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.

How Vietnam Aligns Its Financial Standards With Global Minimum Tax Rules

In August 2025, Vietnam issued Decree No. 236/2025/ND-CP, its first on implementing the global minimum tax (GMT). This milestone reflects Vietnam's efforts to prevent base erosion and profit shifting...

GGI Global Alliance

Navigating Vietnam's Tax Compliance Landscape For New Companies

Starting a business in Vietnam grants access to Asia's rapidly growing market but requires navigating an evolving, structured tax system.

GGI Global Alliance

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

Vietnam has recently issued Decree No. 236/2025/NĐ-CP ("Decree 236") guiding some provisions of Resolution No. 107/2023/QH15 ("Resolution 107")...

AM

Alvarez & Marsal

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

The National Assembly of Vietnam officially passed the new corporate income tax (CIT) law on 14 June 2025. This new CIT law is set to take effect from 1 October 2025...

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

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

RV

Russin & Vecchi

Changing Interpretations Of Value Added Tax Treatments On Interest Income

AM

Alvarez & Marsal

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

Vietnam Finance

RV

Russin & Vecchi

Global Minimum Tax And The Attraction Of Foreign Investment In Vietnam

RV

Russin & Vecchi

Business Cooperation Contracts In Vietnam's Education Sector: Key Considerations For Developers And Operators

Vietnam Commercial

AO

A&O Shearman

Vietnam's New Foreign Indirect Investment Regulations Explained

Vietnam Commercial

TG

Tilleke & Gibbins

New Business Accounting Regime – What You Must Know:

Vietnam Law Practice

DM

Duane Morris LLP

Vietnam – Decree 210 On Investments By Startup Funds In Innovative Startups And Venture Capital Funds

Vietnam Commercial

DM

Duane Morris LLP

Multilaw Global FinTech Guide 2025 – Vietnam

Vietnam Technology

TG

Tilleke & Gibbins

Latest Guide To Contract Manufacturing And Tolling Agreements

In many cases, the principal in the contract manufacturing relationship owns some or all of the raw materials, work-in-process and finished goods throughout the manufacturing process.

DM

Duane Morris LLP

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

Foreign investors, after completing the process of establishing an enterprise and receiving certificates (IRC and ERC), will then commence operation and business practices.

CDLAF Law Firm

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

Decree 132/2020/ND-CP ("Decree 132") was issued on November 5, 2020 and took effect on December 20, 2020 and was originally intended to prevent transfer pricing for foreign invested enterprises

HM&P Law Firm

Are Processes And Regulations Really Necessary For Enterprises?

In the constant race to maintain efficiency and transparency in business operations, enterprises must make tough decisions when applying processes and regulations.

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

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

Vietnam Government

A

ASL Law

Ho Chi Minh City Has Now Special Rights For Its Development In Many Sectors - Make Use Of These Rights!

Vietnam Commercial

DM

Duane Morris LLP

Vietnamese Regulations On Foreign Contractor Tax

A

ASL Law

The Need To Register An Employee Stock Ownership Plan In Vietnam

Vietnam Employment

RV

Russin & Vecchi

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

One of the proposed solutions by the Ministry of Planning & Investment of Vietnam to cope with the changes in global minimum tax starting from 2024...

Vietnam Government

A

ASL Law

Ho Chi Minh City Has Now Special Rights For Its Development In Many Sectors - Make Use Of These Rights!

To replace Resolution No. 54/2017/QH14 of the National Assembly dated 24 November 2017 ("Resolution 54"), Resolution No. 98/2023/QH15 was recently passed by the National Assembly...

Vietnam Commercial

DM

Duane Morris LLP

Vietnamese Regulations On Foreign Contractor Tax

Vietnamese regulations on foreign contractor tax are primarily governed by the Tax Law and related implementing guidelines.

A

ASL Law

The Need To Register An Employee Stock Ownership Plan In Vietnam

Vietnamese employees of Vietnamese subsidiaries may hold shares of the foreign parent ("Parent") under a share incentive plan.

Vietnam Employment

RV

Russin & Vecchi

Hanoi Times Interviewing Dr. Oliver Massmann On Adoption Of Global Minimum Taxation Rate

Vietnam Government

DM

Duane Morris LLP

Key Points Of The Amended Petroleum Law

The Petroleum Law (amended) was ratified by the National Assembly of Vietnam on November 14 by 472/475 votes in favor, with a number of new policies being considered with groundbreaking significance.

A

ASL Law

Legal Problems When Opening A Representative Office In Vietnam

Vietnam is gradually becoming a destination to attract strong investment capital from foreign enterprises.

Vietnam Commercial

A

ASL Law

Taxable Income Evaluation In Vietnam

The accountant must determine the taxable income before they may evaluate the payable enterprise income tax.

A

ASL Law

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

Vietnam has taken a new course designed to add value to its high-tech sector. It is moving toward a deeply rooted, vertically integrated industry which puts a higher premium on research and development ("R&D").

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

Vietnam Offers Tax Relief For 2022 In New Decree

TG

Tilleke & Gibbins

Latest Guide To Contract Manufacturing And Tolling Agreements

DM

Duane Morris LLP

China Plus One: Understanding Vietnam's Appeal To Investors In Asia

Worldwide Government

DS

Dezan Shira & Associates

MPI Proposes Measures To Support Businesses – Promote Disbursement Of Public Investment Capital Amid COVID-19

DM

Duane Morris LLP

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