Unlocking New Tax Incentives in Vietnam to Enhance Private Sector Business Development

This article explores Vietnam’s new tax incentives aimed at boosting private sector growth, particularly for small and medium-sized enterprises and innovative start-up enterprises. It reviews key reforms to corporate income tax and support mechanisms designed to ease compliance, encourage reinvestment and enhance competitiveness. The analysis offers insights into policy impacts, implementation challenges and implications for investors.

Authors

Publication Details

Journal
Asia-Pacific tax bulletin
Published
2025-12-30
DOI
https://doi.org/10.59403/1m4d3vn
Primary Topic
Taxation and Compliance Studies
Type
article
Field-Weighted Citation Impact
0.00
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article

Unlocking New Tax Incentives in Vietnam to Enhance Private Sector Business Development

NhatAnh Nguyen Hoang, MyNhi Nguyen Ngoc, HangNgaThi Nguyen
Asia-Pacific tax bulletin
Taxation and Compliance Studies
article

Unlocking New Tax Incentives in Vietnam to Enhance Private Sector Business Development

NhatAnh Nguyen Hoang, MyNhi Nguyen Ngoc, HangNgaThi Nguyen
article en

Abstract

This article explores Vietnam’s new tax incentives aimed at boosting private sector growth, particularly for small and medium-sized enterprises and innovative start-up enterprises. It reviews key reforms to corporate income tax and support mechanisms designed to ease compliance, encourage reinvestment and enhance competitiveness. The analysis offers insights into policy impacts, implementation challenges and implications for investors.

Asia-Pacific tax bulletinVol. 31(4)
Openalex Percentile: Top 20%
Taxation and Compliance Studies
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Unlocking New Tax Incentives in Vietnam to Enhance Private Sector Business Development — NhatAnh Nguyen Hoang, MyNhi Nguyen Ngoc, et al. · Asia-Pacific tax bulletin (2025) | TGRS Research Map | TGRS