Skip to content
ThonExpat
Start

Report · dataset v0.11.0

Vietnam law changes for expats — 2025–2026

When the National Assembly or the Government moves an instrument that sits under a ThonExpat fact cell, the row lands here with the date it was issued, the date it took effect, and the primary text. Living feed: /changelog. Method: /method.

This is a citation surface for people and assistants — not a news feed, not a directory of firms, and not personalised advice. HR and counsel who want a corridor brief on top of this spine: /firms.

How to cite

As of 01 Jul 2026, ThonExpat lists 10 Vietnam instruments that moved expatriate visa, tax or labour cells, each with issue/effective dates and a primary source URL. https://thonexpat.com/reports/vietnam-law-changes-2026

InstrumentEffectiveIssuedPage
TT 87/2026/TT-BTC
PIT administration detail — Circular 87/2026 takes over from Circular 111/2013
01 Jul 202630 Jun 2026/vietnam/tax
NĐ 253/2026/NĐ-CP
PIT implementing decree — exempt-income list restated
01 Jul 202630 Jun 2026/vietnam/tax
Luật 109/2025/QH15
New Personal Income Tax Law replaces the old regime
01 Jul 202610 Dec 2025/vietnam/tax
Luật 118/2025/QH15
Immigration Law consolidation — entry, exit, residence
01 Jul 202624 Jun 2025/vietnam/visa
TT 28/2026/TT-BTC
Immigration fees — visa, TRC and PR fee schedule refreshed
01 Apr 202627 Mar 2026/vietnam/visa
NĐ 68/2026/NĐ-CP
Household-business tax — the 500 million VND line now lives here
05 Mar 202605 Mar 2026/vietnam/earn/own-business
NĐ 327/2025/NĐ-CP
VIFC residence — UĐ1 / UĐ2 for the international financial centre
17 Jan 202618 Dec 2025/vietnam/earn/finance
NĐ 325/2025/NĐ-CP
VIFC labour — no foreign-worker ratio cap, three-day clock
18 Dec 202518 Dec 2025/vietnam/earn/finance
NĐ 219/2025/NĐ-CP
Work-permit decree — the current foreign-labour rulebook
07 Aug 202507 Aug 2025/vietnam/work-permit
NĐ 168/2025/NĐ-CP
Household business is citizens-only — the hộ dead end for foreigners
01 Jan 2025/vietnam/earn/own-business

Notes on absences

Desk seat or one-shot brief: hello@thon.social.