As Vietnam’s Corporate Income Tax (CIT) regulations continue to evolve, even routine business expenses can create unexpected tax exposures if they are incorrectly treated. With the Vietnam Corporate Income Tax Law 2025 taking effect from 1 October 2025, businesses operating in or expanding into Vietnam should review their expense classifications carefully to avoid costly adjustments, penalties, and compliance risks.
For multinational companies, investors and local businesses alike, understanding non-deductible expenses in Vietnam is essential for maintaining accurate tax reporting and strengthening overall Vietnam tax compliance.
To support your compliance journey, BoardRoom’s business partner, JPA Vietnam, has prepared a practical guide that breaks down the latest non-deductible expense rules and highlights key areas that may expose businesses to tax risks.
Why This Guide Matters
Incorrectly claiming non-deductible expenses can result in higher taxable income, tax reassessments, penalties and increased scrutiny during audits. As Vietnam’s tax regulations continue to evolve, businesses must ensure their expense treatment aligns with the latest Corporate Income Tax (CIT) requirements.
Understanding the latest rules can help businesses strengthen compliance, improve financial reporting accuracy and minimise unnecessary financial and operational risks.
What You'll Learn
Inside this guide, you’ll gain practical insights into common expense categories that frequently attract closer reviews, including:
- Expenses that are ineligible or invalid due to insufficient documentation
- Expenses that exceed prescribed regulatory limits
- Provisions, depreciation and accrued expenses that may not qualify for deductions
- Employee remuneration and payroll-related expenses
- Interest expense restrictions and related-party financing considerations
- Sponsorship and investment-related expenditures
- Taxes, fees and charges that cannot be deducted for CIT purposes
- Industry-specific and special expenses subject to additional limitations
By understanding these commonly challenged expense categories, businesses can better manage their corporate tax compliance in Vietnam and reduce the risk of unexpected tax exposures.
Who Should Download This?
This resource is particularly valuable for:
- CFOs and Finance Leaders
- Tax and Accounting Professionals
- Regional HQs managing Vietnam entities
- Investors and businesses entering the Vietnam market
Navigating Vietnam’s tax regulations requires more than awareness, it demands local expertise, practical experience and a clear understanding of the evolving regulatory landscape.
If you need tailored guidance, BoardRoom’s tax specialists are ready to support your compliance and business goals in Vietnam by:
- Assessing your expense treatment to ensure deductibility under the latest Vietnam CIT regulations
- Identifying risk areas early to help prevent costly tax adjustments or penalties
- Strengthening documentation and compliance processes aligned with Vietnamese requirements
- Supporting cross-border businesses with consistent regional tax strategies
- Providing trusted Vietnam tax advisory services to help your organisation meet its compliance obligations with confidence
Whether you are already operating in Vietnam or planning your market entry, BoardRoom provides the expertise, local insight and regional support needed to help your business navigate Vietnam’s corporate tax landscape with confidence.
👉 Get the Vietnam Corporate Income Tax Law 2025: Non-Deductible Expenses Guide today to gain a clearer understanding of the latest requirements and prepare your business for ongoing compliance success.