Capital Structures in Vietnam 2026: A Foreign Investors Guide
Vietnam’s capital rules extend beyond the figures recorded on an IRC or ERC. This practical guide explains the relationship between charter capital, investment capital and loan capital; the updated thin-capitalisation and foreign-loan framework; and the use of investment capital and foreign-loan accounts. It also examines capital evidence, pre-investment costs, loan-to-equity conversions and multi-project structures, helping foreign investors fund and scale projects with fewer compliance risks.
Establishing Wholesale And Retail Operations in Vietnam in 2026
Retail and wholesale trade continues to grow in Vietnam for international brands and distributors, but wholesale and retail market entry requires careful regulatory planning. This publication explains how trading classifications, corporate registrations, Trading Licences, retail outlet approvals, e-commerce procedures and product-specific requirements interact. It also examines the temporary reforms introduced in 2026 and the practical steps foreign investors should consider before commencing sales.
2026-2027 Vietnam Compliance Calendar
Stay ahead of Vietnam’s compliance obligations with Alitium’s 2026-2027 Vietnam Compliance Calendar, providing a practical companion for finance, HR, and corporate teams managing tax, labour, and investment reporting across the year.
Vietnam F&B Guide 2026: A Market Entry Handbook for the Food & Beverage industry for Foreign Investors
Vietnam’s food and beverage sector offers strong growth potential, but successful entry depends on getting the structure, premises and licensing sequence right. Alitium’s Vietnam F&B Guide 2026 provides foreign investors with a practical overview of site selection, investment and company setup, food and fire safety approvals, employment, tax, digital delivery, risk management and operational compliance. It also includes regional comparisons and a practical 90-day market entry roadmap.
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.