Expenditures to support grassroots trade union activities are deducted from corporate income tax

The Lao Dong Newspaper Legal Consulting Office replied:

Article 9, Decree 320/2025/ND-CP detailing a number of articles and measures to organize and guide the implementation of the Law on Corporate Income Tax (effective from December 15, 2025 and applicable from the corporate income tax calculation period in 2025) stipulates the expenses deducted when determining taxable income as follows:

2. Enterprises are included in the cost deducted when determining taxable income for other actual expenditures that meet the conditions in Point b and Point c, Clause 1 of this Article, including:

a) Expenditures for the implementation of national defense and security education, training, and operations of militia and self-defense forces and other national defense and security tasks as prescribed by law;

b) Expenditures for supporting the activities of party organizations and socio-political organizations in enterprises;

c) Expenditures for vocational education and vocational training activities for employees include: Expenditures for payment to teachers, learning materials, equipment used for vocational education activities, practice materials, other expenses to support learners; training costs of enterprises for employees recruited to work at enterprises; training, retraining, and professional development costs for employees working at enterprises.

The activities of education, training, retraining, and professional development for employees specified in this point must be specified in detail in one of the following documents: Labor contracts, Collective labor agreements, and Financial regulations of enterprises;

According to current regulations, grassroots trade unions at enterprises are socio-political organizations at enterprises.

Thus, from December 15, 2025, companies that support grassroots trade union activities are deducted from corporate income tax.

See the original here