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.
Tax in Vietnam 2026 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.
Personal Income Tax in Vietnam 2026: 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 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.
Capital Gains Tax in Vietnam 2026: Rates & Rules
Capital gains tax in Vietnam–more commonly referred to by its acronym CGT–is a tax on profits earned from the sale or transfer of assets, such as securities, real estate, or capital in a business. The tax applies to both individuals and corporations, but the rates and methods of calculation vary depending on the type of asset and the entity involved. Here are the key details.
Accountants in Vietnam: Directory of Licensed Accounting Firms (2026)
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.
Vietnam Special Consumption Tax (SCT) 2026: 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.
Corporate Income Tax in Vietnam 2026: 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.
Value Added Tax in Vietnam 2026: 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: Vietnam’s Vietcombank urges removal of foreign withholding tax duty
Vietcombank has asked the government to scrap the requirement that commercial banks withhold and pay taxes on behalf of foreign entities without a physical presence in Vietnam, The Investor has reported. The bank is arguing that it is unfeasible and inconsistent with global norms.
Tax: Vietnam extends 8 percent VAT cut through end-2026
Vietnam’s National Assembly has approved a reduction in the value-added tax (VAT) rate from 10 percent to 8 percent for most goods and services, effective from July 1, 2025 to December 31, 2026, in a move aimed at stimulating economic activity, The Investor has reported.
Tax: Vietnam excludes subsidiaries from SME tax incentives under new law
Subsidiaries and affiliated companies will not be eligible for the new preferential tax rates of 15–17 percent aimed at small and medium-sized enterprises (SMEs), under Vietnam’s amended Law on Corporate Income Tax, passed by the National Assembly on June 14, VN Express has reported. The general corporate income tax rate remains at 20 percent, while firms with annual revenues under VND 3 billion and VND 50 billion may access lower rates—unless they are linked to larger corporate groups.
Tax: Vietnam to impose excise tax on soft drinks from 2027
Vietnam’s National Assembly has passed an amendment to the Law on Special Consumption Tax, introducing new excise taxes on soft drinks and revising tax schedules for alcohol, tobacco, air conditioners, and fuel, VN Express has reported.
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.
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.
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.
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This is an interview with Chris Walker, a Vietnam Sourcing Expert with Vietnam Factory Tours how rising oil prices and the Middle East crisis are
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This is an interview with Dr Nuno F. Ribeiro, Associate Professor, International Tourism & Hospitality Management at Copenhagen Business College, formerly of RMIT Vietnam. It