Official Letter No. 2191/CT-CS dated April 8, 2026, issued by the Tax Department on corporate income tax (CIT) policy provides as follows:
by KMC Consulting Company Limited
Where an enterprise is granted a Science and Technology Enterprise Certificate in accordance with the Law on Science, Technology and Innovation No. 93/2025/QH15 and its guiding documents, it shall be entitled to CIT incentives under the Law on Corporate Income Tax No. 67/2025/QH15, including a preferential tax rate of 10% for 15 years, a tax exemption for 4 years, and a 50% reduction of the payable tax amount for the subsequent 9 years.
Where an enterprise is granted a Science and Technology Enterprise Certificate in accordance with Decree No. 13/2019/NĐ-CP, it shall apply CIT incentives in accordance with Decree No. 13/2019/NĐ-CP and Circular No. 03/2021/TT-BTC of the Ministry of Finance, including a tax exemption for 4 years and a 50% reduction of the payable tax amount for the subsequent 9 years.
