Law on Personal Income Tax 2025, No. 109/2025/QH15

LAW

On Personal Income Tax¹

Pursuant to the Constitution of the Socialist Republic of Vietnam, which has a number of articles amended and supplemented under Resolution No. 203/2025/QH15;

The National Assembly promulgates the Law on Personal Income Tax.

Chapter I

GENERAL PROVISIONS

Article 1. Scope of regulation

This Law provides taxpayers, taxable incomes, incomes eligible for exemption or reduction, and tax bases, with respect to personal income tax.

Article 2. Taxpayers

1. Personal income tax payers are residents who earn taxable incomes specified in Article 3 of this Law inside and outside the territory of Vietnam and non-residents who earn taxable incomes specified in Article 3 of this Law inside the territory of Vietnam.

2. Resident is a person who satisfies one of the following conditions:

a/ Being present in Vietnam for 183 days or more in a calendar year or 12 consecutive months counting from the first date of his/her presence in Vietnam;

b/ Having a place of habitual residence in Vietnam, which is a registered place of permanent residence or a rented house for dwelling in Vietnam under a fixed-term rent contract.

3. Non-resident is a person who does not satisfy any of the conditions specified in Clause 2 of this Article.

4. The Government shall detail this Article.

Article 3. Taxable incomes

Incomes liable to personal income tax include the following kinds of income, except incomes eligible for tax exemption specified in Article 4 of this Law:

1. Incomes from business activities, including:

a/ Incomes from goods production and trading or service provision;

b/ Incomes from independent practice activities of individuals possessing practice licenses or certificates in accordance with law.

c/ Income from agency and brokerage activities, or business cooperation with organisations;

d/ Income from e-commerce business activities or digital platform-based business activities.

2. Incomes from salaries and wages, including:

a/ Salaries, wages and amounts of salary or wage nature;

b/ Remuneration and other benefits, whether in cash or not, in any form;

c/ Allowances, subsidies and other incomes except allowances and subsidies paid in accordance with the law on preferential treatment for persons with meritorious services; defence or security-related allowances; hazard or danger level-based allowances for persons working in sectors, occupations or jobs at places where exist hazardous or dangerous elements; allowances for attraction of workers for areas with extremely difficult socio-economic conditions and region-based allowances in accordance with law; allowances, subsidies and cost-of-living expenses paid by overseas Vietnamese missions; allowances for sudden difficulties, allowances for those suffering occupational accidents or diseases, lump-sum maternity or child adoption allowances; allowance for working capacity decrease, lump-sum retirement allowances, monthly survivorship allowances and other allowances in accordance with the law on social insurance; severance and job loss allowances; social relief allowances, and other allowances, subsidies and incomes not of salary or wage nature as specified by the Government.

3. Incomes from capital investment, including:

a/ Loan interests;

b/ Dividends;

c/ Incomes from capital investment in other forms.

4. Incomes from capital transfer, including:

a/ Incomes from the transfer of capital contributions in economic organisations;

b/ Incomes from the transfer of securities;

c/ Incomes from the transfer of capital in other forms.

5. Incomes from the transfer of real estate, including:

a/ Incomes from the transfer of the rights to use land and land-attached assets;

b/ Incomes from the transfer of the right to own or use houses;

c/ Incomes from the transfer of the right to rent land or the right to rent water surface;

d/ Other incomes from the transfer of real estate in any form.

6. Incomes from prize winnings, including:

a/ Lottery winnings;

b/ Sales promotion winnings;

c/ Betting winnings;

d/ Winnings in games and contests with offered prizes and other forms of winnings, except casino winnings.

7. Incomes from copyright, including:

a/ Incomes from the assignment or licensing of the right to use subject matters of intellectual property rights;

b/ Incomes from technology transfer.

8. Incomes from commercial franchising.

9. Incomes from inheritances or gifts that are securities, or capital contributions in economic organisations or business establishments, real estate and assets subject to ownership registration or use registration.

10. Other incomes, including:

a/ Incomes from the transfer of Vietnam national domain names “.vn”;

b/ Incomes from the transfer of greenhouse gas emission reductions and carbon credits;

c/ Incomes from the transfer of vehicle registration plates obtained through auction in accordance with law;

d/ Incomes from the transfer of digital assets;

dd/ Incomes from the transfer of gold bullion.

The Government shall provide the value threshold of gold bullion liable to tax, the timing of tax imposition, and the adjustment of personal income tax rates applicable to the transfer of gold bullion in line with the roadmap for the management of the gold market.

11. The Government shall detail this Article and provide the conversion of taxable incomes received neither in cash nor in Vietnam dong.

Article 4. Tax-exempt incomes

1. Incomes from the transfer or receipt of inheritances or gifts that are real estate between spouses; between parents and their offspring children; between adoptive parents and their adopted children; between parents-in-law and daughters-in-law or sons-in-law; between paternal grandparents and their paternal grandchildren; between maternal grandparents and their maternal grandchildren; and among siblings.

2. Incomes from the transfer of houses, the rights to use residential land and residential land-attached assets of individuals, for an individual having only one house or residential land plot in Vietnam.

3. Incomes from the value of land use rights of individuals with land allocated by the State.

4. Incomes of households and individuals directly engaged in the production of crops, planted forests, livestock production, cultured or fished aquatic resources that have not yet been processed into other products or have just been preliminarily processed; and salt production; incomes from dividends of members of agricultural cooperatives and unions of agricultural cooperatives, and individuals who are farmers entering into contracts with enterprises to participate in “Large Field Model” schemes, planting of production forests, and aquaculture.

5. Incomes from conversion of agricultural land allocated by the State to households and individuals for production.

6. Incomes from government bond interests, municipal bond interests, interests on deposits at credit institutions, and interests from life insurance contracts.

7. Incomes from foreign exchange remittances.

8. Wages for night work, overtime pay, and wages or remuneration paid for untaken annual leave days in accordance with law.

9. Pensions paid by the Social Insurance Fund; incomes paid by supplementary pension funds and voluntary pension funds.

10. Incomes from scholarships, including:

a/ Scholarships granted from the state budget;

b/ Scholarships granted by domestic and foreign organisations under their study promotion programs.

11. Incomes from indemnities paid under life insurance contracts or non-life insurance contracts, compensations for occupational accidents, state liability amounts and other compensation amounts as provided by law.

12. Incomes received from charity organisations and funds licensed or recognised by competent state agencies and operating for charity, humanitarian or non-profit purposes.

13. Incomes received from governmental or non-governmental foreign aid for charity or humanitarian purposes as approved by competent state agencies.

14. Incomes from salaries and wages of Vietnamese seafarers working for foreign shipping companies or for Vietnamese shipping companies engaged in international shipping.

15. Incomes from the provision of goods and services directly serving offshore fishing activities, of individuals being vessel owners, individuals holding the right to use fishing vessels, and individuals working on board vessels.

16. Incomes from the initial transfer of individuals’ recognised greenhouse gas emission reductions or carbon credits granted to individuals; incomes from interest on green bonds; and incomes from the initial transfer of green bonds following their issuance.

17. Incomes from salaries and wages earned from the performance of science, technology and innovation tasks.

18. Incomes from copyright of science, technology and innovation tasks when the outcomes of such tasks are commercialised in accordance with the law on science, technology and innovation and the law on intellectual property.

19. Incomes of individual investors and experts from innovative startup projects; founders of innovative start-up enterprises, and individual investors contributing capital to venture funds.

20. Incomes from salaries and wages of foreign experts working for programmes and projects funded by non-refundable official development assistance and programmes and projects of foreign non-governmental organisations in Vietnam; Vietnamese individuals working for representative offices of international organisations within the United Nations system in Vietnam; and individuals participating in United Nations peacekeeping forces.

21. Incomes, after corporate income tax has been paid, of individuals being owners of sole proprietorships or individuals being owners of single-member limited liability companies.

22. The Government shall detail this Article.

Article 5. Other cases eligible for tax exemption or tax reduction

1. Taxpayers who suffer damage caused by disasters, epidemics, fires, accidents or severe diseases, affecting their tax payment ability, are entitled to tax reduction corresponding to the extent of damage but not exceeding payable tax amounts.

2. Personal income tax exemption for 5 years will be granted for incomes from salaries and wages of individuals who are high-quality human resources in the digital technology industry; these include incomes from:

a/ Projects on digital technology industry activities in digital technology parks;

b/ Projects on research and development, and manufacture of key digital technology products, semiconductor chips and artificial intelligence systems;

c/ Activities involving the training of human resources for the digital technology industry.

3. Personal income tax exemption for 5 years may be granted for incomes from salaries and wages of individuals who are hi-tech personnel engaged in research and development of high technologies or strategic technologies on the List of high technologies prioritised for development investment, or the List of strategic technologies or the List of strategic technology products in accordance with the law on high technologies.

4. Personal income tax exemption may be granted for the transfer of certificates of open-ended funds established in accordance with the law on securities, that have been held for 2 years or more from the date of purchase.

5. A 50%-reduction of personal income tax may be granted for dividends received by individual investors from securities investment funds and real estate investment funds established in accordance with the Law on Securities for a period provided by the Government.

6. The Government shall detail this Article.

Article 6. Tax administration for personal income tax

Pursuant to this Law, the Government shall provide annual tax periods for incomes from business activities, salaries and wages of residents; tax periods upon each time of income generation for other incomes of residents and non-residents; time of determination of assessable incomes; tax account-finalisation; tax refund in case individuals’ paid tax amounts are larger than payable tax amounts or individuals’ incomes are not liable to tax; responsibility to withhold, declare and pay tax on behalf of taxpayers in accordance with the Law on Tax Administration.

Chapter II

TAX BASES FOR RESIDENTS

Article 7. Personal income tax for incomes from business activities

1. Residents engaged in production or business activities who earn an annual turnover of up to VND 500 million are not liable to personal income tax. The Government shall propose the National Assembly Standing Committee to adjust the turnover threshold exempt from personal income tax as suitable to socio-economic conditions in each period.

2. Personal income tax on incomes from business activities of a resident who earns an annual turnover exceeding the threshold specified in Clause 1 of this Article shall be determined as assessable income multiplied by (x) tax rate, in which:

a/ Assessable income is the turnover from sold goods and services minus (-) expenses related to production and business activities during the tax period;

b/ For business individuals who earn an annual turnover exceeding the threshold specified in Clause 1 of this Article but not exceeding VND 3 billion, the tax rate is 15%;

c/ For business individuals who earn an annual turnover exceeding VND 3 billion but not exceeding VND 50 billion, the tax rate is 17%;

d/ For business individuals who earn an annual turnover exceeding VND 50 billion, the tax rate is 20%;

The tax calculation method specified in this Clause is not applied to the incomes from real estate lease specified in Clause 4 of this Article.

3. Business individuals who earn an annual turnover exceeding the threshold specified in Clause 1 of this Article but not exceeding VND 3 billion may opt to pay tax under Points a and b, Clause 2 of this Article, or to pay tax by multiplying (x) the tax rate by taxable turnover. Taxable turnover and tax rate shall be determined as follows:

a/ Taxable turnover is the turnover amount exceeding the threshold specified in Clause 1 of this Article;

b/ For goods distribution and provision, the tax rate is 0.5%;

c/ For services and construction not inclusive of materials, the tax rate is 2%. Particularly for asset lease, insurance agency, lottery agency and multi-level marketing agency activities, the tax rate is 5%;

d/ For manufacture, transportation and services associated with goods, and construction inclusive of materials, the tax rate is 1.5%;

dd/ For provision of digital information content products and services for entertainment, online games, digital films, digital images, digital music and digital advertising, the tax rate is 5%;

e/ For other business activities, the tax rate is 1%.

4. Individuals leasing real estate, excluding accommodation business activities, shall pay personal income tax, which is the turnover amount exceeding the threshold specified in Clause 1 of this Article multiplied (x) by the tax rate of 5%.

5. The Government shall detail this Article.

Article 8. Personal income tax on incomes from salaries or wages

1. Personal income tax on incomes from salaries or wages of residents shall be determined as the assessable income specified in Clause 2 of this Article, regardless of income payers, multiplied (x) by the tax rate stated in the Progressive Tariff Schedule specified in Article 9 of this Law.

2. Assessable income for incomes from salaries or wages is the total taxable income specified in Clause 2, Article 3 of this Law received by a taxpayer during a tax period, minus (-)social insurance, health insurance, unemployment insurance and professional liability insurance premiums applicable to certain sectors and occupations requiring employees’ participation in compulsory insurance; supplementary pension insurance premiums in accordance with the Law on Social Insurance; voluntary pension insurance premiums and life insurance premiums not exceeding the threshold specified by the Government; and deductions specified in Articles 10 and 11 of this Law.

3. The time of determination of assessable incomes from salaries or wages is the time an organisation or individual pays income to a taxpayer or the time a taxpayer receives income.

Article 9. Partially Progressive Tariff

1. The Partially Progressive Tariff applies to assessable incomes specified in Clause 2, Article 8 of this Law.

2. The Partially Progressive Tariff is specified below:

Article 10. Family circumstance-based reductions

1. Family circumstance-based reduction is a money amount deductible from pre-tax taxable income from salary or wage of a resident taxpayer. Family circumstance-based reductions include:

a/ Reduction for the taxpayer: VND 15.5 million per month (VND 186 million per year);

b/ Reduction for each dependant of the taxpayer: VND 6.2 million per month.

2. Based on fluctuations in prices and income, the Government shall propose the National Assembly Standing Committee to specify the levels of family circumstance-based reductions specified in Clause 1 of this Article as suitable to socio-economic conditions in each period.

3. The level of family circumstance-based reductions applicable to dependants shall be determined in adherence to the principle that a taxpayer is entitled to the reduction only once for each dependant.

4. Dependants of a taxpayer are persons a taxpayer is responsible for nurturing, including:

a/ Minor children; children who have lost civil act capacity or who are people with disabilities or who are incapable of working;

b/ Individuals who have no income or have incomes not exceeding the levels specified by the Minister of Finance, including adult children who are studying at universities, colleges, professional secondary schools or job training institutions; spouses who are incapable of working; parents who are beyond the working age or incapable of working; and other supportless persons whom the taxpayer has to directly nurture.

Article 11. Reduction for charity or humanitarian donations and other reductions

Residents are entitled to reduction from taxable income, prior to the calculation of tax on income from salaries and wages, with respect to the following amounts:

1. Charity or humanitarian donations, including:

a/ Donations to organisations or establishments that care for or nurture children in special plights, people with disabilities and supportless elderly people;

b/ Donations to charity funds, humanitarian funds or study promotion funds;

c/ Donations to organisations with the function of donation mobilisation that are established and operate in accordance with law.

Organisations, establishments and funds specified in this Clause must be those licensed or recognised by competent state agencies and operating for charity, humanitarian, study promotion or not-for-profit purposes.

2. Expenses for healthcare and education-training incurred by a taxpayer and his/her dependants shall be deducted from income before tax calculation at the levels specified by the Government.

3. The expenses specified in this Article must meet conditions on invoices and documents in accordance with law, may not be covered by other sources.

4. The Government shall detail this Article.

Article 12. Personal income tax on incomes from capital investment

1. Tax on income from capital investment of a resident shall be determined as assessable income multiplied (x) by the tax rate of 5%.

2. Assessable income from capital investment is the total of taxable incomes from capital investment specified in Clause 3, Article 3 of this Law that are received by a taxpayer upon each time of income generation.

3. The time of determination of assessable income from capital investment is the time an organisation or individual pays income to a taxpayer or the time a taxpayer receives income.

4. The Government shall detail this Article.

Article 13. Personal income tax on incomes from capital transfer

1. Personal income tax on income from capital transfer of a resident shall be determined as income for tax calculation multiplied (x) by the tax rate of 20% for each transfer. In which, assessable income from capital transfer is the transfer price minus (-) the buying price and reasonable expenses related to the generation of income from capital transfer.

If the buying price and expenses related to capital transfer cannot be determined, personal tax income shall be determined as the transfer price multiplied (x) by the tax rate of 2%.

2. Personal income tax on income from securities transfer shall be determined as the transfer price multiplied (x) by the tax rate of 0.1% for each transfer.

3. The time of determination of assessable income from capital transfer is the time the capital transfer transaction is completed in accordance with law.

4. The Government shall detail this Article.

Article 14. Personal income tax on incomes from real estate transfer

1. Personal income tax on income from real estate transfer of a resident shall be determined as the transfer price multiplied (x) by the tax rate of 2%.

2. The time of determination of assessable income from real estate transfer is the time the transfer contract becomes effective in accordance with law or the time the real estate use rights or ownership rights are registered.

3. The Government shall detail this Article.

Article 15. Personal income tax on incomes from prize winnings

1. Personal income tax on income from prize winnings of a resident shall be determined as assessable income multiplied (x) by the tax rate of 10%.

2. Assessable income from prize winnings is the prize value exceeding VND 20 million received by a taxpayer upon each time of winning.

3. The time of determination of assessable income from prize winnings is the time an organisation or individual pays income to a taxpayer.

Article 16. Personal income tax on incomes from copyright royalty

1. Personal income tax on income from copyright royalty of a resident shall be determined as assessable income multiplied (x) by the tax rate of 5%.

2. Assessable income from copyright royalty is an income amount exceeding VND 20 million received by a taxpayer when assigning or licensing the subject matters of intellectual property rights or transferring technologies under each contract.

3. The time of determination of assessable income from copyright royalty is the time an organisation or individual pays income to a taxpayer.

Article 17. Personal income tax on incomes from commercial franchising

1. Personal income tax on income from commercial franchising of a resident shall be determined as assessable income multiplied (x) by the tax rate of 5%.

2. Assessable income from commercial franchising is an income amount exceeding VND 20 million received by a taxpayer under each commercial franchising contract.

3. The time of determination of assessable income from commercial franchising is the time an organisation or individual pays income to a taxpayer.

Article 18. Personal income tax on incomes from inheritances or gifts

1. Personal income tax on incomes from inheritances or gifts of a resident shall be determined as assessable income multiplied (x) by the tax rate of 10%.

2. Assessable income from inheritances or gifts is the value of assets as inheritances or gifts exceeding VND 20 million received by a taxpayer upon each time of inheritance or gift receipt.

3. The time of determination of assessable income is:

a/ The time a taxpayer receives the inheritances, for income from inheritances.

b/ The time an organisation or individual presents gifts to a taxpayer or the time a taxpayer receives income, for incomes from gifts.

4. The Government shall detail this Article.

Article 19. Personal income tax on other incomes

1. Personal income tax on other incomes of a resident specified in Points a, b and c, Clause 10, Article 3 of this Law shall be determined as assessable income multiplied (x) by the tax rate of 5%. In which, assessable income is the income amount exceeding VND 20 million received by the taxpayer upon each time of income generation.

2. Personal income tax on other incomes of a resident specified in Points d and dd, Clause 10, Article 3 of this Law shall be determined as the transfer price multiplied (x) by the tax rate of 0.1%.

3. The time of determination of assessable income is the time an organisation or individual pays income to a taxpayer or the time a taxpayer receives income.

4. The Government shall detail this Article.

Chapter III

TAX BASES FOR NON-RESIDENTS

Article 20. Personal income tax on incomes from business activities

1. Personal income tax on incomes from business activities of a non-resident shall be determined as turnover from business activities specified in Clause 2 of this Article multiplied by the tax rate specified in Clause 3 of this Article.

2. Turnover is the total money amount from the sale of goods, the processing of goods and the provision of services, including also subsidies, surcharges and additional charges to which the individual is entitled, regardless of whether such amounts have been received or not, and including also expenses paid by the purchaser of goods or services on behalf of the non-resident that are not reimbursed.

If agreements in a contract are not inclusive of personal income tax, the to-be-converted taxable turnover is the total money amount in any form received by the non-resident from the provision of goods or services in Vietnam, regardless of places where business activities are carried out.

3. Tax rates:

a/ 1%, for goods distribution or provision;

b/ 5%, for service provision, and construction exclusive of materials;

c/ 2%, for production, transportation and services associated with goods, and construction inclusive of materials;

dd/ 5%, for provision of digital information content products and services for entertainment, video games, digital films, digital images, digital music and advertising;

dd/ 2%, for other business activities.

Article 21. Personal income tax on incomes from salaries and wages

Personal income tax on income from salaries and wages of a non-resident shall be determined as the total salaries and wages received by the non-resident for job performance in Vietnam multiplied (x) by the tax rate of 20%, regardless of income payers.

Article 22. Personal income tax on incomes from capital investment

Personal income tax on income from capital investment of a non-resident shall be determined as the total income amount received by the non-resident from capital investment in organisations or individuals in Vietnam multiplied (x) by the tax rate of 5%.

Article 23. Personal income tax on incomes from capital transfer

1. Personal income tax on incomes from capital transfer of a non-resident shall be determined as assessable income multiplied (x) by the tax rate of 20% for each transfer, regardless of whether the transfer is made in Vietnam or abroad. In which, assessable income from capital transfer is the transfer price minus (-) the buying price and reasonable expenses related to the generation of income from capital transfer in Vietnamese organisations and individuals.

If the buying price and expenses related to capital transfer cannot be determined, personal income tax shall be determined as the transfer price for capital contributions in Vietnamese organisations and individuals multiplied (x) by the tax rate of 2%.

2. Personal income tax on incomes from securities transfer of a non-resident shall be determined as the transfer price multiplied (x) by the tax rate of 0.1%.

3. The Government shall detail this Article.

Article 24. Personal income tax on incomes from real estate transfer

1. Personal income tax on incomes from real estate transfer of a non-resident shall be determined as the transfer price multiplied (x) by the tax rate of 2%.

2. The Government shall detail this Article.

Article 25. Personal income tax on incomes from copyright or commercial franchising

1. Personal income tax on incomes from copyright of a non-resident shall be determined as the income amount exceeding VND 20 million under each contract on assignment or licensing of subject matters of intellectual property rights or technology transfer in Vietnam multiplied (x) by the tax rate of 5%.

2. Personal income tax on incomes from commercial franchising of a non-resident shall be determined as the income amount exceeding VND 20 million under each contract on commercial franchising in Vietnam multiplied (x) by the tax rate of 5%.

Article 26. Personal income tax on incomes from prize winnings, inheritances or gifts

Personal income tax on incomes from prize winnings, inheritances or gifts of a non-resident shall be determined as the value exceeding VND 20 million upon each time of receiving winnings, inheritances or gifts in Vietnam multiplied (x) by the tax rate of 10%.

Article 27. Personal income tax on other incomes

1. Personal income tax on other incomes of a non-resident specified in Points a, b and c, Clause 10, Article 3 of this Law shall be determined as assessable income multiplied (x) by the tax rate of 5%. Assessable income is the income amount exceeding VND 20 million received by the taxpayer upon each time of earning incomes.

2. Personal income tax on other incomes of a non-resident specified in Point d and dd, Clause 10, Article 3 of this Law shall be determined as the transfer price multiplied (x) by the tax rate of 0.1%.

3. The Government shall detail this Article.

Article 28. Time of determination of assessable incomes

1. The time of determination of assessable incomes with respect to the incomes specified in Article 20 of this Law is the time a non-resident receives income or the time of issuing an invoice for goods sale or service provision.

2. The time of determination of assessable incomes with respect to the incomes specified in Articles 21, 22, 25, 26 and 27 of this Law is the time an organisation or individual in Vietnam pays income to a non-resident or the time a non-resident receives income.

3. The time of determination of assessable incomes with respect to the incomes specified in Article 23 of this Law is the time a transaction is completed in accordance with law.

4. The time of determination of assessable income with respect to the incomes specified in Article 24 of this Law is the time a transfer contract becomes effective in accordance with law or the time the real estate use rights or ownership rights are registered.

5. The Government shall detail this Article.

Chapter IV

IMPLEMENTATION PROVISIONS

Article 29. Effect

1. This Law takes effect on July 1, 2026, except the case specified in Clause 2 of this Article.

2. Provisions related to incomes from business activities, salaries and wages of residents shall apply from the 2026 tax period.

3. Law No. 04/2007/QH12 on Personal Income Tax, which has a number of articles amended and supplemented under Law No. 26/2012/QH13, Law No. 71/2014/QH13, Law No. 31/2024/QH15, Law No. 43/2024/QH15, Law No. 48/2024/QH15, Law No. 56/2025/QH15, Law No. 71/2025/QH15 and Law No. 93/2025/QH15, ceases to be effective on the effective date of this Law; particularly, the provisions related to incomes from business activities, salaries and wages of residents cease to be effective from the 2026 tax period.

4. In case there are different provisions on tax incentives between this Law and the Law on the Capital, resolutions of the National Assembly, and the solutions specified in Point h, Clause 8, Article 10 of the Law on Organisation of the Government, the provisions of the Law on the Capital, resolutions of the National Assembly, and the solutions specified in Point h, Clause 8, Article 10 of the Law on Organisation of the Government shall prevail. If this Law provides higher tax incentives, taxpayers may opt to apply the most beneficial incentive levels.-

This Law was passed on December 10, 2025, by the 15 National Assembly of the Socialist Republic of Vietnam at its 10 session.-

Chairman of the National Assembly
TRAN THANH MAN