Special areas of investment incentives

Areas of investment incentives

Other areas

Extremely difficult socio-economic areas:

Tây Sơn,

Phù Cát

Vân Canh,

Vĩnh Thạnh,

An Lão, Nhơn Hội Economic Zone, Hoài Ân,

Phù Mỹ

- CIT:

+ Tax rate of 10% for a period of 15 years for enterprises' incomes from new investment projects in extremely difficult socio-economic areas;

Or the tax rate of 10% within 15 years for the enterprise's income from new investment projects in the fields specified in Sections b, c, d, đ, Paragraph 1, Article 15, 218/2013/NĐ-CP

+ CIT exemption for 04 years and 50% reduction of payable tax for the next 9 years. - Land rent: 100% free of land rent.

- Import tax: Exemption from tax on goods imported to create fixed assets.

- CIT:

+ Tax rate of 10% for a period of 15 years for enterprises' incomes from new investment projects in extremely difficult socio-economic areas;

Or 10% tax rate for enterprise income from socialization, publishing... in the fields specified in Paragraph 2, Article 15, 218/2013/NĐ-CP.

+ CIT exemption for 04 years and 50% reduction of payable tax for the next 9 years.

- Land rent: Exemption from land rent for 15 years from the date the project is completed and put into operation.

- Import tax: Exemption from tax on goods imported to create fixed assets.

- CIT:

+ Tax rate of 10% for a period of 15 years for enterprises' incomes from new investment projects in extremely difficult socio-economic areas;

+ CIT exemption for 04 years and 50% reduction of payable tax for the next 9 years.

- Land rent: Exemption of land rent for 11 years from the date the project is completed and put into operation.

- Import tax: Exemption from tax on goods imported to create fixed assets.

Difficult socio-economic areas:

Tuy Phước

- CIT:

+ Tax rate of 20% within 10 years for enterprises' incomes from new investment projects in difficult socio-economic areas;

Or the tax rate of 10% within 15 years for the enterprise's income from new investment projects in the fields specified in Sections b, c, d, đ, Paragraph 1, Article 15, 218/2013/NĐ -CP;

+ CIT exemption for 2 years and 50% reduction of payable tax for the next 4 years.

- Land rent: Exemption from land rent for 15 years from the date the project is completed and put into operation.

- Import tax: Exemption from tax on goods imported to create fixed assets.

- CIT:

+ Tax rate of 20% within 10 years for enterprises' incomes from new investment projects in difficult socio-economic areas;

Or 10% tax rate for enterprise income from socialization, publishing... in the fields specified in Paragraph 2, Article 15, 218/2013/NĐ-CP.

+ CIT exemption for 2 years and 50% reduction of payable tax for the next 4 years

- Land rent: Exemption of land rent for 11 years from the date the project is completed and put into operation

- Import tax: Exemption from tax on goods imported to create fixed assets.

- CIT:

+ Tax rate of 20% within 10 years for enterprises' incomes from new investment projects in difficult socio-economic areas;

+ CIT exemption for 2 years and 50% reduction of payable tax for the next 4 years

- Land rent: Exemption of land rent for 7 years from the date the project is completed and put into operation

- Import tax: Exemption from tax on goods imported to create fixed assets

Other locations:

Quy Nhơn,

An Nhơn,

Hoài Nhơn

- CIT:

+ The tax rate of 10% for a period of 15 years for enterprises' incomes from new investment projects in the fields specified in Sections b, c, d, đ, Paragraph 1, Articles 15, 218/2013/NĐ-CP.

+ CIT exemption for 04 years and 50% reduction of payable tax for the next 9 years in Sections b, c, d, đ, Paragraph 1, Articles 15, 218/2013/NĐ-CP.

- Land rent: Exemption of land rent for 11 years from the date the project is completed and put into operation.

- Import tax: Import tax is exempted according to the Appendix to the list of sectors eligible for import tax incentives (Decree 87/2010/NĐ-CP dated August 13th, 2010).

- CIT:

  + Tax rate of 10% on income of enterprises from socialization, publishing... in the fields specified in Paragraph 2, Article 15, 218/2013/NĐ-CP

+ CIT exemption for 04 years and 50% reduction of payable tax amount for the next 5 years for enterprises' incomes from implementing new investment projects in the field of socialization.

- Land rent: Exemption from land rent for 3 years from the date the project is completed and put into operation.

- Import tax: Import tax is exempted according to the Appendix to the list of sectors eligible for import tax incentives (Decree 87/2010/NĐ-CP dated August 13th, 2010).

- CIT: No incentives

- Land rent: No incentives

- Import tax: Import tax is exempted according to the Appendix to the list of sectors eligible for import tax incentives (Decree 87/2010/NĐ-CP dated August 13th, 2010).