Vietnamese
Decree on tax administration of enterprises having related-party transactions issued
The Government has issued Decree No. 255/2026/ND-CP dated June 30, 2026, providing for tax administration of enterprises having related-party transactions.
Medical and education expenses deductible up to VND 47 million per year
Medical and education expenses deductible up to VND 47 million per year
This is one of the notable provisions of 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.
Government specifies new personal income tax deductions
Government specifies new personal income tax deductions
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.
10% PIT withholding threshold for irregular income raised to VND 5 million
10% PIT withholding threshold for irregular income raised to VND 5 million
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.
Vietnam issues new rules governing foreign media activities
Vietnam issues new rules governing foreign media activities
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.
List of business lines subject to PIT rates on turnover from July 1, 2026
List of business lines subject to PIT rates on turnover from July 1, 2026
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.
New decree details support for FTA ecosystem members
New decree details support for FTA ecosystem members
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.
Decree No. 253/2026/ND-CP detailing the Law on Personal income tax issued
Decree No. 253/2026/ND-CP detailing the Law on Personal income tax issued
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.
New E-Commerce Law expected to create transparent digital market
New E-Commerce Law expected to create transparent digital market
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.
Vietnam’s domestic carbon exchange launched
Vietnam’s domestic carbon exchange launched
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 takes effect on July 1, paving way for more transparent digital marketplace
E-commerce Law takes effect on July 1, paving way for more transparent digital marketplace
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.
