KCN Phu Ha
Phu Ha ip
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INVESTMENT INCENTIVE OF PHU HA IP

Uu-dai-dau-tu

Corporate Income Tax (CIT)

Tax rate:
Corporate income tax rate is 20%

Tax incentives:
1. Exempt CIT for the first two years and decrease 50% for the next four years on the incoming of enterprise that implements new investment project in the IP (applied from February 15, 2014).
2. This tax preferential policies applicable time is the investment the first year the company generated revenues. High take-enterprise is calculated from a high take-investment certificate issue date.

Tax for the oversea remittance

Free of tax for the oversea remittance.

Value Added Tax (VAT)

Exemption of VAT on goods which include imported raw materials for producing, processing of exported goods according to the processing contracts signed with foreign Partners.

Import machine and equipment

(Only applied for high-tech enterprises, investment incentive fields).
According to Decree No. 87/2010/NĐ-CP

(1) Import tax exemption for goods to create fixed assets.
(2) Import exemption for raw material, imported materials to produce exported goods.
(3) Import exemption for raw material, to manufacture on the list of special incentive investment project in 5 years commencing from manufacturing start (If Enterprises invest in the list of special incentive investment project or invest in place that special difficult condition)