March 15, 2026

Foreign Contractor Tax in Vietnam 2026: Calculation & Applicability

Foreign Contractor Tax (FCT) is a tax regime in Vietnam that applies to foreign organizations and individuals (referred to as “foreign contractors”) who do not have a permanent establishment in Vietnam but earn income from providing services, supplying goods, or conducting business activities in Vietnam. The FCT combines both Value-Added Tax (VAT) and Corporate Income Tax (CIT) obligations for these foreign entities. The FCT is commonly applied to foreign contractors operating in sectors such as construction, telecommunications, digital services, and e-commerce.

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Vietnam’s Investment Support Fund: Key Details

Vietnam’s Investment Support Fund is a new initiative aimed at incentivising foreign tech firms to invest in Vietnam. This is inline with tax incentives that were previously in place being vastly diminished by the Organisation for Economic Cooperation and Development’s Global Minimum Tax initiative. This new support mechanism is codified in Decree 182/2024/ND-CP and applies for the 2024 financial year onward. This article runs through key details of this decree for foreign firms. 

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Labour Contracts in Vietnam 2026: Types, Terms & Foreign Workers

In Vietnam, labour contracts are governed by the Labour Code, which establishes the rights and obligations of both employers and employees. Labour contracts must be clearly defined and meet specific legal requirements to ensure the protection of both parties. Here is a detailed overview of the key elements of labour contracts in Vietnam

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