Subscribe to the Law & Taxes Vietnam Newsletter on LinkedIn or via email!
Navigating Vietnam’s Corporate Income Tax Incentives in 2026: Key Considerations for Foreign Investors
Vietnam continues to refine its longer-term tax framework to attract high-value, technology-driven and sustainable investment. Corporate Income Tax (CIT) incentives remain an important policy tool for encouraging investment in priority industries and strategic sectors.
Vietnam’s updated CIT framework introduces a more flexible tax-rate structure while maintaining preferential treatment for investment projects in encouraged locations and industries. Eligible projects may benefit from preferential CIT rates of 10% or 17%, together with tax exemption and reduction periods. Priority sectors include high technology, software production, strategic energy and manufacturing, digital technology, infrastructure, environmental protection, and certain education and healthcare activities.
However, it is important to understand that access to these incentives is not automatic. Businesses must satisfy the relevant eligibility requirements and remain compliant with the applicable legal and regulatory conditions.
For foreign investors, CIT incentives should therefore be viewed as an ongoing compliance consideration rather than a "set-and-forget" benefit. Early tax planning, clear documentation and regular eligibility reviews remain essential to securing and maintaining available incentives.
Contributed by Luther Vietnam
Vietnam’s E-Commerce Platforms: What Operators Need To Prepare For 2026
Vietnam’s compliance focus is also expanding in the digital economy. Effective from 1 July 2026, Vietnam implemented one of its most significant e-commerce reforms to date, introducing new requirements for platform operators and businesses operating in the digital marketplace.
Consisting of Law 122/2025/QH15 on E-commerce ("Law on E-commerce") and Decree 248/2026/ND-CP ("D.248"), the new legislation introduces a more detailed regulatory regime for e-commerce platforms. It establishes new platform classifications, expands transparency and disclosure obligations, strengthens consumer protection, and imposes stricter compliance requirements on platform operators. The legislation also introduces a comprehensive regulatory regime for foreign e-commerce businesses operating in the Vietnamese market, with greater emphasis on data governance, seller verification, and oversight of cross-border digital platforms.
Given the broad scope of the reforms, the new framework will affect both domestic and foreign businesses operating e-commerce platforms or selling products and services online in Vietnam. Businesses should therefore begin assessing their existing compliance frameworks and preparing for the new requirements well before they take effect.
Contributed by Luther Vietnam
