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Vietnam’s Economy in May: Unpacked
Can LNG really save Vietnam-US trade?
Key Challenges in Vietnam-US Trade Negotiations: Unpacked
Vietnam’s Private Sector Development Push: Unpacked
Vietnam’s Aviation Industry: State of Play 2025
Vietnam and the Middle Income Trap: Unpacked
Vietnam’s 8 Percent GDP Growth Target: Unpacked
Tag: tax
The Tax category covers corporate, personal, and trade-related taxation policies. It explores government regulations, compliance requirements, tax incentives, and international agreements, providing insights into fiscal policy, investment impact, and financial planning.
Accountants in Vietnam: Directory of Licensed Accounting Firms (2025)
Whether you are an SME expanding into Vietnam or an established corporation requiring local expertise, this guide provides a starting point for finding the right accounting support.
Tax: New decree requires e-commerce platforms collect tax for Vietnam sellers
Decree 117/2025/NĐ-CP has officially been issued, introducing stricter tax compliance obligations for e-commerce platforms, including requiring platforms to collect tax on behalf of their Vietnamese sellers.
Corporate Income Tax in Vietnam 2025: Rates, Investment Incentives & More
There are a number of taxes that foreign business owners in Vietnam should be aware of. One of these taxes is Vietnam’s corporate income tax which is particularly important for foreign firms looking to manufacture in Vietnam. With this in mind, this article runs through what this tax is, what it applies, and the key elements that apply to foreign business persons.
Tax: Vietnam government submits proposal to extend VAT cut until end-2026
Vietnam’s Ministry of Finance has officially submitted a draft resolution to the National Assembly, seeking to extend the 2 percent Value-added Tax (VAT) reduction until December 31, 2026, Tuoi Tre has reported. The proposed extension applies to goods and services normally taxed at 10 percent, except for sectors such as telecoms, finance, insurance, real estate, mining (except coal), and luxury goods.
Cryptocurrency: Vietnam tax on digital assets feasible, but legal clarity needed
In an opinion piece in the Vietnam Investment Review, Nguyen Tien Hoa, Senior Partner at ASL Law, has argued that taxing crypto assets in Vietnam is legally feasible but requires foundational legal clarity and a phased implementation.
Tax: Hanoi presser hears Vietnam’s sugary drink tax plan falls short of WHO recommendations
Vietnam plans to introduce a new excise tax on sugary drinks starting at 8 percent, but health officials and WHO experts have told a press conference in Hanoi a much higher rate is needed to curb rising obesity and non-communicable diseases, as reported in by Dan Tri.
Value Added Tax in Vietnam 2025: Rates, Exemptions & Who Pays
There are a number of taxes that foreign business owners in Vietnam should be aware of. One of these taxes is Vietnam’s value-added tax which is particularly important for foreign retail businesses. With this in mind, this article runs through what this tax is, what it applies to, and the key elements that apply to foreign business persons.
Tax in Vietnam 2025 Explained: CIT, VAT, PIT & More
There are a number of taxes that foreign business owners in Vietnam should be aware of. Most prominent among them are Vietnam’s Personal Income Tax, Corporate Income Tax, Value Added Tax, and Special Consumption Tax. A basic understanding of these taxes can make dealing with local accountants and tax professionals much easier.
Vietnam Special Consumption Tax (SCT) 2025: Rates, Who Pays, & More
There are a number of taxes that foreign business owners in Vietnam should be aware of. One of these taxes is Vietnam’s special consumption tax which is particularly important for foreign proprietors of businesses like bars and nightclubs, hotels, and retail businesses broadly. With this in mind, this article runs through what this tax is, what it applies, and the key elements that apply to foreign business persons.
Personal Income Tax in Vietnam 2025: Rates & Obligations
There are a number of taxes that foreign business owners in Vietnam should be aware of. One of these taxes is Vietnam’s personal income tax which is particularly important for foreign businesses with local employees. With this in mind, this article runs through what this tax is, what it applies, and the key elements that apply to foreign business persons.
Foreign Contractor Tax in Vietnam 2025: 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.
Vietnam industry group continues push for delay to tax increase on booze, sugary drinks
The Vietnam Chamber of Commerce and Industry (VCCI) , a leading industry group in Vietnam, has held another in a series of conferences on proposed amendments to Vietnam’s Special Consumption Tax, VN Express has reported. The proposed amendment would see tax rates on beer and alcohol rise from 65 percent to 100 percent over five years and a 10 percent tax on sugary soft drinks.
Reduction in Vietnam Environment Tax on jet fuel, petrol extended to end 2025
A 50 percent cut to Vietnam’s Environment Tax on jet fuel, petrol, and grease, first implemented as a COVID-19 economic stimulus measure, will be extended to the end of next year. The tax cut was originally set to end on the first of January.
National Assembly goes big and broad in Vietnam excise tax debate
Votive papers and plastic bags, gasoline, air conditioners, beer, and sugar are just some of the items being considered to either be added to the tax or removed from it…
Vietnam finance ministry proposes extending cut to green tax on fuel
Of note, Vietnam was ranked 180 out of 180 countries in Yale University’s Environmental Performance Index 2024 back in August. Vietnam scored 24.5 points out of 100 with Estonia taking out first place with a score of 75.3.
Vietnam rubber, plastics firm struggle to compete with cheap chinese goods
This is noteworthy in that a lot of the focus with respect to cheap Chinese imports has been on the fact that low value goods are exempt from Vietnam’s Value-added Tax. In this context, applying VAT to these low cost imports has been floated as one way to level the playing field. However, it seems that what Nguyen is saying is that it doesn’t even necessarily need to go that far but rather a simplification of VAT refund procedures and processes could help local firms in the first instance.
Cross-border service providers see jump in tax payments in Vietnam year-on-year
Cross-border service providers that do not have an office in Vietnam have been required to pay tax under Vietnam’s Foreign Contractor Tax regime since 2021. Of note, most of these firms are actually required to open local offices per the Law on Cyber Security, however, few of them have with foreign firms in local offices set to “bear stricter supervision and satisfy more requirements,” according to the Ministry of Information and Communication…
Increase in Vietnam Value-Added Tax-exemption threshold under debate
The outcome of this debate is unlikely to have any direct impact on foreign invested enterprises in Vietnam, it is, however, worth bearing in mind when considering in small business investments in Vietnam.
Is a Sugar Tax Right for Vietnam?
A sugar tax has been on the cards for Vietnam for some time now and may be drawing closer to becoming a reality. It has, however, been met with broad push back from industry and industry groups. This article looks at the public debate around a possible sugar tax in Vietnam, the impact it might have, and what foreign-owned businesses should be mindful of in this context.
Vietnamese to consume additional 2.56 million litres of soft drink by 2033
Of note, Vietnam is currently debating adding soft drinks to the list of items subject to the Special Consumption Tax. In the most recent version of a revised SCT, the Ministry of Finance has included a ten percent tax on drinks with 5 grams or more of sugar per 100 millilitres. This legislation, however, is still in its draft stage…
Labour Market Report
Q1 2025
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