Special investment incentives for land customers:
Comply with the laws and regulations of Vietnam
Corporate Income Tax (CIT):
– Applied rate is 17% for 10 years instead of 20% applied for investment project outside Bao Minh Industrial Park.
– CIT exemption for 2 years (starting from the first profitable fiscal year)
– CIT reduction: 50% in the next 4 years.
Other incentives:
– Goods imported to create fixed assets of an investment project in the sectors eligible for import tax incentives or in the locality where the import tax incentive is applied.
– Import tax exemption for imported goods regulated in Decree No. 87/2010/ND-CP dated August 13, 2010 of Vietnam Government detailing a number of articles of the Law on Import Tax and Export Tax.
