Vietnam Tax News 2026: Latest Changes for Foreign Businesses
This Vietnam Tax News 2026 roundup covers the updates foreign businesses should review now: a conditional corporate income tax reduction, 2026 payroll tax rules, VAT deductions, electronic invoices and tax administration. Start with the transactions your Vietnam operation actually makes, then check each rule’s effective date and assign someone to implement it. The guidance proposed for the newest corporate tax reduction is still a draft.
Latest Vietnam Tax News 2026 at a Glance
Seven updates matter most at this review. Each one below gives its status on 7 October 2026, who should check it, what to do and the official source to verify.
1. 30% corporate income tax reduction for 2026–2027
Dated 24 August 2026, Resolution 43/2026/QH16 is in force. It reduces corporate income tax payable by 30% for qualifying enterprises in the 2026 and 2027 tax years. Vietnam-incorporated businesses checking the VND 10 billion annual revenue condition should review eligibility, exclusions and their supporting calculations.
2. Detailed guidance for the tax reduction
The Ministry of Finance published a draft decree on Resolution 43 on 9 September 2026. It is a draft, not final guidance. Businesses considering the reduction should wait for the final decree before adopting any proposed form or procedure.
3. Temporary 8% VAT
Dated 17 June 2025, Resolution 204/2025/QH15 and Decree 174/2025/NĐ-CP apply an 8% VAT rate to eligible supplies normally taxed at 10%. The rate is in force through 31 December 2026 within its stated scope. Businesses selling goods or services that may qualify should verify their classifications and prepare for the end date.
4. Input VAT on deferred-payment and instalment purchases
Decree 144/2026/NĐ-CP was issued on 5 May 2026 and took effect on 20 June 2026. It revises the rules for deducting input VAT on these purchases. Finance and accounts payable teams should match each contract, due date and invoice with its non-cash payment evidence.
5. Electronic-invoice rules
Decree 254/2026/NĐ-CP was issued on 30 June 2026 and took effect on 1 July 2026. Businesses issuing invoices in Vietnam should confirm which invoice type applies to them and check their software process.
6. Resident salary-tax brackets and deductions
The 2026 salary-tax rules apply from the 2026 tax year, and their implementing framework took effect on 1 July 2026. The sources are PIT Law 109/2025/QH15, Resolution 110/2025/UBTVQH15 and Decree 253/2026/NĐ-CP. Employers and payroll teams should check each employee’s residency, dependent records and 2026 withholding settings.
7. Tax administration framework, including rules for certain foreign suppliers
Dated 30 June 2026 and effective 1 July 2026, the framework consists of Tax Administration Law 108/2025/QH15, Decree 252/2026/NĐ-CP and Circular 90/2026/TT-BTC. Vietnam companies and relevant cross-border suppliers should map their registration, declaration and withholding responsibilities transaction by transaction.
Corporate Income Tax Updates
Resolution 43 offers a 30% reduction in corporate income tax payable for qualifying enterprises established under Vietnamese law whose annual revenue does not exceed VND 10 billion in the relevant 2026 or 2027 tax year. It does not cut the statutory tax rate by 30 percentage points. The resolution also addresses specified exclusions and how the reduction interacts with existing tax incentives.
A foreign-owned company incorporated in Vietnam can assess the measure against its own facts. It should check its annual revenue, legal structure, any existing incentives and the records supporting its calculation. Foreign ownership by itself neither establishes nor rules out eligibility.
The resolution is already effective. Its detailed implementing decree was still a draft at this review date. A finance team can prepare an eligibility assessment now, then check the issued decree before using any proposed filing form or procedure.
VAT and E-Invoicing Updates
The temporary 8% VAT rate applies to eligible goods and services that would otherwise be taxed at 10%. It is scheduled to end on 31 December 2026. Because exclusions apply, accounting teams should keep a product or service classification that supports the rate used on each invoice. For the wider rate framework, see Vinex’s Vietnam VAT Rates 2025: 0%, 5%, 8% and 10% Explained.
Input VAT needs a document trail. For qualifying deferred-payment or instalment purchases, Decree 144 addresses what happens when non-cash payment evidence is unavailable at the contractual payment date. Review the contract, invoice, due date and payment record together. Vinex’s Accounting Documentation in Vietnam gives a practical way to organise those records.
Electronic invoicing needs an activity check. Decree 254 distinguishes invoices with or without a tax authority code and addresses point-of-sale invoices for specified activities. Verify the method applicable to your business, then test the software, data transmission and record-retention process. Do not apply point-of-sale requirements to every company by assumption.
Personal Income Tax and Employer Obligations
For the 2026 tax year, qualifying resident employees’ salary income uses five progressive tax brackets. The personal deduction is VND 15.5 million per month, plus VND 6.2 million per month for each qualifying dependent. Employers should determine a foreign employee’s tax residency and verify dependent records before applying those settings. Vinex’s Personal Income Tax Vietnam: 2026 Guide for Foreigners covers the wider distinction between resident and non-resident treatment.
Keep the tax years separate. A 2025 finalisation and 2026 payroll withholding can call for different deductions and brackets, even when both tasks are handled during 2026. Label the calculation period on payroll files and reconcile changes before filing.
Tax Administration Changes Affecting Foreign-Invested Companies
Decree 252 and related guidance form part of the tax-administration framework effective from 1 July 2026. A Vietnam company should check that its registration details, electronic invoices, returns and accounting records consistently describe its activities. The precise filing task depends on the company and its transactions.
Cross-border sales and services require a closer look at who sells, who pays and whether a platform is involved. Certain foreign suppliers and withholding arrangements are addressed by the new rules. Map the contracts, platform functions and payment route before assigning registration, declaration or withholding responsibilities.
What Should Businesses Review This Month?
For the October 2026 review, give each action an owner and record its outcome:
Finance and tax: Assess Resolution 43 eligibility, recheck supplies using 8% VAT, and inspect deferred-payment purchases for the required non-cash payment evidence.
HR and payroll: Verify 2026 resident-employee tax settings and dependent records. Keep 2025 finalisation calculations in a separate file.
Management: Confirm who can change invoice software, tax registration details and cross-border supplier contracts, and who signs off those changes.
Vinex’s view: A tax-news tracker becomes useful when it names the affected transaction, the person responsible and the evidence that a change was made. The decree number is the starting point for that work.
Where Can You Verify Vietnam Tax Updates?
Before acting on any item in this Vietnam Tax News 2026 update, check the original instrument on an official Vietnamese legal-document portal and any relevant Tax Department implementation guidance. For every update, retain its issue date, effective date, scope and current status. Mark a proposal as a draft until final guidance is issued. Update this page at the same URL when a material rule or status changes.
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Frequently Asked Questions
Is the 30% corporate tax reduction available to every foreign-owned company?
No. The resolution sets conditions concerning establishment under Vietnamese law, annual revenue and specified exclusions. A Vietnam-incorporated subsidiary should assess its own eligibility.
Does every sale qualify for 8% VAT until the end of 2026?
No. The temporary reduction covers eligible supplies normally taxed at 10%, with exclusions. Check the specific goods or services before invoicing.
Can a business use a proposed decree to file tax?
A draft is a reason to prepare and monitor developments. Verify the final issued procedure before relying on draft forms or instructions for a filing.
How Vinex Can Help
Vinex can help identify which changes in Vietnam Tax News 2026 affect a business’s Vietnam operations, review accounting and payroll records, and coordinate the resulting compliance work. For an initial assessment, share your Vietnam entity’s activities, estimated 2026 revenue, employee profile, invoicing process and cross-border supplier arrangements.
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