{"id":5101,"date":"2026-09-09T14:30:22","date_gmt":"2026-09-09T07:30:22","guid":{"rendered":"https:\/\/giaodichlienket.man.net.vn\/?p=5101"},"modified":"2026-09-09T14:30:22","modified_gmt":"2026-09-09T07:30:22","slug":"ebit-va-ebitda-khac-nhau-the-nao","status":"publish","type":"post","link":"https:\/\/giaodichlienket.man.net.vn\/en\/ebit-va-ebitda-khac-nhau-the-nao\/","title":{"rendered":"What is the difference between EBIT and EBITDA?"},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Understanding the difference between EBIT and EBITDA is a seemingly basic question, yet it&#039;s the starting point for many serious errors in the tax records of companies with related-party transactions. This is especially relevant starting from the corporate income tax period of 2026, when... <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Doanh-nghiep\/Nghi-dinh-255-2026-ND-CP-quan-ly-thue-giao-dich-lien-ket-cua-doanh-nghiep-co-quan-he-lien-ket-713416.aspx\" rel=\"nofollow noopener\" target=\"_blank\">Decree 255\/2026\/ND-CP<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> Officially replacing the old legal framework, misunderstanding the nature of these two indicators can lead businesses to miscalculate the interest expense limit, resulting in the disallowance of expenses, tax arrears, and loss of carryforward rights. This article clearly and logically reviews these two concepts to prevent confusion between chief accountants and CFOs.<\/span><\/p>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_88 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">Index<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"Toggle Table of Content\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewbox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewbox=\"0 0 24 24\" version=\"1.2\" baseprofile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/ebit-va-ebitda-khac-nhau-the-nao\/#Vi_sao_phan_biet_EBIT_va_EBITDA_khac_nhau_the_nao_lai_quan_trong_voi_doanh_nghiep_co_giao_dich_lien_ket\" >Why is it important for businesses with related-party transactions to understand the difference between EBIT and EBITDA?<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/ebit-va-ebitda-khac-nhau-the-nao\/#Nham_lan_EBIT_voi_EBITDA_co_the_khien_doanh_nghiep_tinh_sai_nguong_chi_phi_lai_vay\" >Confusing EBIT with EBITDA can lead businesses to miscalculate the threshold for interest expense.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/ebit-va-ebitda-khac-nhau-the-nao\/#Boi_canh_Nghi_dinh_2552026ND-CP_dat_EBITDA_vao_trung_tam_nghia_vu_thue\" >The context of Decree 255\/2026\/ND-CP places EBITDA at the center of tax obligations.<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/ebit-va-ebitda-khac-nhau-the-nao\/#EBIT_va_EBITDA_khac_nhau_the_nao_ve_ban_chat_va_cong_thuc_tinh\" >How do EBIT and EBITDA differ in nature and calculation formulas?<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/ebit-va-ebitda-khac-nhau-the-nao\/#EBIT_la_gi_Loi_nhuan_truoc_lai_vay_va_thue\" >What is EBIT? Earnings before interest and taxes.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/ebit-va-ebitda-khac-nhau-the-nao\/#EBITDA_la_gi_Loi_nhuan_truoc_lai_vay_thue_va_khau_hao\" >What is EBITDA? Earnings before interest, taxes, and depreciation.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/ebit-va-ebitda-khac-nhau-the-nao\/#Cong_thuc_chuyen_doi_giua_EBIT_va_EBITDA\" >Formula for converting between EBIT and EBITDA<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/ebit-va-ebitda-khac-nhau-the-nao\/#Bang_so_sanh_EBIT_va_EBITDA_khac_nhau_the_nao_theo_tung_tieu_chi\" >Comparison Table: How EBIT and EBITDA differ based on various criteria<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/ebit-va-ebitda-khac-nhau-the-nao\/#EBITDA_theo_thue_khac_EBITDA_theo_tai_chinh_nhu_the_nao\" >How does tax-based EBITDA differ from financial-based EBITDA?<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/ebit-va-ebitda-khac-nhau-the-nao\/#Vi_sao_cau_hoi_%E2%80%9CEBIT_va_EBITDA_khac_nhau_the_nao%E2%80%9D_chua_du_ma_con_phai_phan_biet_EBITDA_thue\" >Why is the question &quot;What is the difference between EBIT and EBITDA?&quot; not enough, and why is it necessary to differentiate between taxable EBITDA?<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/ebit-va-ebitda-khac-nhau-the-nao\/#Vi_du_minh_hoa_giua_EBIT_va_EBITDA_khac_nhau_the_nao_qua_so_lieu_thuc_te\" >Here&#039;s an example illustrating the difference between EBIT and EBITDA using real-world data.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/ebit-va-ebitda-khac-nhau-the-nao\/#Vi_sao_doanh_nghiep_co_giao_dich_lien_ket_can_theo_doi_ca_EBIT_lan_EBITDA\" >Why do businesses with related-party transactions need to track both EBIT and EBITDA?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/ebit-va-ebitda-khac-nhau-the-nao\/#3_sai_lam_thuong_gap_khi_phan_biet_va_su_dung_EBIT_EBITDA_trong_ho_so_giao_dich_lien_ket\" >3 common mistakes when distinguishing and using EBIT and EBITDA in related party transaction records.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/ebit-va-ebitda-khac-nhau-the-nao\/#Ket_luan\" >Conclude<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-15\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/ebit-va-ebitda-khac-nhau-the-nao\/#Thong_tin_lien_he_MAN_%E2%80%93_Master_Accountant_Network\" >Contact information MAN \u2013 Master Accountant Network<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-16\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/ebit-va-ebitda-khac-nhau-the-nao\/#Giai_dap_thac_mac_EBIT_va_EBITDA_khac_nhau_the_nao\" >Answering the question: What is the difference between EBIT and EBITDA?<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-17\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/ebit-va-ebitda-khac-nhau-the-nao\/#EBIT_va_EBITDA_khac_nhau_the_nao_o_diem_cot_loi_nhat\" >What is the fundamental difference between EBIT and EBITDA?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-18\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/ebit-va-ebitda-khac-nhau-the-nao\/#Vi_sao_luat_thue_dung_EBITDA_ma_khong_dung_EBIT_de_khong_che_chi_phi_lai_vay\" >Why does tax law use EBITDA instead of EBIT to limit interest expense?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-19\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/ebit-va-ebitda-khac-nhau-the-nao\/#EBITDA_tai_chinh_va_EBITDA_thue_co_phai_la_mot_khong\" >Are financing EBITDA and tax EBITDA the same thing?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-20\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/ebit-va-ebitda-khac-nhau-the-nao\/#Doanh_nghiep_co_tai_san_co_dinh_lon_thi_EBIT_va_EBITDA_chenh_lech_ra_sao\" >How do EBIT and EBITDA differ for businesses with large fixed assets?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-21\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/ebit-va-ebitda-khac-nhau-the-nao\/#Co_the_dung_EBIT_de_tinh_nguong_30_chi_phi_lai_vay_duoc_tru_khong\" >Can EBIT be used to calculate the 30% threshold for deductible interest expense?<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Vi_sao_phan_biet_EBIT_va_EBITDA_khac_nhau_the_nao_lai_quan_trong_voi_doanh_nghiep_co_giao_dich_lien_ket\"><\/span><b>Why is it important for businesses with related-party transactions to understand the difference between EBIT and EBITDA?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_5104\" aria-describedby=\"caption-attachment-5104\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-5104\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/09\/Viec-phan-biet-EBIT-va-EBITDA-khac-nhau-the-nao-lai-quan-trong-voi-doanh-nghiep-co-giao-dich-lien-ket.jpg\" alt=\"Vi\u1ec7c ph\u00e2n bi\u1ec7t EBIT v\u00e0 EBITDA kh\u00e1c nhau th\u1ebf n\u00e0o l\u1ea1i quan tr\u1ecdng v\u1edbi doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft\" width=\"1200\" height=\"675\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/09\/Viec-phan-biet-EBIT-va-EBITDA-khac-nhau-the-nao-lai-quan-trong-voi-doanh-nghiep-co-giao-dich-lien-ket.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/09\/Viec-phan-biet-EBIT-va-EBITDA-khac-nhau-the-nao-lai-quan-trong-voi-doanh-nghiep-co-giao-dich-lien-ket-300x169.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/09\/Viec-phan-biet-EBIT-va-EBITDA-khac-nhau-the-nao-lai-quan-trong-voi-doanh-nghiep-co-giao-dich-lien-ket-1024x576.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/09\/Viec-phan-biet-EBIT-va-EBITDA-khac-nhau-the-nao-lai-quan-trong-voi-doanh-nghiep-co-giao-dich-lien-ket-768x432.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/09\/Viec-phan-biet-EBIT-va-EBITDA-khac-nhau-the-nao-lai-quan-trong-voi-doanh-nghiep-co-giao-dich-lien-ket-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-5104\" class=\"wp-caption-text\">Understanding the difference between EBIT and EBITDA is important for businesses with related-party transactions.<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">In financial statements, EBIT and EBITDA are often presented side-by-side, both derived from operating profit and excluding taxes and interest expenses. This similarity leads many accountants, even experienced CFOs, to consider these two metrics almost equivalent and use them interchangeably when preparing management reports or calculating tax obligations. This is where the risk begins.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nham_lan_EBIT_voi_EBITDA_co_the_khien_doanh_nghiep_tinh_sai_nguong_chi_phi_lai_vay\"><\/span><b>Confusing EBIT with EBITDA can lead businesses to miscalculate the threshold for interest expense.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Failing to clearly distinguish between EBIT and EBITDA is not just a terminology error, but also directly impacts a legally significant figure: the 30% EBITDA threshold used to limit deductible interest expenses when calculating corporate income tax.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">If a business inadvertently uses EBIT instead of EBITDA, or forgets to add up depreciation expenses, the resulting calculation will be inaccurate, either lower or higher than the actual figure, leading to an incorrect calculation of disallowed interest expenses and directly affecting the amount of tax payable.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Boi_canh_Nghi_dinh_2552026ND-CP_dat_EBITDA_vao_trung_tam_nghia_vu_thue\"><\/span><b>The context of Decree 255\/2026\/ND-CP places EBITDA at the center of tax obligations.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Decree 255\/2026\/ND-CP on tax management for enterprises with related-party transactions, effective from July 1, 2026 and applicable from the 2026 corporate income tax period, continues to maintain the previously stipulated mechanism for limiting interest expense at 30% EBITDA. This means that correctly understanding the difference between EBIT and EBITDA is no longer just &quot;essential&quot; financial knowledge, but a mandatory condition for accurate tax declaration and avoiding rejection by tax authorities during audits.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"EBIT_va_EBITDA_khac_nhau_the_nao_ve_ban_chat_va_cong_thuc_tinh\"><\/span><b>How do EBIT and EBITDA differ in nature and calculation formulas?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">To fully answer the question of how EBIT and EBITDA differ, it&#039;s necessary to break down each metric from its root before making a comparison.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"EBIT_la_gi_Loi_nhuan_truoc_lai_vay_va_thue\"><\/span><b>What is EBIT? Earnings before interest and taxes.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">EBIT (Earnings Before Interest and Taxes) is a company&#039;s profit before deducting interest expenses and corporate income tax. In other words, EBIT reflects the profitability of its core business operations after deducting all normal operating expenses, including depreciation of fixed assets, but without considering how the company raises capital (borrowing or equity) and its tax obligations.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">The formula is determined:<\/span><\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<tbody>\n<tr>\n<td>\n<p style=\"text-align: center;\"><span style=\"font-weight: 400;\">EBIT = Earnings before tax + Interest expense<\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Or calculated from revenue:<\/span><\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<tbody>\n<tr>\n<td>\n<p style=\"text-align: center;\"><span style=\"font-weight: 400;\">EBIT = Net Revenue \u2013 Cost of Goods Sold \u2013 Selling Expenses \u2013 Administrative Expenses<\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"EBITDA_la_gi_Loi_nhuan_truoc_lai_vay_thue_va_khau_hao\"><\/span><b>What is EBITDA? Earnings before interest, taxes, and depreciation.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">EBITDA (Earnings Before Interest, Taxes, Depreciation, and Amortization) goes a step further than EBIT: it includes depreciation costs for tangible fixed assets and amortization costs for intangible assets. This is the core difference that answers the question of how EBIT and EBITDA differ. EBITDA eliminates the impact of depreciation policies, which depend on how a business chooses its depreciation method and timing, and does not reflect actual cash outflows during the period.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Recipe:<\/span><\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<tbody>\n<tr>\n<td>\n<p style=\"text-align: center;\"><span style=\"font-weight: 400;\">EBITDA = EBIT + Depreciation and amortization expenses<\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cong_thuc_chuyen_doi_giua_EBIT_va_EBITDA\"><\/span><b>Formula for converting between EBIT and EBITDA<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">From the two formulas above, it can be seen that the relationship between the two indicators is very simple mathematically but creates a significant difference in meaning: EBITDA is always greater than or equal to EBIT, and the difference is equal to the depreciation expense incurred during the period.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">For businesses with a large proportion of fixed assets such as factories, production lines, and investment properties, the gap between EBIT and EBITDA can be very large, and this is why understanding the difference between EBIT and EBITDA is far more important than a simple term-based question.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Bang_so_sanh_EBIT_va_EBITDA_khac_nhau_the_nao_theo_tung_tieu_chi\"><\/span><b>Comparison Table: How EBIT and EBITDA differ based on various criteria<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">To easily understand the difference between EBIT and EBITDA without having to reread the entire formula, the table below compares the two indicators according to six criteria commonly encountered in management and tax practice, from calculation methods and the extent to which they reflect cash flow, to the role of each indicator in determining the threshold for interest expense limits:\u00a0<\/span><\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><span style=\"font-weight: 400;\">Comparison table of differences between EBIT and EBITDA.<\/span><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>Criteria<\/b><\/td>\n<td style=\"text-align: center;\"><b>EBIT<\/b><\/td>\n<td style=\"text-align: center;\"><b>EBITDA<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">Full name<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">Profit before interest and taxes<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">Profit before interest, taxes, and depreciation\u00a0<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">Is depreciation expense deductible?<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">Have\u00a0<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">Are not\u00a0<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">Reflects operating cash flow.\u00a0<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">More closely tied to cash flow than EBT, but still affected by depreciation policies.\u00a0<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">Eliminate the effect of depreciation, bringing it closer to actual operating cash flow.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">Used to compare businesses with different asset structures.<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">Less suitable due to different depreciation policies.<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">It is more appropriate to compare core profitability.\u00a0<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">The role in determining the threshold for controlling interest expenses.<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">Do not use directly.<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">It is a mandatory component in the 30% threshold calculation formula.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">Sensitivity to the scale of fixed asset investment\u00a0<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">Reduced due to high depreciation.\u00a0<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">Not affected by depreciation fluctuations.\u00a0<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Looking at the table above, the answer to the difference between EBIT and EBITDA can be summarized in one sentence: EBIT measures operating profit after depreciation, while EBITDA measures operating profit before depreciation, and it is this &quot;before depreciation&quot; portion that is chosen by tax law as the basis for limiting interest expense, rather than EBIT.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"EBITDA_theo_thue_khac_EBITDA_theo_tai_chinh_nhu_the_nao\"><\/span><b>How does tax-based EBITDA differ from financial-based EBITDA?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Answering the question of how EBIT and EBITDA differ from a corporate finance perspective is only the first step. When applying this to tax obligations, businesses also face a second distinction: EBITDA in the conventional management sense differs from taxable EBITDA as defined in Clause 3, Article 16 of Decree 255\/2026\/ND-CP.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Vi_sao_cau_hoi_%E2%80%9CEBIT_va_EBITDA_khac_nhau_the_nao%E2%80%9D_chua_du_ma_con_phai_phan_biet_EBITDA_thue\"><\/span><b>Why is the question &quot;What is the difference between EBIT and EBITDA?&quot; not enough, and why is it necessary to differentiate between taxable EBITDA?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">According to regulations, taxable EBITDA is determined as follows:<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u201c&quot;Total net profit from business operations during the period, plus interest expense after deducting interest on deposits and loans incurred during the period, plus depreciation expense incurred during the period.&quot;\u201d<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u00a0The two biggest differences compared to conventional management EBITDA are:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>The starting point is net profit from business operations.<\/b><span style=\"font-weight: 400;\">, not profit before tax in general, meaning other income and other expenses (such as gains from the sale of fixed assets) are not included.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>The total interest component is net interest.<\/b><span style=\"font-weight: 400;\">, After offsetting interest on deposits and loans, there is no gross interest expense on the books.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Businesses want to have a firm grasp of the situation.<\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/cong-thuc-tinh-ebitda\/\"> EBITDA calculation formula<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> According to current tax regulations, carefully compare these two differences before including the data in the tax return to avoid mistakenly using financial EBITDA to calculate the tax threshold.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Vi_du_minh_hoa_giua_EBIT_va_EBITDA_khac_nhau_the_nao_qua_so_lieu_thuc_te\"><\/span><b>Here&#039;s an example illustrating the difference between EBIT and EBITDA using real-world data.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">To clearly see how EBIT and EBITDA differ based on a specific set of data, consider Company B, a manufacturing business that borrows capital from its parent company abroad, for the tax year 2026:<\/span><\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>Indicators<\/b><\/td>\n<td style=\"text-align: center;\"><b>Amount (billion VND)<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Net operating profit\u00a0<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">40<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Interest expense incurred during the period<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">35<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Interest earned on deposits + Interest earned on loans during the period<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">5<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Depreciation expense for the period<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">15<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Determine EBIT:<\/span><\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<tbody>\n<tr>\n<td>\n<p style=\"text-align: center;\"><span style=\"font-weight: 400;\">EBIT = Net profit from business operations + Interest expense = 75 billion VND<\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Calculate EBITDA:<\/span><\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<tbody>\n<tr>\n<td>\n<p style=\"text-align: center;\"><span style=\"font-weight: 400;\">EBITDA = EBIT + Depreciation Expense = 90 billion VND<\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Calculate taxable EBITDA (according to Clause 3, Article 16 of Decree 255\/2026\/ND-CP):<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Net interest expense = 35 \u2212 5 = 30 billion VND<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Taxable EBITDA = 40 + 30 + 15 = 85 billion VND<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">With just one set of data, three different results clearly demonstrate the difference between EBIT and EBITDA, and explain why businesses cannot use financial EBITDA instead of tax EBITDA when calculating the 30% threshold. If Company B mistakenly uses 90 billion VND instead of 85 billion VND, the deductible threshold will be calculated higher than the actual amount by 1.5 billion VND (a 5 billion VND difference in 30%), leading to an under-declaration of interest expense that should be disallowed.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Vi_sao_doanh_nghiep_co_giao_dich_lien_ket_can_theo_doi_ca_EBIT_lan_EBITDA\"><\/span><b>Why do businesses with related-party transactions need to track both EBIT and EBITDA?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_5103\" aria-describedby=\"caption-attachment-5103\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-5103\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/09\/EBIT-va-EBITDA-khac-nhau-the-nao-va-ly-do-doanh-nghiep-co-giao-dich-lien-ket-can-theo-doi-ca-2.jpg\" alt=\"EBIT v\u00e0 EBITDA kh\u00e1c nhau th\u1ebf n\u00e0o v\u00e0 l\u00fd do doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft c\u1ea7n theo d\u00f5i c\u1ea3 2\" width=\"1200\" height=\"675\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/09\/EBIT-va-EBITDA-khac-nhau-the-nao-va-ly-do-doanh-nghiep-co-giao-dich-lien-ket-can-theo-doi-ca-2.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/09\/EBIT-va-EBITDA-khac-nhau-the-nao-va-ly-do-doanh-nghiep-co-giao-dich-lien-ket-can-theo-doi-ca-2-300x169.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/09\/EBIT-va-EBITDA-khac-nhau-the-nao-va-ly-do-doanh-nghiep-co-giao-dich-lien-ket-can-theo-doi-ca-2-1024x576.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/09\/EBIT-va-EBITDA-khac-nhau-the-nao-va-ly-do-doanh-nghiep-co-giao-dich-lien-ket-can-theo-doi-ca-2-768x432.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/09\/EBIT-va-EBITDA-khac-nhau-the-nao-va-ly-do-doanh-nghiep-co-giao-dich-lien-ket-can-theo-doi-ca-2-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-5103\" class=\"wp-caption-text\">What is the difference between EBIT and EBITDA, and why do businesses with related-party transactions need to track both?<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Beyond simply explaining the difference between EBIT and EBITDA for tax purposes, businesses with related-party transactions need to monitor both indicators simultaneously for the following reasons:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>EBIT helps assess actual operating performance.<\/b><span style=\"font-weight: 400;\">, This excludes the impact of capital structure but still reflects the burden of fixed asset investment, useful for comparing business performance between years or between member units within the same group.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>EBITDA is a mandatory foundation for determining the control threshold.<\/b><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/chi-phi-lai-vay-giao-dich-lien-ket\/\"> interest expense in related party transactions<\/a><\/span><\/strong><span style=\"font-weight: 400;\">, This is especially true for businesses that have loans from their parent company, affiliated companies, or individuals with close family ties to the executives.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Monitor both indicators over multiple periods.<\/b><span style=\"font-weight: 400;\"> This helps businesses predict when interest expenses are likely to exceed a certain threshold, allowing them to proactively adjust their borrowing plans or asset structure before the expense arises.<\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/chi-phi-lai-vay-khong-duoc-tru\/\"> Interest expenses are not deductible.<\/a><\/span><\/strong><span style=\"font-weight: 400;\">.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">In other words, understanding the difference between EBIT and EBITDA is not only useful for settling accounts for a single period, but also serves as a multi-year financial planning tool for related businesses.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"3_sai_lam_thuong_gap_khi_phan_biet_va_su_dung_EBIT_EBITDA_trong_ho_so_giao_dich_lien_ket\"><\/span><b>3 common mistakes when distinguishing and using EBIT and EBITDA in related party transaction records.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\">First, using EBIT instead of EBITDA when calculating the 30% threshold is a fundamental error stemming from a misunderstanding of the difference between EBIT and EBITDA. Omitting depreciation costs leads to a lower denominator, resulting in a smaller deduction threshold and an unnecessary increase in disallowed interest expense.<\/p>\n<p style=\"text-align: justify;\">Secondly, using financial EBITDA instead of tax EBITDA. Failing to exclude other income and not properly offsetting interest on deposits and loans results in an inaccurate calculation compared to the regulations in Clause 3, Article 16 of Decree 255\/2026\/ND-CP, leading to the risk of being reassessed during an audit.<\/p>\n<p style=\"text-align: justify;\">Third, failing to maintain reconciliation statements between financial EBIT, EBITDA, and tax EBITDA. When explaining to the tax authorities, if the business cannot clearly demonstrate the step-by-step conversion between these indicators, proving the correct calculation of the threshold will be much more difficult, even if the data itself is accurate.<span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/giaodichlienket.man.net.vn\/en\/xu-ly-tien-lai-vay-vuot-nguong-30-ebitda\/\"> Handling interest expenses exceeding the 30% EBITDA threshold<\/a><\/span> The correct process always begins with a transparent spreadsheet, with clear and verifiable data.<\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ket_luan\"><\/span><b>Conclude<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">The question of how EBIT and EBITDA differ may seem simple, but it forms the foundation of the entire process of determining the interest expense limit under Decree 255\/2026\/ND-CP. Three things to remember: EBIT is profit before interest and taxes, while EBITDA includes depreciation; tax law only uses EBITDA \u2013 specifically, tax EBITDA with its own formula, not EBIT as the basis for calculating the 30% limit; and the difference between financial EBITDA and tax EBITDA is large enough to alter the calculation results if the business does not clearly separate them.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">If your business still has questions about how to calculate taxable EBITDA, how to determine net interest expense, or how to handle excess expenses, MAN \u2013 Master Accountant Network&#039;s team of related-party transaction experts is ready to review them with you before the closing date. Understanding the root cause of a financial indicator is always cheaper than facing a tax audit.<\/span><\/p>\n<p style=\"text-align: justify;\"><a href=\"https:\/\/giaodichlienket.man.net.vn\/en\/lien-he\/\"><span style=\"font-weight: 400;\"><strong><span style=\"color: #0000ff;\">Contact MAN \u2013 Master Accountant Network<\/span><\/strong><\/span><\/a><span style=\"font-weight: 400;\"> For free support and advice!<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Thong_tin_lien_he_MAN_%E2%80%93_Master_Accountant_Network\"><\/span><b>Contact information MAN \u2013 Master Accountant Network<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Address:<\/b><span style=\"font-weight: 400;\"> No. 19A, Street 43, Tan Thuan Ward, Ho Chi Minh City<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Mobile\/Zalo:<\/b><span style=\"font-weight: 400;\"> 0903 963 163 \u2013 0903 428 622<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>E-mail:<\/b><span style=\"font-weight: 400;\"> man@man.net.vn<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Google Business Profile:<\/b> <a href=\"https:\/\/share.google\/EmihzHg354pCASC9k\" rel=\"nofollow noopener\" target=\"_blank\"><span style=\"font-weight: 400;\"><strong><span style=\"color: #0000ff;\">View MAN \u2013 Master Accountant Network&#039;s Google Business Profile<\/span><\/strong>\u00a0<\/span><\/a><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>LinkedIn Founder:<\/b> <a href=\"https:\/\/www.linkedin.com\/in\/tuy%C3%AAn-l%C3%AA-ho%C3%A0ng-65292aa0\/\" rel=\"nofollow noopener\" target=\"_blank\"><span style=\"font-weight: 400;\"><strong><span style=\"color: #0000ff;\">View expert Le Hoang Tuyen&#039;s LinkedIn profile.<\/span><\/strong>\u00a0<\/span><\/a><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Responsible for production and professional content review by: Mr. <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/man.net.vn\/le-hoang-tuyen\/\" rel=\"nofollow noopener\" target=\"_blank\">Le Hoang Tuyen \u2013 Founder &amp; CEO of MAN \u2013 Master Accountant Network<\/a><\/span><\/strong><span style=\"font-weight: 400;\">. He is a CPA Vietnam auditor with over 30 years of in-depth experience in accounting, auditing, taxation, and corporate legal consulting.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Giai_dap_thac_mac_EBIT_va_EBITDA_khac_nhau_the_nao\"><\/span><b>Answering the question: What is the difference between EBIT and EBITDA?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"EBIT_va_EBITDA_khac_nhau_the_nao_o_diem_cot_loi_nhat\"><\/span><b>What is the fundamental difference between EBIT and EBITDA?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">The core difference lies in depreciation costs: EBIT is profit after depreciation, while EBITDA is profit before depreciation (depreciation is added back to EBIT).<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Vi_sao_luat_thue_dung_EBITDA_ma_khong_dung_EBIT_de_khong_che_chi_phi_lai_vay\"><\/span><b>Why does tax law use EBITDA instead of EBIT to limit interest expense?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Because EBITDA reflects the profitability of core business operations without being affected by depreciation policies, and capital varies between businesses, it is more appropriate to use it as a general benchmark when determining the threshold for deductible interest expense.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"EBITDA_tai_chinh_va_EBITDA_thue_co_phai_la_mot_khong\"><\/span><b>Are financing EBITDA and tax EBITDA the same thing?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">No. Taxable EBITDA, as defined in Clause 3, Article 16 of Decree 255\/2026\/ND-CP, derives from net profit from business operations plus net interest expense (after deducting interest on deposits and loans), while financial EBITDA is typically calculated from overall pre-tax profit and gross interest expense.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Doanh_nghiep_co_tai_san_co_dinh_lon_thi_EBIT_va_EBITDA_chenh_lech_ra_sao\"><\/span><b>How do EBIT and EBITDA differ for businesses with large fixed assets?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Businesses with a high proportion of fixed assets and high depreciation rates often have a significantly larger gap between EBIT and EBITDA compared to trading or service businesses with less investment in fixed assets.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Co_the_dung_EBIT_de_tinh_nguong_30_chi_phi_lai_vay_duoc_tru_khong\"><\/span><b>Can EBIT be used to calculate the 30% threshold for deductible interest expense?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">No. Clause 3, Article 16 of Decree 255\/2026\/ND-CP clearly defines the threshold based on tax-deductible EBITDA, not EBIT, so substituting these two indicators would lead to incorrect calculations.<\/span><\/p>","protected":false},"excerpt":{"rendered":"<p>EBIT v\u00e0 EBITDA kh\u00e1c nhau th\u1ebf n\u00e0o l\u00e0 c\u00e2u h\u1ecfi t\u01b0\u1edfng ch\u1eebng c\u01a1 b\u1ea3n nh\u01b0ng l\u1ea1i l\u00e0 \u0111i\u1ec3m kh\u1edfi \u0111\u1ea7u c\u1ee7a kh\u00f4ng \u00edt sai s\u00f3t nghi\u00eam tr\u1ecdng trong h\u1ed3 s\u01a1 thu\u1ebf c\u1ee7a doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft. T\u1eeb k\u1ef3 t\u00ednh thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p n\u0103m 2026, khi Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP ch\u00ednh th\u1ee9c [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":5102,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-5101","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-blog"],"acf":[],"_links":{"self":[{"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/5101","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/users\/4"}],"replies":[{"embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/comments?post=5101"}],"version-history":[{"count":1,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/5101\/revisions"}],"predecessor-version":[{"id":5105,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/5101\/revisions\/5105"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/media\/5102"}],"wp:attachment":[{"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/media?parent=5101"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/categories?post=5101"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/en\/wp-json\/wp\/v2\/tags?post=5101"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}