Corporate Income Tax (CIT)

Enterprises in Phu My 3 Specialized Industrial Park enjoy preferential corporate income tax rates as follows:

  • 17% applicable for the first 10 years from the first year the enterprise has revenue as prescribed in the Degree No. 118/2015/ND-CP & Decree No. 218/2013/NĐ -CP of the Government.
  • 2 year tax exemption and 50% tax reduction in the following 4 years after new investment projects get assessable income as prescribed in the Decree No.218/2013/NĐ-CP of the Government.

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