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TAX INCENTIVES
EXPORT PROCESSING ZONE (EPZ) ENTERPRISE
10% tax on profits earned by Manufacturing Industries exempted from profits tax for a period of 4 years from the date the taxable incomes are generated and shall be granted a 50% reduction of payable tax amounts for 7 subsequent years.
15% tax on profits earned by Service Industries exempted from profits tax for a period of 3 years from the date the taxable incomes are generated and shall be granted a 50% reduction of payable tax amounts for 7 subsequent years.
INDUSTRIAL ZONE (IZ) ENTERPRISE
15% tax on profits earned by Manufacturing Industries exempted from profits tax for a period of 3 years from the date the taxable incomes are generated and shall be granted a 50% reduction of payable tax amounts for 7 subsequent years.
20% tax on profits earned by Service Industries exempted from profits tax for a period of 2 years from the date the taxable incomes are generated and shall be granted a 50% reduction of payable tax amounts for 6 subsequent years.
The Danang People's Committee vide Decision No. 50/2004/QD-UB dated 10 March 2004, has offered an additional five (5) years tax exemption for corporate income tax.
Last Updated 1st February 2006
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