The Office of the National Assembly has issued Consolidated Document No. 61/VBHN-VPQH dated 23 March 2026, concerning the Corporate Income Tax (CIT) Law 2025. This Law takes effect from 1 October 2025 and applies from the 2025 corporate income tax (CIT) period onward.
The consolidation incorporates the Corporate Income Tax Law 2025 together with amendments and supplements introduced under five other legal instruments, namely:
- The Cybersecurity Law 2025 (effective from 1 July 2026);
- The Law on Execution of Criminal Judgments 2025 (effective from 1 July 2026);
- The High Technology Law 2025 (effective from 1 July 2026);
- Law No. 141/2025/QH15 amending and supplementing a number of articles of the Law on Public Debt Management (effective from 1 January 2026);
- The Investment Law 2025 (effective from 1 March 2026).
