越南发布国际金融中心税收优惠政策以吸引外资和高素质人才

Core Points - Vietnam's Ministry of Finance has proposed a draft decree introducing tax incentives for an International Financial Center (IFC) to attract foreign investment and high-quality talent [1] Tax Incentives - Companies investing in new projects within the IFC can benefit from preferential tax rates based on industry classification [1] - Projects in key development areas of the IFC can enjoy a corporate income tax rate of 10% for 30 years, with up to 4 years of tax exemption and an additional 9 years of reduced tax [1] - For projects outside the key development areas, the tax rate is set at 15% for 15 years, with a maximum of 2 years of tax exemption and up to 4 years of reduced tax [1] Income Accounting - Companies must separately account for income generated from projects within the IFC to qualify for tax incentives, distinguishing it from other income that does not qualify for such benefits [1] Personal Income Tax Exemption - The draft decree states that managers, experts, scientists, and high-quality individuals working in the IFC will be exempt from personal income tax on their salaries and wages until the end of 2030 [1]