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According to Clause 4, Article 4 of the Law, the following types of income shall be exempt from enterprise income tax for a maximum period of no more than three (03) years:
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Income from the performance of contracts on scientific research, technological development and innovation, and digital transformation;
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Income from the sale of products made with new technology that is applied for the first time in Vietnam;
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Income from the sale of products under pilot production during the pilot production period, including controlled pilot production as prescribed by law.
Prior to October 1, 2025, these types of income were eligible for a tax exemption period of up to five (05) years.
In addition, the Law adds certain types of income to the list of tax-exempt incomes under Clause 10, Article 4, including:
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Income from the first-time transfer of carbon credits after issuance;
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Income from interest and the first-time transfer of green bonds after issuance.
The Law also maintains tax exemption for incomes from offshore fishing, agricultural production in disadvantaged areas, agricultural technical services, and activities in education, culture, arts, and charity.
