View and download the infographic
The Ho Chi Minh City Tax Department has issued Official Letter 2169/TPHCM-QLDN3, clarifying regulations related to the corporate income tax (CIT) exemption policy.
Accordingly, foreign direct investment (FDI) enterprises are not entitled to CIT exemption incentives, even if they meet the criteria for small and medium-sized enterprises (SMEs).
The legal basis is Resolution 198/2025/QH15 and Decree 20/2026/ND-CP, which clearly stipulate that this policy only applies to the private economic sector.
