Vietnam Publications & Articles

26/01/2026 | By Alitium

Vietnam’s New PIT & CIT Exemptions & Incentives

On 15 January 2026, the Government of Vietnam issued Decree No. 20/2026/ND-CP (Decree 20), introducing a comprehensive package of Corporate Income Tax (CIT) and Personal Income Tax (PIT) incentives...

21/01/2026 | By Alitium

Guide to Vietnam Company Establishment 2026

Understanding the requirements and process for establishing and incorporating a foreign owned company in Vietnam is critical before commencing the process. Alitium's 2026 guide is an overview of the...

14/01/2026 | By Alitium

Vietnam’s Personal Income Tax Law 2025: Impact on Vietnamese Taxpayers in 2026

Vietnam’s Personal Income Tax Law 2025 marks a major reform to the country’s PIT framework, taking effect from 2026. Key changes include increased personal and dependent deductions, simplified progressive...

12/01/2026 | By Alitium

Vietnam Year-End 2025 Tax Compliance: Key CIT, PIT and VAT Requirements and Deadlines

Vietnam’s 2025 year-end tax finalisation is a transitional compliance year following major legislative changes to the Corporate Income Tax regime. This guide outlines key deadlines for Corporate Income Tax...

04/01/2026 | By Alitium

Vietnam’s New Corporate Income Tax Rules: Key Changes Under Decree 320

Decree 320/2025/ND-CP provides detailed guidance on Vietnam’s new Corporate Income Tax Law from December 2025. This article outlines key changes affecting taxable income, loss offsetting, real estate transfers, capital...

28/12/2025 | By Alitium

Vietnam’s Investment Law Amendments 2025: Key Changes and Implications for Foreign Investors

Vietnam has enacted sweeping amendments to its Law on Investment, effective from 2026, marking one of the most significant shifts in the country’s foreign investment framework in recent years. These...

23/12/2025 | By Alitium

Invoice Issuance Timing in Vietnam: 2026 Rules and Penalty Framework Explained

Incorrect invoice issuance timing remains one of the most common tax compliance risks for businesses operating in Vietnam. While often unintentional, errors frequently arise from confusion between payment timing,...

22/12/2025 | By Alitium

Vietnam Payroll Guide 2026

The Alitium Vietnam Payroll Guide 2026 provides employers with a clear and practical overview of Vietnam’s payroll framework, updated to reflect recent legal changes effective for the 2026 tax...