Proposal for Corporate Income Tax Exemption for School Meal Providers to Enhance Student Nutrition Quality

During the August 2026 Government session on law-making, Minister of Science and Technology (MOST) Vu Hai Quan officially proposed a corporate income tax exemption for school meal providers. Additionally, he suggested waiving mandatory contributions related to school canteen operations, aiming to free up financial resources for these entities to focus on improving the quality, safety, and nutritional value of meals for students.

Prime Minister Le Minh Huyen emphasized the importance of improving the legal system, including amendments to the Law on Non-Agricultural Land Use Tax and the Corporate Income Tax Law. This is a strategic move to remove intermediate cost barriers, helping educational institutions achieve the goal of improving boarding meals in accordance with regulated nutritional quantities.

Previously, on August 14, a Directive on strengthening food safety in educational institutions was issued, requiring the public disclosure of meal information to parents through technology platforms and notice boards. Local authorities are tasked with assigning leadership and school medical staff to directly monitor the entire food supply chain. All feedback from parents regarding meal quality must be received and addressed by the school within 24 hours.

Regarding implementation in Hanoi, the process of selecting meal providers is being strictly carried out on the School Nutrition and Food Safety Database System (HanoiCheck). Local authorities are establishing councils to evaluate the practical capacity of suppliers, ensuring transparency and objectivity. Assoc. Prof. Dr. Bui Thi An, President of the Hanoi Association of Intellectual Women, emphasized that empowering commune and ward People's Committees must go hand-in-hand with regular oversight mechanisms to ensure the selected providers are truly suitable for the scale and rigorous requirements of each educational institution.

Experts and businesses are currently continuing to propose the creation of a School Nutrition Law. This is considered an important legal foundation to comprehensively standardize resources, human resources, and nutritional standards, thereby protecting the health of the future generation against challenges in food safety.