Pursuant to Resolution No. 222/2025/QH15 and Decree No. 324/2025/ND-CP, the Government has issued specific tax incentive mechanisms applicable to individuals and organizations operating within the International Financial Center (IFC) until 2030. This policy focuses on two main pillars: attracting high-quality human resources and promoting priority investment sectors.
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1. Personal Income Tax (PIT) Incentive Policies
1.1. Exemption for Income from Salaries and Wages
Until the end of 2030, individuals (including both Vietnamese and expatriates) working at the IFC are exempt from PIT on income derived from salaries and wages if they belong to the following groups:
- Managers;
- Experts;
- Scientists;
- Highly qualified professionals.
1.2. Method for Determining the Exempt Tax Amount
Applicable Period: Calculated consecutively from the month in which the exempt income is incurred (income incurred within a month is counted as a full month).
Calculation Formula for Individuals with Multiple Income Sources:
Exempt Tax Amount = (Total PIT on total salary and wage income) x (Tax-exempt income at the IFC / Total taxable income from salaries and wages in the period)
1.3. Incentives for Capital Investment Activities
Individuals deriving income from the transfer of shares, contributed capital, or capital contribution rights in Members of the IFC are entitled to PIT exemption until the end of 2030.
2. Corporate Income Tax (CIT) Incentive Policies
CIT incentives for new investment projects at the IFC are classified based on the business sector catalog:
2.1. Projects in Priority Development Sectors
- Preferential Tax Rate: 10% for a period of 30 years.
- Exemption and Reduction Roadmap: Tax exemption for a maximum of 04 years and a 50% reduction of the tax payable for a maximum of the following 09 years.
2.2. Projects Not in Priority Development Sectors
- Preferential Tax Rate: 15% for a period of 15 years.
- Exemption and Reduction Roadmap: Tax exemption for a maximum of 02 years and a 50% reduction of the tax payable for a maximum of the following 04 years.
2.3. Principles of Implementation
- Enterprises have the right to choose the most favorable incentive level if they simultaneously satisfy multiple incentive conditions.
- Expanded investment projects shall be implemented in accordance with current tax laws.
- The duration for applying preferential tax rates, exemptions, and reductions is determined according to CIT legislation.
3. Export-Import Duties and Tax Administration
Export-Import Duties: Goods and services exchanged between the IFC and foreign markets shall be subject to international treaties to which Vietnam is a member and current export-import tax laws.
Tax Administration Obligations: Entities operating at the IFC are responsible for tax registration, declaration, and finalization as prescribed. The timing for enjoying incentives is applied consistently with the CIT and PIT legal frameworks.
