As part of our ongoing effort to keep members informed, we are pleased to share the most relevant updates in Vietnam across Legal, Tax, Accounting, Banking, and HR. These insights are contributed by our GBA members, bringing practical expertise and market perspectives to support the business community in navigating regulatory developments and economic trends.
1. Extension of Tax and Land Rental Payment Deadlines in 2026
Decree No. 245/2026/ND-CP extends payment deadlines for certain taxes and land rental obligations in 2026 to support businesses and individual taxpayers.
Eligible taxpayers: Enterprises, organizations, household businesses, and individual businesses operating in sectors listed in Appendix I of the Decree, as well as small and micro enterprises under Vietnamese law.
VAT: Payment of domestic VAT (excluding import VAT) is extended by up to 5 months for the May-September 2026 monthly tax periods and Q2-Q3 2026 quarterly tax periods.
Personal income tax (PIT): Household and individual businesses may defer PIT payments by up to 5 months for the same tax periods. PIT withheld from salaries and wages is not eligible.
Corporate income tax (CIT): Provisional CIT payments are extended by 3 months for Q2 2026 and 2 months for Q3 2026.
Land rental: The deadline for paying 50% of the first annual land rental installment in 2026 is extended by 5 months.
Application procedure: Eligible taxpayers must continue filing tax returns on time and submit one extension request covering all eligible tax periods by 2 November 2026.
Important: No late payment interest applies during the approved extension period. Taxpayers that are ineligible or fail to submit the request by the deadline must pay outstanding amounts and any applicable late payment interest.
Sourced by: Michael Wekezer, Country Manager of Rödl Consulting Vietnam
2. Circular 38/2026: New Foreign-Investment FX Rules
Effective August 18, 2026, Circular 38 replaces Circular 06/2019 and introduces a broader foreign-investment foreign-exchange regime.
The rules now expressly cover investments from Vietnam’s International Financial Center into the rest of Vietnam, including capital accounts and remittances.
Foreign-invested enterprises generally require an investment capital account when foreign investors or International Financial Center members hold more than 50% of charter capital.
Capital may be remitted before registration of an increase or change in ownership, supporting faster transaction funding.
Transfer-price payment routes depend on the parties’ residency and International Financial Center status; transaction documents and payment mechanics should be aligned.
Banks must strengthen internal procedures and transaction-purpose transparency; investors should review account structures, supporting documents, and transition deadlines.
Sourced by: Nguyen Van Trang – Counsel of Nishimura & Asahi (Vietnam)
3. Rebalancing The Real Estate Market, Strengthening Regional Connectivity Through Infrastructure Development
In H1/2025, stable macroeconomic drivers continue to support the ongoing supply-demand rebalancing in the Vietnam’s real estate market, according to Avison Young Vietnam’s Quarterly Knowledge Report of Q2/2026
Condominiums: High prices and borrowing costs dampened demand, while secondary prices declined in HCMC and Hanoi. The market continues consolidating towards genuine owners-occupiers after a period of rapid growth.
Hotels: HCMC’s hotel market remained stable, while Danang reached peak occupancy and higher rates during summer season. However, 18 projects under development could increase competition.
Offices: Demand remained solid in HCMC and Hanoi, while Danang’s planned 300-hectare International Financial Center and 100,000-sqm Viettel Hub support its long-term outlook.
Retail: Competition is shifting toward location, efficiency, tenant mix, service, and customer experience. Danang added 21,000 sqm through AEON MALL Da Nang Thanh Khe.
Landed property: HCMC launched nearly 2,400 units, Hanoi faced affordability pressures, while Danang launched ~3,000 Vinhomes Hai Van Bay units. Well-planned, connected developments retain strong long-term prospects.
Read more here: The Investor
Sourced by: David Jackson, Principal and CEO of Avison Young Vietnam
4. Vietnam’s Talent Opportunity
Reeracoen’s 2026 employer study points to a strong hiring outlook: 69% of Vietnam-based employers plan to grow headcount — reflecting continued business confidence and market expansion.
Manufacturing engineers and Sales/Business Development professionals remain among the hardest profiles to recruit, cited by 35% of businesses as a primary recruitment challenge. For DACH companies, this is worth noting — these are precisely the profiles that drive operations and revenue growth in industrial and technical sectors.
Vietnam’s ongoing shift toward higher-value manufacturing, automation and industrial technology is creating demand for engineers, technical sales professionals and experienced local leaders — profiles that German, Austrian and Swiss companies know well and increasingly need on the ground.
Vietnam has a large and increasingly sophisticated talent pool. But competition for industry-specific, experienced professionals is intensifying — from both foreign investors and fast-growing domestic companies. For DACH companies building or expanding local operations, proactive talent planning is becoming as important as market entry strategy.
Sourced by: Andree Mangels, Southeast Asia Partner of FES Partners