Offshore Deals Can Still Create Vietnamese Tax Liabilities
Selling shares in an offshore holding company does not necessarily place a transaction outside Vietnam’s tax system. Vietnam’s updated indirect transfer rules can impose corporate income tax at 2% of gross sale proceeds, including where the seller makes no profit. This guide examines the legislative framework, treaty relief, internal restructurings, filing obligations, buyer due diligence, purchase-price allocation and the protections that should be included in the SPA.
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.
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 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 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 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 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.
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.
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 Market Entry Handbook 2026
Vietnam continues to attract strong global investment, but entering the market requires navigating a unique regulatory and business environment. The Vietnam Market Entry Handbook 2026 by Alitium provides foreign investors with a practical overview of company structures, investment licensing, taxation, labour compliance and operational requirements when establishing a business in Vietnam.