Industrial park outside the economic zone
0
total area
0
FDI project
1
Billion
USD
0
FDI Project (Domestic)
1
Billion
VND
Corporate income tax
New investment According to the provisions of Decree No. 218/2013/ND-CP
INCENTIVE MECHANISM:
- Tax exemption for 2 years
- 50% discount for the next 4 years
NORMAL TAX RATE:
BASE:
- Clause 3, Article 16, Decree 218/2013/ND-CP and amended by Clause 6, Article 1, Decree 91/2014/ND-CP
From the first year the enterprise has taxable income from the project
INCENTIVE MECHANISM:
- Tax rate 17% (depending on whether the industrial park is in a favorable or difficult area)
NORMAL TAX RATE:
- 20%
BASE:
- Clause 1, Article 22, Decree 35/2022/ND-CP.
- Clause 3, Article 15 of Decree 218/2013/ND-CP.
(The list of areas has been amended by Decree 118/2015, and will expire after Decree 31/2021 guiding the Investment Law 2020 takes effect).
Industrial parks are located outside economic zones
