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sadfasEnglish > Investors > Preferential policy > Tax reduction policy
Tax reduction policy 

I. Preferential duties and the duration to apply the preferential business tax

1. Tax rate 20% is applied in 10 years counting from the business operation starts for:

a. Co-operative is established in Da Lat City;

b. Business is newly set up from the investment projects in profession and field in preferential investment list;

c. Business is newly set up from the investment projects in Bao Loc Town;

2. Tax rate 15% is applied in 12 years counting from the business operation starts for:

a. Co-operative is established in Bao Loc Town;

b. Business is newly set up from the investment projects in profession and field in preferential investment list and operated in Bao Loc Town;

3. Tax rate 10% is applied in 15 years counting from the business operation starts for:

a. Co-operative and business are newly established from the investment projects in districts in the province;

b. Business is newly set up from the investment projects in profession and field in special preferential investment list;

4. When the duration of preferential duties is overdue, the co-operative and business should pay business rate tax 28%.

II. Exemption and deduction of tax for new business which is set up by the displacement of investment project and business

1. New business which is set up when the investment project and business is transferred out of urban area according to the project approved by the competent authorities is exempted from tax in 02 years counting from the day it has taxable earnings and reduced 50% of tax in the next 02 years.

2. New business which is set up by the project invested in fields in list of preferential investment is exempted from tax in 02 years counting from the day it has taxable earnings and reduced 50% of tax in the next 03 years.

3. New business which is set up by project which invests in Bao Loc Town and by business which is transferred to Bao Loc Town is exempted from tax in 02 years counting from the day it has taxable earnings and reduced 50% of tax in the next 06 years.

4. New business which is set up by the project invested in fields in list of preferential investment in Bao Loc Town is exempted from tax in 03 years counting from the day it has taxable earnings and reduced 50% of tax in the next 07 years.

5. New business which is set up by the project invested in fields in list of special preferential investment or invested in districts is exempted from tax in 04 years counting from the day it has taxable earnings and reduced 50% of tax in the next 09 years.

6. The preferential tax rate as stipulated by Items 1, 2 and 3 Article 27 and the exemption and deduction of tax as prescribed in this Article are only applied for new business which enters in the accounts independently and its business tax is registered to pay according to the enumeration.

New business which is established by investment project with tax exemption and reduction running many business operations should control the earnings account of business operations with tax exemption and reduction separately. In case the business does not control the earnings account of business operations with tax exemption and reduction separately, the revenue ratio of business with tax exemption and reduction is determined by the total revenue of the business.

III. Tax exemption and reduction for additional earnings of business which invests in building of new production chain, extends the activities, innovates technology, improves ecologic environment and heightens productive capacity

1. Project which invests in installing new production chain in Da Lat and is not in the field of special referential investment o preferential investment is exempted from tax in 01 year counting from the day it has taxable earnings and reduced 50% of tax in the next 02 years.

2. Project which invests in profession and field in list of preferential investment or invests in Bao Loc Town is exempted from tax in 01 year counting from the day it has taxable earnings and reduced 50% of tax in the next 04 years.

3. Project which invests in profession and field in list of special preferential investment in districts is exempted from tax in 02 years counting from the day it has taxable earnings and reduced 50% of tax in the next 03 years.

4. Project which invests in profession and field in list of preferential investment in Bao Loc Town is exempted from tax in 03 years counting from the day it has taxable earnings and reduced 50% of tax in the next 05 years.

5. Project which invests in profession and field in list of special preferential investment in Bao Loc Town is exempted from tax in 03 years counting from the day it has taxable earnings and reduced 50% of tax in the next 07 years.

6. Project which invests in profession and field in list of preferential investment in districts is exempted from tax in 04 years counting from the day it has taxable earnings and reduced 50% of tax in the next 07 years; Project which invests in profession and field in list of special preferential investment in districts.

7. Other businesses are exempted from business tax according to Articles 37, 38, 40 and 41 of Decree No 24/2007/NB-CP dated February 14, 2007 of the Government detailing the implementation of Law on Business Tax.

IV. Preference in import-export tax

The preference in import-export tax is based on Decree No 149/2005/NB-CP on December 09, 2005 of the Government detailing the implementation of Law on import-export tax.

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