Vietnam Personal Income Tax Guide 2026: A Practical Guide for Employers and Employees
Alitium’s Vietnam Personal Income Tax Guide 2026 provides practical insights into Vietnam’s evolving PIT framework for employers, HR teams, foreign investors, expatriates, and employees. The guide covers tax residency, payroll withholding, taxable income, deductions, annual tax finalisation, compliance obligations, and common risk areas affecting businesses operating in Vietnam. Designed as a practical reference, it assists organisations in managing payroll and employee tax compliance with greater clarity.
Vietnam’s E-Invoice Correction Rules Under Decree 70: Adjustment vs Replacement & Tax Timing Risks
Vietnam’s Decree 70/2025/ND-CP introduced important clarification on the handling of incorrect e-invoices, including when businesses should issue adjustment invoices versus replacement invoices, and the correct timing for related tax declarations. This publication outlines the practical compliance framework, common risks, documentation requirements, VAT implications, and key tax timing principles businesses should understand to minimise reporting inconsistencies and tax exposure.
Vietnam Manufacturing Guide 2026: How Foreign Investors Can Establish and Operate Manufacturing in Vietnam
Alitium’s Vietnam Manufacturing Guide 2026 provides foreign investors with a practical overview of establishing and operating manufacturing businesses in Vietnam. The publication examines investment structures, site selection, licensing, Export Processing Enterprises (EPEs), labour obligations, taxation, environmental approvals, customs requirements, and ongoing compliance obligations. It also outlines key legislative changes affecting manufacturers and foreign-invested enterprises.
Vietnam Outbound Investment: Foreign Exchange Controls and Capital Transfer Framework
Vietnam’s outbound investment regime has been streamlined under Decree 103, but capital transfers remain tightly controlled by the State Bank of Vietnam. Foreign exchange registration is a critical prerequisite, regardless of licensing exemptions. This article outlines the SBV approval process, offshore investment capital account requirements, reporting obligations, and key compliance risks investors must manage when structuring and executing overseas investments.
Vietnam Personal Income Tax Reform 2026: Key Changes Under the Draft Guiding Decree
Vietnam’s Draft Decree guiding the 2025 Personal Income Tax Law introduces practical changes impacting salaries and wages from 2026. Key updates include expanded non-taxable benefits, increased thresholds for allowances and withholding, and clearer rules on dependents, overtime and deductions. While broadly beneficial, the changes require employers to align payroll systems, contracts and documentation to ensure compliance.
Stricter Accounting & Audit Enforcement in Vietnam: Decree 132/2026/NĐ-CP
Decree 132/2026/NĐ-CP strengthens Vietnam’s administrative penalty regime for accounting and independent audit, with effect from May 2026. It expands enforcement authority across multiple agencies, removes certain limitations on sanctions, and introduces penalties linked to AML compliance failures. The changes reduce ambiguity in enforcement timing and increase exposure for businesses, particularly around internal controls, reporting, and governance.
Establishing a Business in Vietnam: A Practical Guide for Foreign Investors (2026)
A practical guide for foreign investors establishing a business in Vietnam. Covers company structures, licensing (IRC/ERC), business lines, compliance obligations, capital requirements, and strategic structuring considerations. Designed to provide clarity on regulatory processes and support efficient, compliant market entry in Vietnam.
Vietnam Outbound Investment Rules 2026: Key Changes Under Decree 103/2026/NĐ-CP
Vietnam Outbound Investment Rules 2026: Key Changes Under Decree 103/2026/NĐ-CP
Guide to Vietnam Company Establishment 2026
A practical guide for foreign investors establishing a company in Vietnam in 2026. Covers investment structuring, IRC and ERC licensing, market access conditions, and key post-establishment obligations. Designed to help investors navigate Vietnam’s regulatory framework, avoid delays, and structure their operations correctly from the outset.
Vietnam Capital Flows: Structuring for Compliance and Control
Capital flows in Vietnam are less about restriction and more about structuring and execution. This guide outlines key compliance considerations for foreign investors, including capital contribution, banking channels, and profit repatriation. It highlights common pitfalls and how early-stage structuring decisions directly impact the ability to move capital in and out of Vietnam.