The Ministry of Finance has issued Circular No. 82/2026/TT-BTC prescribing requirements for duty-free business locations and the management of duty-free business activities. The Circular takes effect on July 1, 2026.
A taxpayer without dependents can be eligible for deductions of up to VND 19.4 million (US$ 737) per month, while those with one dependent can deduct up to VND 25.6 million (US$ 974) per month, if certain expenses are incurred.
Under Decree No. 253/2026/ND-CP, the Government has increased the income threshold for applying the 10% personal income tax (PIT) withholding on irregular income from VND 2 million per payment to VND 5 million per payment.
Under Decree 262/2026/ND-CP, which took effect on July 1, all press activities by foreign media agencies, foreign representative offices, and foreign organisations in Vietnam must be approved by the competent authorities and comply with Vietnamese law.
This is provided in Decree No. 253/2026/ND-CP, detailing a number of articles of, and providing measures for the implementation of, the Law on Personal Income Tax, which takes effect on July 1, 2026.
Decree 240/2026/ND-CP elaborates on the enforcement of mechanisms and policies to pool resources for building and running that ecosystem and a sectoral export promotion fund, following National Assembly Resolution 250/2025/QH15, dated December 10, 2025, that targets sharper global economic integration.
LuatVietnam has updated Decree No. 253/2026/ND-CP, detailing a number of articles of and measures for organizing and guiding the implementation of the Law on Personal Income Tax, which was promulgated by the Government on June 30, 2026.
With Vietnam’s e-commerce sustaining annual growth of around 20–25 per cent and emerging as one of Southeast Asia’s most dynamic markets, further improving the legal framework, strengthening consumer trust and fostering a fair competitive environment will help make e-commerce one of the key drivers of Vietnam’s digital economy in the near future.
The carbon exchange creates a mechanism that enables businesses to optimise emission-reduction costs through trading emission quotas and carbon credits, encourages technological innovation, and supports sustainable development while maintaining the principle of not sacrificing the environment for economic growth.
E-commerce Law encourages green e-commerce, more efficient logistics and environmentally friendly packaging, while creating greater opportunities for small and medium-sized enterprises, household businesses and start-ups.
The State Bank of Vietnam is seeking comments on a draft decree that would require foreign organisations acquiring 10 per cent or more of the charter capital of Vietnamese credit institutions to meet clearer credit-rating standards, while cutting the approval time for such transactions from 40 days to 19 working days.
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