Vietnam PIT Update July 2026: Changes Affecting Non-Employment Income
Vietnam’s Personal Income Tax reforms effective from 1 July 2026 significantly change the taxation of non-employment income under Decree 253/2026/ND-CP. The new rules clarify tax treatment for capital transfers, sole residential property exemptions, bonus shares and ESOP schemes, while introducing future taxation of gold bar transfers. Individuals, investors, employers and securities firms should understand these new obligations to ensure compliance and effective tax planning.
Vietnam’s Outbound Investment 2026: A Practical Guide for Vietnamese Enterprises Going Global
Vietnam’s outbound investment reached USD 1.21 billion in the first half of 2026, 2.5 times higher than the same period last year, as enterprises move beyond agriculture and construction into energy, manufacturing and infrastructure. This guide sets out what’s driving that shift, the licensing tiers under Decree No. 103/2026/ND-CP, and the structuring, tax, foreign exchange and repatriation steps businesses need in place before capital leaves Vietnam and a 90-day roadmap to get there.
Social Insurance Compliance in Vietnam: Why “Full Compliance” Is Easier Said Than Done
Social insurance compliance in Vietnam has become increasingly complex for employers balancing regulatory obligations, workforce expectations, payroll costs, and growing scrutiny from authorities. This article explores common compliance risks, insurance inspection exposure, payroll structuring pressures, inconsistencies in practical application, and the broader governance implications facing businesses operating in Vietnam in 2026.