FDI · Interest deductibility Vietnam’s 30% EBITDA interest cap: how it works under Decree 255/2026 For a foreign-invested company funded largely by intra-group debt, this single rule usually costs more than every other transfer pricing obligation combined. Interest is real, paid and documented — and a portion of it is still disallowed for corporate income […]
FDI · Transfer pricing Decree 255/2026: what changed for related-party transactions in Vietnam On 30 June 2026 Vietnam issued Decree 255/2026/ND-CP, replacing both Decree 132/2020/ND-CP and Decree 20/2025/ND-CP. It took effect on 1 July 2026 and applies from the 2026 corporate income tax period. If your Vietnamese entity transacts with a parent or affiliate abroad, […]
Complete checklist for FDI audit readiness in Vietnam: VAS financial reporting, 2026 deadlines, common audit findings, IFRS reconciliation, and penalty fra
Complete guide to Corporate Income Tax (CIT) in Vietnam for FDI enterprises: standard 20% rate, tax incentives down to 10%, deductible expenses, GMT impact, filing deadlines, and regional comparison.
Complete guide to personal income tax (PIT) for expatriates in Vietnam, covering the new 5-bracket system effective July 2026, residency rules, deductions, double taxation agreements, and compliance steps for FDI employers.
Complete guide to Foreign Contractor Tax (FCT) in Vietnam for FDI companies. FCT rates, withholding obligations, double tax agreements, PE risk, and compli
Step-by-step guide to company setup and business licensing in Vietnam for foreign investors. ERC/IRC process, capital requirements, Resolution 10-NQ/TW upd
Legal update (June 2026)Decree 132/2020/ND-CP and Decree 20/2025/ND-CP on tax administration for enterprises with related-party transactions have been replaced by Decree 255/2026/ND-CP, effective 1 July 2026 and applicable from the 2026 tax period. Several thresholds have changed — see the six key changes under Decree 255/2026. Introduction: Why VAT Refund Matters for Your Vietnam Business […]
Complete 2026 guide to transfer pricing compliance in Vietnam under Decree 132/2020/ND-CP. Documentation requirements, 30% EBITDA cap, APAs, penalties, and audit triggers for FDI enterprises.
Complete 2026 guide to payroll, social insurance (SI/HI/UI), and PIT for foreign enterprises in Vietnam. Contribution rates, ceilings, registration steps, expat rules, and compliance pitfalls.
Introduction: Why E-Invoice Compliance Matters for Your Vietnam Business If your company operates in Vietnam, you’ve likely heard about the government’s mandatory transition to electronic invoices (hóa đơn điện tử). What began as a phased rollout under Decree No. 123/2020/NĐ-CP has now become a non-negotiable compliance requirement for virtually every enterprise in the country — […]
For any foreign business operating in Vietnam, understanding Vietnamese Accounting Standards (VAS) is not optional — it’s a legal requirement. The Law on Accounting (No. 88/2015/QH13, amended 2024) and its guiding circulars create a comprehensive framework that governs how every enterprise must record, report, and retain financial information. This guide provides a complete overview of […]
