><ol start=\"3\"><li><strong>Foreign e-commerce and digital businesses pay CIT on income derived in Vietnam<\/strong><\/li><\/ol><p>Foreign companies engaged in e-commerce and digital-based businesses pay Vietnamese CIT on income derived in Vietnam, regardless of whether they have a permanent establishment in the country.<\/p><ol start=\"4\"><li><strong>CIT Exempted Profit:<\/strong><\/li><\/ol><ul><li>Profits from agriculture, forestry, fisheries and salt production;<\/li><li>Profits from technology transfer;<\/li><li>Profits from \u201cgreen finance\u201d and environmental instruments can be exempt from CIT where conditions in the Decree are met;<\/li><li>Profits from the Government investment support fund<\/li><\/ul><ol start=\"5\"><li><strong>Deductible and non-deductible expenses<\/strong><\/li><\/ol><p>There are adjustments of defining conditions and supporting documents for deductible and non-deductible expenses in which significant change is Noncash payment threshold. The VND 5 million threshold for mandatory noncash payment applies from the effective date of Decree 320\/2025\/ND-CP 15Dec2025 and is not retroactively applied to the entire 2025 tax year.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-96bc60f elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"96bc60f\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-8fd92dd\" data-id=\"8fd92dd\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-032b874 elementor-widget elementor-widget-heading\" data-id=\"032b874\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h5 class=\"elementor-heading-title elementor-size-default\"><i>To get the original and English translated documents of CIT Law 2025 No. 67\/2025\/QH15, Decree No. 320\/2025\/ND-CP, Circular No. 20\/2026\/TT-BTC and tax authority\u2019s guidance on mandatory reports for Year-end 2025, just email to <b>consulting@vietnammanual.com<\/b>.  <\/i>  <\/h5>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-875cab3 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"875cab3\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-73b1f87\" data-id=\"73b1f87\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-e101654 elementor-widget elementor-widget-heading\" data-id=\"e101654\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h5 class=\"elementor-heading-title elementor-size-default\">Vietnam Manual Team, 20Mar2025<\/h5>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>","protected":false},"excerpt":{"rendered":"<p>Key Changes in Corporate Income Tax (CIT) applying from fiscal year 2025: CIT Law 2025 No. 67\/2025\/QH15 issued on 14Jun2025, Decree No. 320\/2025\/ND-CP issued on 15Dec2025 and Circular No. 20\/2026\/TT-BTC issued on 12Mar2026.  <\/p>","protected":false},"author":1,"featured_media":6008,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","ast-disable-related-posts":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"set","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center 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