This infographic gives you a streamlined overview of Vietnam’s Corporate Income Tax (CIT) in 2025. It explains the new SME preferential rates, the general 20% standard rate, and higher rates for natural resources. It also breaks down how CIT is calculated, highlights priority incentives across technology, healthcare, renewable energy, and advanced manufacturing, and outlines key exemptions and deductions. You’ll also find compliance essentials such as filing deadlines, e-invoicing rules, and penalties.