越南修訂税收框架：個人所得税、增值税、企業所得税和特別消費税的主要變化

Vietnam has recently amended four key tax laws. The changes introduce revenue-based tax exemptions for small businesses, update EV tax rates, and give the government flexibility to adjust thresholds based on economic conditions. On April 24, 2026, Vietnam’s National Assembly passed a new law amending provisions across major tax frameworks, including personal income tax (PIT), value-added tax (VAT), corporate income tax (CIT), and special consumption tax (SCT). The law takes effect immediately upon adoption, with key provisions under Articles 1, 2, and 3, covering PIT, VAT, and CIT, applied retroactively from January 1, 2026. The amendments introduce a more flexible, threshold-based approach to taxation for small businesses, while also refining sector-specific tax policies such as electric vehicle incentives. A central reform across PIT, VAT, and CIT is the introduction of government-adjustable annual revenue thresholds, below which certain taxpayers may be exempt from tax obligations. The government is authorized to determine these thresholds based on macroeconomic conditions and fiscal capacity, allowing policy flexibility over time. The amendments interact with Vietnam’s existing CIT framework, which applies differentiated tax rates based on revenue levels: To maintain consistency across tax laws, the government’s authority to set exemption thresholds is effectively capped below VND 3 billion. Any adjustment beyond this level would require further legislative approval by the National Assembly. This ensures alignment between exemption policies and existing progressive tax structures. See also: Updated CIT Compliance in Vietnam: Key Provisions of Decree 320/2025 The revised VAT and PIT provisions extend tax relief to household businesses and individual entrepreneurs, a segment that accounts for a significant share of Vietnam’s informal and semi-formal economy. By linking tax obligations to revenue thresholds rather than fixed criteria, the law enables more responsive policy adjustments in line with economic conditions. See also: Vietnam’s New VAT Law in 2026: Key Compliance Guidance p EXPLORE IN-DEPTH INVESTMENT AND BUSINESS GUIDES. Explore vital economic, geographic, and regulatory insights for business investors, managers, or expats to navigate Vietnam’s business landscape. Our Online Business Guides offer explainer articles, news, useful tools, and videos from on-the-ground advisors who contribute to the Doing Business in Vietnam knowledge. Start exploring The law also revises SCT rates applicable to battery electric vehicles (BEVs) with fewer than 24 seats, maintaining preferential tax treatment while setting a long-term roadmap for gradual increases. g) Electric motor vehicles with fewer than 24 seats Battery electric vehicles with fewer than 24 seats Passenger cars and four-wheeled motor vehicles designed for the transport of persons with up to 9 seats; passenger pick-up trucks 3% (effective from January 1, 2026; 11% (effective from January 1, 2031) Passenger cars and four-wheeled motor vehicles designed for the transport of persons with from 10 to under 16 seats 2% (effective from January 1, 2026); 7% (effective from January 1, 2031) Passenger cars and four-wheeled motor vehicles designed for the transport of persons with from 16 to under 24 seats 1% (effective from January 1, 2026); 4% (effective from January 1, 2031) Double-cabin cargo pick-up trucks and VAN trucks with two or more rows of seats, having a fixed partition separating the passenger compartment from the cargo compartment 2% (effective from January 1, 2026); 7% (effective from January 1, 2031) This staged approach continues to support EV adoption in the short term while signaling a gradual normalization of tax rates over time. See also: Preparing for Vietnam’s Special Consumption Tax Changes in 2026: Key Compliance Highlights While the law is effective immediately from April 24, 2026, the core provisions on PIT, VAT, and CIT exemptions apply from January 1, 2026. The Ministry of Finance has been tasked with issuing implementing guidance, including a decree specifying the applicable revenue threshold, currently proposed at VND 1 billion per year, subject to final approval. With the law already in effect and key provisions applied from January 1, 2026, businesses should take a targeted approach to compliance: Early alignment will help businesses capture available tax relief while avoiding compliance gaps. Vietnam’s latest tax amendments underscore a pragmatic approach to fiscal policy, targeting relief where it is most impactful while preserving the integrity of the tax base. As implementing regulations are finalized, businesses should monitor threshold levels and assess eligibility for exemptions, particularly in sectors with significant SME participation or evolving tax incentives such as electric mobility. Managing tax in Vietnam is critical for FDI companies to stay compliant with local regulations, GST requirements, and global standards such as IFRS, navigate complex filings, and apply correct tax treatments. A well-structured tax process helps to avoid penalties and stay 100% compliant. Assistant Manager, Tax request a consultation at Or About Us Vietnam Briefing is one of five regional publications under the Asia Briefing brand. It is supported by Dezan Shira & Associates , a pan-Asia, multi-disciplinary professional services firm that assists foreign investors throughout Asia, including through offices in Hanoi , Ho Chi Minh City , and Da Nang in Vietnam. 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