Law changes
When the National Assembly or the Government moves, a fact on this site moves with it. Each row is a Vietnamese instrument that changed something here — with the date it was issued, the date it took effect, and the primary text it came from. Dataset v0.10.8 · verified 2026-08.
This is the freshness record, not a news feed: nothing is added without an eyes-on source. How the underlying cells age and hide: how facts work. Full citation list: sources. Dataset view for citation: 2025–2026 report.
- TT 87/2026/TT-BTCeffective 01 Jul 2026· issued 30 Jun 2026
PIT administration detail — Circular 87/2026 takes over from Circular 111/2013
Bộ Tài chính circular detailing the new PIT law and NĐ 253/2026. Effective 1 July 2026 (Điều 6.1). It supersedes the guidance retirees and remote workers used to quote from Circular 111/2013, so any 0% foreign-pension claim resting on the old circular is withdrawn until the new text says so in writing.
- NĐ 253/2026/NĐ-CPeffective 01 Jul 2026· issued 30 Jun 2026
PIT implementing decree — exempt-income list restated
Decree detailing the Personal Income Tax Law. Issued 30 June 2026, effective 1 July 2026. The exempt-income list is read verbatim; cells with no verbatim wording are left null rather than filled from a summary site.
- Luật 109/2025/QH15effective 01 Jul 2026· issued 10 Dec 2025
New Personal Income Tax Law replaces the old regime
Passed by the XV National Assembly on 10 December 2025, effective 1 July 2026, gazetted 22 January 2026. Resident worldwide income and non-resident Vietnam-source rules on the tax pages now cite this law, not the repealed instruments.
- Luật 118/2025/QH15effective 01 Jul 2026· issued 24 Jun 2025
Immigration Law consolidation — entry, exit, residence
Amends and consolidates the 2014 immigration law (VBHN 62/VBHN-VPQH). Effective 1 July 2026. The visa-symbol and TRC layers are re-anchored to the consolidated text — entry symbol still is not a work right, and a symbol is not a TRC.
- TT 28/2026/TT-BTCeffective 01 Apr 2026· issued 27 Mar 2026
Immigration fees — visa, TRC and PR fee schedule refreshed
Issued 27 March 2026, effective 1 April 2026 (Điều 7), replacing Circular 25/2021. A later Circular 81/2026 touches only the ABTC card for Vietnamese businesspeople (Mục I) — it does not move the visa / TRC / PR fees in Mục II.
- NĐ 68/2026/NĐ-CPeffective 05 Mar 2026· issued 05 Mar 2026
Household-business tax — the 500 million VND line now lives here
Signed and effective 5 March 2026. Điều 3.1 and Điều 4.1: a resident individual in business with annual revenue at or below 500 million VND is outside VAT and pays no PIT. This is a tax threshold for residents, not a registration right — foreigners still cannot register a hộ kinh doanh (NĐ 168/2025 Điều 82).
- NĐ 327/2025/NĐ-CPeffective 17 Jan 2026· issued 18 Dec 2025
VIFC residence — UĐ1 / UĐ2 for the international financial centre
Immigration policy for foreigners at the Vietnam International Financial Center. Effective 17 January 2026. Important investors, experts, managers and high-skilled staff meeting Điều 3 may get a UĐ1 visa or TRC up to ten years (Điều 4.1); spouse and children under 18 get UĐ2 (Điều 4.2). PR review after three continuous years in the VIFC (Điều 5).
- NĐ 325/2025/NĐ-CPeffective 18 Dec 2025· issued 18 Dec 2025
VIFC labour — no foreign-worker ratio cap, three-day clock
Labour rules inside the Vietnam International Financial Center (built on Resolution 222/2025/QH15). Điều 3.2: employers may hire foreign workers with no ratio cap. The VIFC operating body in HCMC and Đà Nẵng issues and revokes work permits and exemption confirmations (Điều 4); exemption confirmation up to three working days (Điều 6.1) and up to ten years (Điều 7).
- NĐ 219/2025/NĐ-CPeffective 07 Aug 2025· issued 07 Aug 2025
Work-permit decree — the current foreign-labour rulebook
Signed and effective the same day, 7 August 2025 (Điều 35.1), implementing Labour Code 45/2019 Điều 157 and Điều 154. This is the decree behind the work-permit exemption limbs, expert / priority-field paths, and the owner/board capital lines on the earn and work-permit pages.
- NĐ 168/2025/NĐ-CPeffective —· issued 01 Jan 2025
Household business is citizens-only — the hộ dead end for foreigners
Điều 82: only Vietnamese citizens (or household members) with full civil capacity may establish a household business. This is why the own-business page routes foreigners to the enterprise / investment door, not to a hộ kinh doanh. Full PDF eye-read still pending; the Điều 82 wording is confirmed against the decree text — marked as such.