Summary of key highlights Corporate Income Tax law 2025

Summary of key highlights Corporate Income Tax law 2025

The contents mentioned above are the prominent new points of the Law of Corporate Income Tax 2025, clearly demonstrating the orientation for flexible adjustment and expansion of tax policies according to sectors, fields, and investment models. These changes are expected to meet the practical requirements of the rapidly transforming economy, while enhancing fairness, transparency, and encouraging business reinvestment and technological innovation in the new development phase. CDLAF will continue to update, guide, and provide detailed information to our valued Clients as soon as specific guiding documents from the Ministry of Finance are issued for each applicable case.
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Key takeaways:

  1. How is the CIT Tax period determined from October 01, 2025?
  2. Expansion of Taxable entities to include Foreign enterprises
  3. Addition of Tax-exempt entities
  4. Application of Tax incentives for small and medium enterprises with Tax rates of 15% or 17%
  5. Addition of sectors eligible for CIT incentives
  6. Amendments to regulations on Tax exemption and reduction

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