Vietnam: Income Tax

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Tax law and international tax law thought leadership, articles, podcasts, videos and webinars from expert sources across the legal world. Explore insights covering topics such as capital gains tax, corporate tax, income tax, inheritance tax, national insurance, property taxes, sales taxes, VAT, GST, tax authorities, transfer pricing and withholding tax.

Lawyer In Vietnam Dr. Oliver Massmann Foreign Contractor Tax & Licensing In Vietnam: New Regulatory Framework 2025–2026

Circular 20/2026/TT-BTC, effective 12 March 2026, is the primary operative instrument and the definitive reference for day-to-day FCT compliance. Law on Corporate Income Tax 2025 (Law No. 67/2025/QH15)...

DM

Duane Morris LLP

Navigating Indirect Taxes In Vietnam

Vietnam's indirect tax system encompasses value-added tax, special consumption tax, and import/export duties that apply throughout production and trade processes. Understanding the rates, exemptions, and compliance requirements for each tax type is essential for businesses operating in Vietnam's evolving regulatory environment.

GGI Global Alliance

Anwalt in Vietnam Dr. Oliver Massmann – Vietnams neues FDI-Anreizsystem nach der globalen Mindeststeuer -Praktischer Leitfaden für ausländische Investoren (2026–2027)

Hintergrund: Warum Vietnam sein FDI-Anreizsystem ändert Vietnam hat ausländische Investoren traditionell durch sehr großzügige Steueranreize angezogen.

DM

Duane Morris LLP

Vietnam Tax Update: Capital Transfer Tax For Foreign Corporate Sellers Under New Decree No. 320/2025/Nd-Cp Dated 15 December 2025

On 15 December 2025, Vietnam officially issued Decree No. 320/2025/ND-CP (New Decree) guiding the implementation of Corporate Income Tax...

AM

Alvarez & Marsal

How Vietnam Aligns Its Financial Standards With Global Minimum Tax Rules

GGI Global Alliance

Navigating Vietnam's Tax Compliance Landscape For New Companies

GGI Global Alliance

Vietnam Tax Update: DECREE NO. 236/2025/NĐ-CP GUIDING SOME PROVISIONS OF RESOLUTION NO. 107/2023/QH15 ON PILLAR 2

AM

Alvarez & Marsal

Vietnam Tax Update: Corporate Income Tax Incentives Under The New Corporate Income Tax Law

AM

Alvarez & Marsal

The Amended Law On Corporate Income Tax

FC

Frasers Law Company

Chambers Aviation Finance & Leasing 2025 – Vietnam

Vietnam Transport

TG

Tilleke & Gibbins

Vietnam Passes New Corporate Income Tax Law

AM

Alvarez & Marsal

Tác Động Của "FATCA", Một Đạo Luật Của Hoa Kỳ, Đến Các Nhà Quản Lý Quỹ Việt Nam

RV

Russin & Vecchi

Chính Sách Thuế Của Việt Nam Đối Với Thương Mại Điện Tử Và Nền Tảng Kỹ Thuật Số

RV

Russin & Vecchi

How Vietnam Taxes E-Commerce And Digital Platforms

RV

Russin & Vecchi

Anwalt in Vietnam Dr. Oliver Massmann – Risiken für ausländische Betreiber von Rechenzentren in Vietnam – was Sie wissen müssen:

Vietnam Technology

DM

Duane Morris LLP

Lawyer In Vietnam Dr. Oliver Massmann Interview With Tech Policy Press On Responsibilities Of Platforms For Online Content Under The New Cybersecurity Law 2026 – What You Must Know:

Vietnam Technology

DM

Duane Morris LLP

Vietnam’s Ninh Thuận 2 Nuclear Power Project – Introduction: A Historic Second Chance

DM

Duane Morris LLP

Anwalt In Vietnam Dr. Oliver Massmann – Interview Mit Tech Policy Press Über Die Verantwortung Von Plattformen Für Online-inhalte Unter Dem Neuen Cybersicherheitsgesetz 2026 – Was Sie Wissen Müssen:

Vietnam Technology

DM

Duane Morris LLP

Anwalt In Vietnam Dr. Oliver Massmann Foreign Contractor Tax & Licensing In Vietnam: Neuer Rechtsrahmen 2025–2026

DM

Duane Morris LLP

Những Diểm Dáng Chú Ý Trong Luật Thuế Tiêu Thụ Dặc Biệt Sắp Dược Ban Hành

Luật Thuế Tiêu thụ Đặc biệt ("TTĐB") của Việt Nam đã trải qua nhiều lần sửa đổi kể từ khi được ban hành vào năm 1998. Luật này đóng vai trò quan

RV

Russin & Vecchi

Changing Interpretations Of Value Added Tax Treatments On Interest Income

Companies with excess cash often engage in various lending and funding activities to enhance their returns. In Vietnam, while such financial activities are widespread...

AM

Alvarez & Marsal

Liberalization Of Vietnam's Employee Stock Ownership Plan [ESOP] Regulations

On June 28, 2024, the State Bank of Vietnam ("SBVN") issued Circular 23/2024/TT-NHNN, with new rules governing employee stock ownership plans ("ESOPs").

Vietnam Finance

RV

Russin & Vecchi

Global Minimum Tax And The Attraction Of Foreign Investment In Vietnam

With the ratification of Resolution no. 107/2023/QH15 ("Resolution 107") in 2023 and its having come into effect on 1 January 2024...

RV

Russin & Vecchi

Latest Guide To Contract Manufacturing And Tolling Agreements

DM

Duane Morris LLP

Q&A On Issues Concerning Tax And Accounting For Foreign Enterprises

CDLAF Law Firm

Rules On Related Party Transactions Of The Company – It Is Time To Amend And Supplement

HM&P Law Firm

Are Processes And Regulations Really Necessary For Enterprises?

Vietnam Commercial

CDLAF Law Firm

Recommendations For Precise Determination Of The Market Value Of Land

Vietnam Real Estate

LV

Lexcomm Vietnam LLC

Tax News Flash - Resolution On Global Minimum Tax

KPMG

Vietnam Pricing Mechanism For New Solar And Wind Power Projects – Increase Of EVN's Retail Price To End-Users

RV

Russin & Vecchi

Vietnam Considers Continuing VAT Reduction In 2024

A

ASL Law

Chambers Aviation Finance & Leasing 2023 – Vietnam

Vietnam Finance

TG

Tilleke & Gibbins

Doing Business In Vietnam

Vietnam Commercial

AL

ACSV Legal

Vietnam Pricing Mechanism For New Solar And Wind Power Projects – Increase Of EVN's Retail Price To End-Users

Under the previous mechanism, solar and wind power plants were entitled to a favorable feed-in-tariff ("FiT").

RV

Russin & Vecchi

Vietnam Considers Continuing VAT Reduction In 2024

Recently, during a meeting between the Government's Standing Committee and representatives of Vietnamese entrepreneurs, the Deputy Minister of Finance announced that the Ministry of Finance is currently reviewing...

A

ASL Law

Chambers Aviation Finance & Leasing 2023 – Vietnam

Under Vietnamese law, the execution of an aircraft or engine sale agreement is not subject to any specific tax or stamp duty.

Vietnam Finance

TG

Tilleke & Gibbins

Doing Business In Vietnam

The legal system in Vietnam follows the civil law tradition and is noticeably influenced by continental European codifications of civil law (particularly the French Civil Code).

Vietnam Commercial

AL

ACSV Legal

Proposal To Pilot Support For FDI Enterprises Affected By Global Minimum Tax In Vietnam With Money

Vietnam Government

A

ASL Law

Extension Tax And Land Rent Payments In 2023

Enterprises, organizations, households, business households, and individuals engaged in production activities in the following economic sectors...

A

ASL Law

How Digital Commerce Is Taxed In Vietnam

E-commerce has bloomed in Vietnam. Covid, the internet, and the smartphone have all been accelerators.

RV

Russin & Vecchi

Regulations On Special Investment Incentives In Vietnam

The Government has made a decision to implement special investment incentives and support policies in order to encourage the growth of a number of projects with substantial economic effect.

A

ASL Law

Tax Obligations Of Sellers On Vietnamese E-commerce Platforms

E-commerce platforms such as Shopee, Lazada, Sendo, Tiki, etc. have long been popular in Vietnam, becoming an e-commerce platform connecting sellers and buyers.

A

ASL Law

Key Points Of The Amended Petroleum Law

A

ASL Law

Legal Problems When Opening A Representative Office In Vietnam

Vietnam Commercial

A

ASL Law

Taxable Income Evaluation In Vietnam

A

ASL Law

Vietnam's Updated Tier-System For High-Tech Enterprises

Vietnam Technology

RV

Russin & Vecchi

Hiring A Vietnamese In Vietnam To Work Abroad: What You Need To Know?

Vietnam Employment

RV

Russin & Vecchi

Nationales Und Internationales Wirtschafts- Und Steuerrecht

Vietnam Commercial

DM

Duane Morris LLP

Vietnam's Policy On Offshore Wind Projects

RV

Russin & Vecchi

Doing Business In Vietnam

Vietnam Commercial

RV

Russin & Vecchi

Foreign Contractor Tax In Vietnam

RV

Russin & Vecchi

CIT And PIT Administration And VAT Reduction

AL

ACSV Legal

Changes In Payment, Declaration And Filing Requirements For CIT And PIT

AL

ACSV Legal

Details Of Regulations On Personal Income Tax Refund In Vietnam

A

ASL Law

Notes On Personal Income Tax In Vietnam

A

ASL Law

Do Branches Of Foreign Companies Have To Pay CIT In Vietnam?

A

ASL Law

How Will The E-commerce Platform Provide Information To The Tax Authority In Vietnam?

A

ASL Law

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