Vietnam introduced several important tax and business registration updates in 2026 that companies, foreign investors, and founders should review before making filings or planning cash flow. Below is a practical overview for businesses operating in Vietnam.
Key 2026 updates to watch
1. Business registration procedures
Decree 296/2026/ND-CP, issued and effective on 23 July 2026, amends Decree 168/2025/ND-CP on enterprise registration. Companies planning incorporation, amendments to enterprise registration, or changes in legal representative and business lines should check whether their dossiers and timing are affected.
2. Tax registration
Circular 90/2026/TT-BTC, issued on 30 June 2026 and effective from 1 July 2026, provides rules on tax registration. This is relevant for new companies, branches, representative offices, and businesses updating taxpayer information.
3. 2026 tax payment deadline extensions
Decree 245/2026/ND-CP, issued and effective on 27 June 2026, extends deadlines for certain payments of VAT, corporate income tax, personal income tax, and land rent in 2026. Eligible businesses should review the conditions carefully before adjusting payment schedules.
4. Corporate income tax guidance
Circular 20/2026/TT-BTC, issued and effective on 12 March 2026, gives detailed guidance for the Corporate Income Tax Law and Decree 320/2025/ND-CP. Companies should revisit deductible expenses, tax incentives, documentation, and annual CIT finalization procedures.
5. Tax policy amendments
Law 09/2026/QH16, issued and effective on 24 April 2026, amends several tax laws, including personal income tax, VAT, corporate income tax, and special consumption tax. Businesses should track how these changes flow into implementing decrees and circulars.
What businesses should do now
- Review company registration information and planned amendments before submitting new dossiers.
- Check tax registration data for consistency across enterprise registration, tax, banking, and invoice records.
- Assess eligibility before applying any 2026 tax payment extension.
- Update accounting policies and supporting documents for CIT finalization.
- Prepare a compliance calendar for VAT, PIT, CIT, invoice, and statutory reporting deadlines.
How Informly can help
Informly supports businesses in Vietnam with company establishment in Vietnam, accounting services in Vietnam, tax compliance, tax registration, statutory reporting, and practical advisory for foreign-invested and local companies.
Need help reviewing your 2026 compliance position? Contact Informly at kate.tran@informly.vn or call 0907 392 969.
Official references
- Decree 296/2026/ND-CP on enterprise registration amendments
- Circular 90/2026/TT-BTC on tax registration
- Decree 245/2026/ND-CP on 2026 tax payment deadline extensions
- Circular 20/2026/TT-BTC on corporate income tax guidance
- Law 09/2026/QH16 amending several tax laws
This article is for general information only and should not be treated as legal or tax advice for a specific case.
