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
| Instrument | Effective | Issued | Page |
|---|---|---|---|
| TT 87/2026/TT-BTC PIT administration detail — Circular 87/2026 takes over from Circular 111/2013 | 01 Jul 2026 | 30 Jun 2026 | /vietnam/tax |
| NĐ 253/2026/NĐ-CP PIT implementing decree — exempt-income list restated | 01 Jul 2026 | 30 Jun 2026 | /vietnam/tax |
| Luật 109/2025/QH15 New Personal Income Tax Law replaces the old regime | 01 Jul 2026 | 10 Dec 2025 | /vietnam/tax |
| Luật 118/2025/QH15 Immigration Law consolidation — entry, exit, residence | 01 Jul 2026 | 24 Jun 2025 | /vietnam/visa |
| TT 28/2026/TT-BTC Immigration fees — visa, TRC and PR fee schedule refreshed | 01 Apr 2026 | 27 Mar 2026 | /vietnam/visa |
| NĐ 68/2026/NĐ-CP Household-business tax — the 500 million VND line now lives here | 05 Mar 2026 | 05 Mar 2026 | /vietnam/earn/own-business |
| NĐ 327/2025/NĐ-CP VIFC residence — UĐ1 / UĐ2 for the international financial centre | 17 Jan 2026 | 18 Dec 2025 | /vietnam/earn/finance |
| NĐ 325/2025/NĐ-CP VIFC labour — no foreign-worker ratio cap, three-day clock | 18 Dec 2025 | 18 Dec 2025 | /vietnam/earn/finance |
| NĐ 219/2025/NĐ-CP Work-permit decree — the current foreign-labour rulebook | 07 Aug 2025 | 07 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
- Rows without a confirmed effective date stay marked — we do not invent one to make the table pretty.
- Cost-of-living, hospital directories and school rankings are not in this dataset. Those are other products; this report is statute movement only.
- Individual sponsored next-step partners are named on /disclosure before they earn. This report has none.
Desk seat or one-shot brief: hello@thon.social.