Processing of aquatic products enjoys the preferential policy of corporate income tax exemption.

The government has just issued Decree No. 320/2025/NĐ-CP dated December 15, 2025, detailing certain provisions and measures to organize, guide the implementation of the Enterprise Income Tax Law. Notably, under Article 4 of Decree 320, income from seafood fishing activities is exempt from tax. In addition, income from enterprises producing crops, planted forests, livestock, farmed aquatic products, agricultural and aquatic product processing also qualifies for tax exemption if the activities are carried out in areas with particularly difficult socio-economic conditions. This regulation also applies to enterprises, cooperatives, and cooperative unions operating in the aforementioned sectors, including cases of purchasing agricultural and aquatic products for processing, hiring for processing, or receiving processed products. Moreover, income from salt production by cooperatives and cooperative unions is also exempt from tax according to the regulations. Tax-exempt income is income ...