Industrial parks outside economic zones
- 1,178Total area
- 182FDI Projects
- 3.2BillionUSD
- 41Domestic Projects
- 12,800BillionVND
Corporate Income Tax
New investment under Decree No. 218/2013/ND-CP
INCENTIVE MECHANISM:
- Tax exemption for 2 years
- 50% reduction for the subsequent 4 years
STANDARD TAX RATE:
LEGAL BASIS:
- Clause 3, Article 16, Decree 218/2013/ND-CP, amended by Clause 6, Article 1, Decree 91/2014/ND-CP
- From the first year the enterprise generates taxable income from the project
INCENTIVE MECHANISM:
- Preferential tax rate of 17% (depending on favorable or disadvantaged industrial park location)
STANDARD TAX RATE:
- 20%
LEGAL BASIS:
- Clause 1, Article 22, Decree 35/2022/ND-CP.
- Clause 3, Article 15, Decree 218/2013/ND-CP.
(The list of locations was amended by Decree 118/2015, and expired upon the entry into force of Decree 31/2021 guiding the Investment Law 2020).
Industrial parks located outside economic zones
Partners – Investors
