15/06/2026
📢 Official Clarification for Foreign Investors in Vietnam
Can newly established FDI companies enjoy the 3-year Corporate Income Tax (CIT) exemption under Decree No. 20/2026/ND-CP?
After months of uncertainty and differing interpretations among local tax authorities, the General Department of Taxation has now officially clarified the issue through Official Letters No. 3896/CT-CS and No. 3897/CT-CS.
The key takeaway:
✅ FDI enterprises are not excluded from the policy simply because they have foreign ownership.
✅ Eligible FDI companies may still benefit from the 3-year CIT exemption if they satisfy the legal requirements.
This update could have a significant impact on investment planning, tax forecasting, and business setup decisions in Vietnam.
Read the full article:
https://greennrj.com.vn/three-year-corporate-income-tax-exemption-fdi/