Incentives to encourage investment in Viet Nam come
in varying forms, including:
- Preferential corporate income tax rates (10% and
- Exemption from up to 4 years, or reduction of up to
9 years, corporate income tax.
- Import duty exemptions.
- Exemption from, or reduction of, land use or land
- Privileges awarded to build-operate-transfer (BOT),
build-transfer-operate (BTO) and build-transfer (BT) projects and projects in
special economic zones.
- Incentives for investments in geographical areas of
Viet Nam that face difficult socio-economic conditions.