▪ Regarding corporate income tax:
- Enjoy the tax rate of 10% for a period of 15 years and enjoy tax exemption for 4 years, and reduce the payable tax amount by 50% for the next 9 years for income from the implementation of new investment projects in some special fields. investment incentives in accordance with the law on corporate income tax.
- Enjoy the tax rate of 17% and enjoy tax exemption for 2 years, reduce 50% of tax payable in the next 4 years for income from implementing new investment projects in a number of fields such as: High-grade steel production ; produce energy-saving products; manufacturing machinery and equipment for agriculture, forestry, fishery and salt production; production of irrigation equipment; production and refining of feed for livestock, poultry, aquatic products.....
- Being exempt from corporate income tax for 2 years and reducing 50% of payable tax for the next 4 years for enterprises implementing new investment projects in industrial zones.
▪ Regarding import tax: Investment projects in industrial zones are exempt from import tax on imported goods to create fixed assets according to the provisions of the Law on Import Tax and Export Tax.