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v3.25.1

CORPORATE INCOME TAX - Reconciliation of tax computed by applying the Vietnam's statutory tax rate to the Group's income tax expense (Details) ₫ in Millions | 12 Months Ended
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Dec. 31, 2024 VND (₫) | Dec. 31, 2024 USD ($) | Dec. 31, 2023 VND (₫) | Dec. 31, 2022 VND (₫)
Reconciliation of tax computed by applying the Vietnam's statutory tax rate of 20% to the Group's income tax expense |  |  |  |  |  |
Vietnam's statutory tax rate | 20.00% | 20.00% | 20.00% |  | 20.00% |
Loss before tax expense | ₫ (77,384,644) | $ (3,179,973,043) | ₫ (60,173,423) | [1] | ₫ (51,896,362) | [1]
Income tax benefit computed at the Vietnam statutory tax rate of 20% | (15,476,929) | (635,994,617) | (12,034,685) |  | (10,379,272) |
Effect of preferential tax rates | 9,534,979 | 391,821,615 | 5,189,245 |  | 4,397,659 |
Foreign tax rates differential | (376,196) | (15,459,051) | (341,129) |  | (232,379) |
Deemed contribution from owners through cash donation to the Company | 2,035,221 | 83,633,491 | 1,974,626 |  |  |
Deemed contribution from owner through free electric charging offered to VinFast's customers | 590,075 | 24,247,997 |  |  |  |
Others | 542,007 | 22,272,735 | 492,047 |  | 685,487 |
Change in valuation allowance | 3,121,148 | 128,257,571 | 4,796,821 |  | 6,590,840 |
Income tax expense reported in the consolidated statement of operations | ₫ (29,695) | $ (1,220,259) | ₫ 76,925 | [1] | ₫ 1,062,335 | [1]
[1] | As adjusted to reflect the historical financial statements of VinES JSC acquired in January 2024, deemed as reorganization under common control (Note 3).

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