VietnameseLaw on Investment 2026 (revised), No. 24/2026/QH16
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ATTRIBUTE Law on Investment 2026 (revised)
| Issuing body: | National Assembly of the Socialist Republic of Vietnam | Effective date: | Known Please log in to a subscriber account to use this function. Don’t have an account? Register here |
| Official number: | 24/2026/QH16 | Signer: | Tran Thanh Man |
| Type: | Law | Expiry date: | Updating |
| Issuing date: | 24/08/2026 | Effect status: | Known Please log in to a subscriber account to use this function. Don’t have an account? Register here |
| Fields: | Investment |
The Effect status of this document is known.This feature is available to Advanced account holders. Please log in to a subscriber account to view Effect status. Don’t have an account? Register here
THE NATIONAL ASSEMBLY | THE SOCIALIST REPUBLIC OF VIETNAM |
LAW
AMENDING AND SUPPLEMENTING A NUMBER OF ARTICLES OF THE LAW ON INVESTMENT
Pursuant to the Constitution of the Socialist Republic of Vietnam, which had a number of articles amended and supplemented under Resolution No. 203/2025/QH15;
The National Assembly hereby promulgates the Law amending and supplementing a number of articles of the Law on Investment No. 143/2025/QH15.
Article 1. To amend and supplement a number of articles of the Law on Investment
1. To supplement a number of points and clauses of Article 6 as follows:
a) To add Point m below Point l Clause 1 as follows:
“m) Trading in N2O gas for use by humans through inhalation, except for purposes of health care, food technology, testing, scientific research and other purposes as prescribed by the Government.”;
b) To add Clause 2a below Clause 2 as follows:
“2a. The Government shall provide detailed regulations on Point m, Clause 1 of this Article.”
2. Replace Appendix IV on the List of sectors and trades subject to conditional business investment with the Appendix to this Law.
Article 2. Implementation provisions
1. This Law shall take effect from March 1, 2027, except for the provision specified in Clause 2 of this Article.
2. Clause 1 of Article 1 and Clause 1 of Article 3 of this Law shall take effect from January 1, 2027.
3. Ministries and ministerial-level agencies shall prescribe management measures and plans for replacement (if necessary) for the sectors and trades subject to conditional business investment specified in Appendix IV to the Law on Investment No. 143/2025/QH15 but abolished under this Law, before March 1, 2027.
4. To amend and supplement Clause 1 and Clause 2 of Article 88 of the Law on Construction No. 135/2025/QH15 as follows:
“1. Holders of titles in construction activities must possess equivalent construction practice certificates in accordance with this Law, including: manager for urban and rural planning; construction survey manager; construction design or design verification manager; construction execution supervisor; Practice certificates shall be classified into Class I, Class II, and Class III.
2. Holders of titles of construction investment project manager, site chief commander must meet professional capacity and experience requirements.”.
5. To annul Clause 6, Article 29 of the Law on Roads No. 35/2024/QH15, which had a number of articles amended and supplemented under Law No. 118/2025/QH15.
Article 3. Transitional provisions
1. Contracts for trading in N2O gas for use by humans through inhalation, except for purposes of health care, food technology, testing, scientific research and other purposes as prescribed by the Government, that have been entered into shall cease to be effective from January 1, 2027.
Within 45 days from January 1, 2027, the parties to the contracts shall carry out the liquidation of the contracts in accordance with the civil law and other relevant laws.
2. The Government shall provide regulations on transitional handling of provision of visa issuance support services by authorized business establishments that have been carried out before March 1, 2027.
3. For the sectors and trades subject to conditional business investment specified in Appendix IV to the Law on Investment No. 143/2025/QH15 abolished under this Law, the following provisions shall apply:
a) Organizations and individuals may conduct investment and business activities in these sectors and trades without having to satisfy the business investment conditions;
b) If necessary, organizations and individuals may continue to use the licenses, certificates, practice certificates, written confirmations or other written approvals for investment and business activities that have been granted by competent state authorities until the expiration of the validity period of such documents, without having to carry out procedures for issuance, adjustment or extension thereof;
c) In case an application for issuance, adjustment or extension of a license, certificate, practice certificate, written confirmation or other written approval for investment and business activities was validly received by a competent state authority before the effective date of this Law but the result has not yet been issued, the competent state authority shall notify the individual or organization that submitted the application of the cessation of processing and return the application dossier to such individual or organization.
_________________________________________________________________________________________________________________
This Law was adopted by the 16th National Assembly of the Socialist Republic of Vietnam at its First Extraordinary Session on August 24, 2026.
| CHAIRMAN OF THE NATIONAL ASSEMBLY
|
Appendix
(Issued together with the Law No. 24/2026/QH16)
“Appendix IV
LIST OF SECTORS AND TRADES SUBJECT TO CONDITIONAL BUSINESS INVESTMENT
(Issued together with the Law on Investment No. 143/2025/QH15, which had a number of articles amended and supplemented under Law No. 24/2026/QH16)
No. | SECTORS AND TRADES |
1 | Making seals |
2 | Trading in supporting tools (including also repair thereof) |
3 | Trading in assorted fireworks, except firecrackers |
4 | Trading in camouflage equipment and software used for sound recording, image recording, positioning, mobile phone jammers |
5 | Trading in military equipment for armed forces, military weapons, equipment and devices, techniques, ammunition and vehicles exclusively used for military and public security forces; components; spare parts, accessories, supplies and special-type equipment, and specialized technologies for manufacture thereof |
6 | Provision of pawn services |
7 | Provision of massage services |
8 | Provision of security services |
9 | Law practice |
10 | Notarial practice |
11 | Judicial assessment practice |
12 | Provision of auditing services |
13 | Commercial operation of bonded warehouses and container freight stations |
14 | Commercial operation of places for goods gathering and customs inspection and supervision |
15 | Securities trading |
16 | Provision of securities registration, depository, clearing and payment services; or support services for transactions on the domestic carbon trading exchange |
17 | Operation of insurance business (excluding insurance ancillary services) |
18 | Provision of price appraisal services |
19 | Lottery business |
20 | Business of prize-winning game business (including prize-winning electronic games for foreigners, casinos and betting) |
21 | Provision of credit rating services |
22 | Provision of supplementary pension insurance funds management services |
23 | Petrol and oil trading |
24 | Trading in industrial explosives (including also destruction thereof) |
25 | Trading in explosive precursors |
26 | Dealing in sectors and trades involving the use of industrial explosives and explosive precursors |
27 | Provision of blasting services |
28 | Trading in chemicals, except those in the List of banned chemicals and minerals prescribed in Appendix II to the Law on Investment No. 143/2025/QH15; chemical storage services; specialized chemical consultancy activities |
29 | Trading in tobacco products, tobacco materials or machinery and equipment of the tobacco industry, excluding electronic cigarettes and heated tobacco products |
30 | Trading in food subject to specialized management by the Ministry of Industry and Trade, the Ministry of Agriculture and Environment, the Ministry of Health |
31 | Operation of goods exchanges |
32 | Electricity generation, transmission, distribution, wholesale and retail activities |
33 | Rice export |
34 | Trading in industrial precursors |
35 | Multi-level marketing |
36 | E-commerce activities: management and operation of intermediary e-commerce platforms, social media platforms engaged in e-commerce, integrated digital platforms; authentication of electronic contracts in commerce |
37 | Vocational education activities |
38 | Provision of occupational skill assessment services |
39 | Provision of occupational safety-related technical inspection services |
40 | Provision of the service of sending guest workers |
41 | Provision of services related to voluntary drug rehabilitation |
42 | Road transport business |
43 | Car manufacture, assembly and import |
44 | Provision of motor vehicle inspection services |
45 | Provision of car driver training services |
46 | Provision of driver testing services |
47 | Provision of traffic safety inspection services |
48 | Provision of inland waterway craft crewmember and operator training services |
49 | Maritime crewmember training, recruitment and supply |
50 | Air transport business |
51 | Provision of services of designing, manufacturing, maintaining and testing aircraft, aircraft engines, aircraft propellers and aircraft equipment in Vietnam |
52 | Trading in, import, temporary import for re-export, temporary export for re-import, testing, repair, and maintenance of unmanned aerial vehicles, other aircraft, aircraft engines, aircraft propellers, and equipment and devices of unmanned aerial vehicles and other aircraft |
53 | Commercial operation of airports |
54 | Provision of aviation services at airports |
55 | Provision of aviation staff training services |
56 | Railway transport business |
57 | Commercial operation of railway infrastructure facilities |
58 | Provision of hazardous cargo transport services |
59 | Real estate business |
60 | Practice of construction investment project management and construction site chief commander |
61 | Practice of construction survey |
62 | Practice of construction designing and construction design verification |
63 | Practice of work construction supervision consultancy |
64 | Provision of specialized construction testing services |
65 | Practice of consultancy for formulation of urban and rural planning |
66 | Provision of postal services |
67 | Provision of telecommunications services |
68 | Trusted service business |
69 | Operation of publishing houses |
70 | Provision of printing services, except printing of packings without commodity labels |
71 | Provision of social networking services |
72 | Gaming services in telecommunications networks and the Internet |
73 | Provision of pay radio and television services |
74 | Provision of website development services |
75 | Provision of processing and repair services for goods falling under the List of used information technology products banned from import, provided to foreign traders for consumption abroad |
76 | Provision of electronic authentication services |
77 | Trade in cyber security products and services (excluding trade in civil cryptography products and services) |
78 | Provision of imported newspaper distribution services |
79 | Trading in or provision of civil cryptography products and services |
80 | Operation of early childhood education, general education, higher education, continuing education |
81 | Operation of foreign educational institutions and branches of foreign educational institutions |
82 | Fishing |
83 | Trading in aquatic products |
84 | Production of aquatic feeds, products for environmental treatment in aquaculture, animal feeds, products for animal waste treatment |
85 | Fishing ship registration and inspection |
86 | Trading in pesticides |
87 | Provision of the service of treatment of objects subject to plant quarantine |
88 | Provision of pesticide testing services |
89 | Trading in veterinary drugs, vaccines, bio-preparations, microorganisms and chemicals for use in animal health |
90 | Provision of animal testing and surgery services |
91 | Provision of vaccination, diagnosis, prescription, cure and heathcare services for animals |
92 | Provision of experiment and testing services for veterinary drugs (including veterinary drugs, veterinary drugs for aquatic animals, vaccines, bio-preparations, microorganisms and chemicals for use in animal health and aquatic animal health) |
93 | Trading in farm-based animal husbandry |
94 | Trading in cattle and poultry slaughtering |
95 | Production of fertilizers |
96 | Provision of fertilizer testing services |
97 | Trading in animal breeds, production of plant varieties |
98 | Production and rearing of aquatic breeds |
99 | Trading in genetically modified products |
100 | Provision of medical examination and treatment services |
101 | Pharmacy business |
102 | Cosmetics production |
103 | Trading in medical equipment |
104 | Provision of the service of performance of radiation jobs |
105 | Provision of atomic energy application support services |
106 | Provision of conformity assessment services |
107 | Provision of technology assessment, price appraisal and assessment services |
108 | Provision of intellectual property rights representation services (including presentation services for copyright and related rights, industrial property representation services and representation services of rights to plant varieties) |
109 | Provision of film dissemination services |
110 | Provision of relic and antique assessment services |
111 | Provision of services of formulation of master plans, projects, design and construction organization and supervision for, projects on preservation, embellishment and restoration of relics |
112 | Provision of karaoke or discotheque services |
113 | Provision of travel services |
114 | Dealing in sports activities of sports enterprises and professional sports clubs |
115 | Provision of accommodation services |
116 | Trading in relics and antiques, excluding trading in export of relics and antiques; provision of services for preservation, restoration, digitization, and database development of relics and antiques |
117 | Import of cultural goods subject to specialized management by the Ministry of Culture, Sports and Tourism |
118 | Provision of survey and mapping services |
119 | Provision of hydrometeorological forecasting and warning services |
120 | Provision of groundwater drilling and exploration services |
121 | Provision of services of exploiting water resources |
122 | Provision of mineral exploration services |
123 | Mineral mining |
124 | Provision of hazardous waste transport and treatment services |
125 | Scrap import |
126 | Provision of environmental monitoring services |
127 | Business operations of commercial banks |
128 | Business operations of non-bank credit institutions |
129 | Business operations of cooperative banks, people’s credit funds and microfinance institutions |
130 | Provision of intermediary payment services and payment services without using customers’ payment accounts; provision of mobile money services |
131 | Provision of credit information services |
132 | Gold trading, excluding gold jewelry and art crafts |
133 | Provision of data intermediary, analysis and aggregation products and services |
134 | Provision of data exchange platform service |
135 | Activities of providing services related to crypto assets |
136 | Personal data processing services |
137 | Provision of visa issuance support services by authorized business establishments |
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