Vietnam: Corporate income tax rate reductions and rule changes

Vietnam's government has issued Decree No. 245/2026/ND-CP on 27 June 2026, introducing another round of tax payment deadline extensions for 2026. The measure grants eligible taxpayers additional time to pay value-added tax (VAT), corporate income

Vietnam's Tax Department issued Official Letter 3896/CT-CS, confirming that eligible foreign-invested small and medium-sized enterprises (SMEs) can benefit from a three-year corporate income tax (CIT) exemption under the country's new private sector

Vietnam's General Department of Taxation has issued guidance on the implementation of Country-by-Country Reporting (CbCR) exchange relationships under the Multilateral Competent Authority Agreement on the Exchange of Country-by-Country Reports (CbC

The Liechtenstein government announced that representatives of Liechtenstein and Vietnam concluded negotiations on an income tax treaty, initialling the agreement on 12 June 2026. The DTA is based on international standards and takes into account

Vietnam's Department of Taxation has released Official Letter No. 3870/CT-CS on 10 June 2026, providing guidance on the implementation of obligations relating to Country-by-Country (CbC) Reports . The guidance follows Vietnam’s accession to the

Following a second round of negotiations held in Tirana from 2 to 4 June 2026, Albania and Vietnam initialled a tax treaty on 4 June 2026. The two countries signed a memorandum of understanding on the draft treaty. The Vietnamese delegation