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Investment incentives for renewable energy in Southeast Asia: Case study of Viet Nam

In Vietnam, investment incentives are provided in several ways, including taxation (e.g. favorable income tax rates), low import duties and fees, loss transfer, and accelerated depreciation of assets. This report assesses investment incentives for renewable energy in Vietnam. It focuses on small hydro, wind, solar, biogas, and biomass resources. Section 4.4 of the report provides an overview of the different tax measures in Vietnam’s investment incentive framework that apply to all sectors, and section 4.6.2 presents preferential tax incentives for renewable energy companies in Vietnam. The impact of different incentives is discussed in section 5, and conclusions are presented in section 6.

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