The Government has issued Decree No. 324/2025/ND-CP on tax policy for International Financial Center (IFC) in Vietnam, according to a report from the Government News.
A newly-registered project in the IFC shall be entitled to a corporate income tax rate of 10 percent for 30 years; in case a project is exempted from corporate income tax, the corporate income tax shall be exempted for the maximum period of four years; and corporate income tax shall be reduced by 50 per cent for the maximum period of 9 subsequent years for income generated from new investment projects in the IFC.
The above tax rates shall only be applied to investment projects belonging to priority business lines in the IFC.
For projects belonging to non-priority business lines in the IFC, a corporate income tax rate of 15 percent for 15 years will be applicable; in case corporate income tax is exempted, the corporate income tax shall be exempted for the maximum period of two years; h corporate income tax shall be reduced by 50 per cent for the maximum period of four subsequent years for income generated from new investment projects in the IFC.
Personal income tax shall be exempted for domestic and foreign experts, managers, scientists and skilled workers working at the IFC by the end of 2030.
Individuals' income generated from share transfer and capital contribution to members of the IFC shall be entitled to enjoying personal income tax exemption until the end of 2030.
The establishment of the ICF in Vietnam was officially announced by the Government on December 21, 2025.
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