Vietnam’s Decree 96 on Investment 2026: Key Changes for Foreign Investors and Investment Projects
Vietnam’s Decree 96/2026/ND-CP provides the implementing framework for the new Law on Investment 2025 and introduces significant changes for investors. This guide examines the new ERC-first establishment model, streamlined investment procedures, digitalisation of filings, project security deposit requirements, investment incentives for technology and strategic sectors, and revised rules for project extensions. Foreign investors should understand both the opportunities and compliance obligations arising from these reforms.
Vietnam Capital Gains Tax on Share Transfers (Updated June 2026)
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 Tax Audits 2026 | Inspection Risks, Transfer Pricing & Tax Compliance
Vietnam’s Department of Taxation has identified key risk indicators that are shaping tax audits and inspections in 2026. Businesses reporting sustained losses, low profitability, significant related-party transactions or transfer pricing arrangements may face increased scrutiny. This article examines Official Letter 1927, explains current audit priorities, and outlines practical steps businesses can take to strengthen documentation, tax governance and compliance readiness.
Vietnam’s New E-Labour Contract Framework: What Employers Need to Know Before 1 July 2026
Vietnam is introducing a new electronic labour contract framework under Decree 337/2025/NĐ-CP and Circular 08/2026/TT-BNV, forming part of the country’s broader digital transformation agenda. While e-contracts are not yet mandatory for all businesses, employers should begin preparing for new compliance, platform integration and digital verification requirements before 1 July 2026. This article outlines the practical implications, risks and preparation steps for employers operating in Vietnam.
Vietnam Tightens Investment Proposal Requirements Under Circular 55
Vietnam’s Circular 55/2026/TT-BTC introduces revised investment proposal templates that increase expectations around financial modelling, operational assumptions and socio-economic analysis during the investment licensing process. The changes are likely to require foreign investors to provide more structured feasibility analysis, implementation planning and supporting documentation at an earlier stage. This article examines the practical implications for inbound investors in Vietnam.
Vietnam Increases Base Salary from 1 July 2026: Payroll, Insurance and Employer Cost Implications
Vietnam’s statutory base salary will increase to VND 2.53 million per month from 1 July 2026 under Decree 161/2026/ND-CP. The adjustment affects social insurance and health insurance contribution caps, trade union contributions, payroll calculations, and a wide range of employee entitlements linked to the statutory base salary. This publication outlines the practical implications for employers, employees, payroll administration, and workforce cost planning in Vietnam.
Common Payroll Compliance Pitfalls in Vietnam: Key Risks Employers Should Not Overlook
Payroll compliance in Vietnam remains a significant risk area for both foreign-invested and local businesses. This article outlines eight common payroll mistakes frequently identified in practice, including errors relating to Personal Income Tax (PIT), social insurance, overtime, probation arrangements, salary deductions, and employee termination payments. The publication also highlights practical risk areas that employers should proactively review to reduce audit exposure, penalties, and employee disputes.
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.