{"id":3858,"date":"2026-04-20T16:22:24","date_gmt":"2026-04-20T09:22:24","guid":{"rendered":"https:\/\/giaodichlienket.man.net.vn\/?p=3858"},"modified":"2026-04-20T16:23:12","modified_gmt":"2026-04-20T09:23:12","slug":"chi-phi-lai-vay-vuot-30-ebitda","status":"publish","type":"post","link":"https:\/\/giaodichlienket.man.net.vn\/en\/chi-phi-lai-vay-vuot-30-ebitda\/","title":{"rendered":"How to handle interest expense exceeding 30% EBITDA"},"content":{"rendered":"

Entering 2026, the tax management environment in Vietnam has undergone significant changes with the synchronized application of the 2025 Corporate Income Tax Law and a new system of decrees on tax management for enterprises with related-party transactions. Among the regulations on combating tax base erosion, the regulation on limiting interest expense exceeding EBITDA remains a focal point and a major headache for the business community.<\/span><\/p>\n

For multinational corporations and domestic businesses with high financial leverage, the 30% EBITDA figure is not just an administrative limit but also an indicator reflecting financial health and tax compliance. Misunderstanding or outdated application of these regulations can lead to the risk of having billions of dong in expenses disallowed. To avoid situations where interest expenses exceed the 30% EBITDA and directly impact cash flow, this article aims to analyze the regulations, as well as how to handle them and optimize strategies for 2026.<\/span><\/p>\n

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