Vietnam Tax Guide 2026: A Practical Guide for Investors
Vietnam’s tax rules are evolving fast, and for foreign investors, the real challenge begins after market entry. Alitium’s Vietnam Tax Guide 2026 breaks down Corporate Income Tax, VAT, Personal Income Tax, transfer pricing, the Global Minimum Tax, Double Taxation Agreements and other compliance obligations in clear, commercially focused language, helping investors, multinational groups and growing businesses make informed decisions and reduce regulatory risk as enforcement in Vietnam continues to tighten
Vietnam Updates Foreign Contractor Tax Rules: Key Changes to FCT Taxable Revenue
Vietnam has introduced significant changes to the calculation of Foreign Contractor Tax (FCT) under Circular 20/2026/TT-BTC. The revised rules broaden the taxable revenue base by including VAT in Corporate Income Tax calculations, potentially increasing tax liabilities for foreign contractors and Vietnamese businesses engaging overseas suppliers. This article explains the new taxable revenue rules, practical implications for gross and net contracts, and key considerations for reviewing existing commercial arrangements.
Hiring Foreign Employees in Vietnam: What Employers Need to Know
Hiring foreign employees in Vietnam requires more than simply obtaining a work permit. Employers must navigate labour laws, employment contracts, payroll, personal income tax, social insurance, expatriate benefits, severance obligations and employee exit requirements. This guide outlines the key legal and practical considerations for employing expatriate staff in Vietnam, helping businesses minimise compliance risks and manage foreign employees throughout the entire employment lifecycle.
Vietnam Country-by-Country Reporting (CbCR) Rules: New Vietnam Tax Guidance for Multinational Groups (2026)
Vietnam’s Tax Department has issued Official Letter 3870/CT-CS, providing important clarification on Country-by-Country Reporting (CbCR) obligations under Decree 132. The guidance confirms that CbCR information will be exchanged directly between tax authorities through international information-sharing mechanisms, rather than through direct taxpayer submissions. Multinational groups should review their transfer pricing documentation, reporting consistency and cross-border compliance frameworks to mitigate audit risk.
Vietnam HR & Payroll Changes: What Employers Must Know Before 1 July 2026
Vietnam’s HR and payroll rules are changing significantly from 1 July 2026. The new Personal Income Tax Law 2025, electronic labour contract framework, and an 8% base salary increase all take effect simultaneously, affecting payroll costs, tax structures, insurance contributions, and employment documentation. For businesses operating in Vietnam, the window to prepare is now
Vietnam’s Resolution 66.18: Streamlining Business Conditions and Administrative Procedures for Investors
Vietnam’s Resolution 66.18 introduces significant reforms aimed at reducing business conditions, simplifying administrative procedures and accelerating investment activity. Key changes include higher merger control thresholds, reduced licensing requirements across multiple sectors, streamlined fire safety approvals, reforms to labour subleasing and employment services, and greater flexibility for education, data and petroleum activities.
Malaysia Compliance Calendar 2026–2027: Key Corporate, Tax and Payroll Deadlines
The Alitium Malaysia Compliance Calendar 2026–2027 provides a practical overview of key compliance obligations for Malaysian private companies (Sdn Bhd). Covering corporate secretarial requirements, annual returns, financial statement lodgements, corporate income tax, SST, withholding tax, payroll reporting, EPF, SOCSO, EIS and HRD Corp obligations, this complimentary resource helps businesses plan ahead, meet statutory deadlines and reduce compliance risks.
FDI Enterprises Eligible for 3-Year Tax Exemption in Vietnam
Vietnam’s Department of Taxation has clarified that eligible foreign-invested enterprises (FDIs) may access the new 3-year Corporate Income Tax exemption available to qualifying SMEs. This update resolves a key area of uncertainty following Resolution 198/2025/QH15 and Decree 20/2026/NĐ-CP. The article outlines the SME qualification criteria, key exclusions, strategic implications for foreign investors, and practical steps businesses should take to assess eligibility.
PIT Dependant Registration in Vietnam: Five Common Compliance Risks for Employers and Employees
Vietnam’s PIT dependant deduction can deliver significant tax savings, but incorrect registrations may expose both employees and employers to reassessments, interest and compliance risks. This article examines five common pitfalls, including duplicate claims, non-immediate family dependants, employment-related registration gaps and overreliance on registration approvals. It also outlines practical steps HR and payroll teams can take to strengthen compliance and reduce tax exposure.
Representative Offices in Vietnam: Tax Risks, Compliance Obligations and Permanent Establishment Exposure
Representative Offices (ROs) remain a popular entry structure for foreign investors entering Vietnam, but they are often misunderstood from a compliance perspective. This guide examines the legal framework governing ROs, their permitted activities, payroll and labour obligations, Personal Income Tax exposure for Chief Representatives, and the often-overlooked risk of creating a Permanent Establishment for the foreign parent. Understanding these issues is critical to avoiding tax disputes, penalties, and operational disruption.