Cau Treo International Gate Economic Zone

Aug 11, 2021


Investor: Ha Tinh Province Economic Zone Management Board

Location: Son Kim commune 1, 2, Tay Son commune and Tay Son town, Huong Son district, Ha Tinh province

Area: 56,685ha

License year: 2007

Year of operation: 2007


1. Potentials and advantages.


Cau Treo International Border Gate Economic Zone is one of eight key international border gate economic zones of Vietnam, prioritized for investment in the 2013-2015 period. The economic zone's location is convenient for exchanges and cooperation development between Vietnam, Laos and Thailand. Passengers and goods from Laos and Northeast Thailand are transported through Cau Treo International Border Gate along National Highway 8A to Vung Ang - Son Duong seaport, which is the shortest journey to ports in the world. The Government of Vietnam and the Government of Laos have agreed to establish a border economic cooperation zone under the model of "Two countries, one policy" in order to simplify customs procedures, promote trade and investment development. between Vietnam, Laos and ASEAN countries. Currently, in Cau Treo International Border Gate Economic Zone, there are over 360 enterprises that have been granted business registration and investment certificates with a total capital of more than 2.500 billion dong.



2. Investment incentives and support.

Investment projects in Cau Treo IEZ are entitled to maximum incentives applicable to areas with extremely difficult socio-economic conditions in accordance with the provisions of the Investment Law, the Law on Value-Added Tax and the Law on Investment. Special consumption tax, Law on corporate income tax and other incentives under international treaties to which Vietnam is a member.



Policy of tax


Corporate income tax

Enjoy the 10% corporate income tax rate applied for 15 years from the time the project starts its business operation; Being exempt from corporate income tax for 04 years from the date of having taxable income and reducing 50% of payable tax amount for the next 9 years.

* Import Tax:

To be exempt from import tax for 5 years from the beginning of production for production materials, supplies, components and semi-finished products that must be imported because they cannot be produced domestically.

Exemption from import tax on the following items: goods to create fixed assets of the project (including: equipment, machinery; specialized means of transport; components, details, loose parts, spare parts; raw materials; raw materials and supplies that cannot be produced domestically), goods manufactured or processed from non-tariff zones without using foreign raw materials and components when imported into Vietnam;

Exemption from import tax for 5 years from the date of commencement of production: Goods manufactured and processed in a non-tariff zone using raw materials and components imported from abroad of a project with a total investment capital of over VND 20 billion.


Exemption from export tax: Goods manufactured, processed, recycled or assembled in non-tariff zones when exported abroad; construction materials from inland Vietnam or from other functional zones into the non-tariff zone for the construction, repair and maintenance of common infrastructure in the non-tariff zone; Goods and services originating from inland Vietnam are exported to and only used within the Cau Treo International Border Gate Economic Zone.

Goods exported from non-tariff zones to foreign countries, imported from abroad into non-tariff zones and used only in non-tariff zones, goods brought from one non-tariff zone to another are subject to not subject to import and export tax.

personal income tax

50% reduction of personal income tax for people subject to personal income tax (including Vietnamese and foreigners).

V.a.t tax:

Objects not subject to value-added tax: Goods and services exported from non-tariff zones to foreign countries; goods and services produced and consumed in the free trade zone; goods and services imported from abroad and consumed in the free trade zone.

Applying the value-added tax rate of 0% to goods and services from other functional zones and from inland Vietnam exported to the non-tariff zone.


Land lease, land use

- Exemption from land rent and water surface rent for investment projects in the fields of special investment encouragement.

- Exemption from land rent and water surface rent for 15 years from the date of completion and put into use for projects in the fields of investment encouragement.

- Exemption of land rent and water surface rent for 11 years from the date of completion of construction and put into use for the remaining projects.

- 70% discount on land rent and water surface rent.



Technical infrastructure support.

- Investors do not have to pay compensation, site clearance and resettlement. In order to speed up the project, investors are encouraged to advance compensation, site clearance and resettlement and will be deducted from the payable land rent and use.

- The State supports investment in construction of traffic, electricity and water technical infrastructure works to fences of functional areas.




3. Areas of investment promotion

Technical infrastructure of commercial, urban and industrial zones.

Eco-tourism area, restaurant, hotel, high-class resort, tourism to explore natural forest, primeval forest.

Supermarkets, commercial centers, offices for rent, duty free shops.




For more information, please contact

National One Stop Services and Investments Organization

Office: Parkview, 5A Huu Nghi Ave, VSIP 1, Binh Hoa Ward, Thuan An City, Binh Duong.

Please contact:

  1. Ms Hien Do – 0908 069 399 –
  2. Mr Cuong Phan – 0913 855 528 –
  3. Ms. Truc Tran – 0396 296 580 –