Did you know Vietnam’s new laws require ultimate owner disclosure and offer favourable corporate tax rates?
- DN Legal
- Jul 18
- 1 min read
Since early 2025, Vietnam has launched an ambitious reform agenda to modernise its business landscape, strengthen regulatory compliance, and align more closely with global standards. A major milestone came with the National Assembly’s adoption of the Law on Amending and Supplementing Certain Articles of the Law on Enterprises No. 76/2025/QH15 (Amended Enterprise Law 2025), followed by the Government’s issuance of Decree No. 168/2025/ND-CP on enterprise registration (Decree 168) on 30 June 2025. Both came into force on 1 July 2025. In tandem, the National Assembly also approved the new Law on Corporate Income Tax No. 67/2025/QH15 (Corporate Tax Law 2025), introducing tiered tax rates and sweeping changes to Vietnam’s corporate income tax incentive regime, effective from 1 October 2025. Together, these legislative developments aim to create a more streamlined, secure, and
transparent investment climate; harmonise related legal frameworks; address real-world business challenges; and reinforce Vietnam’s commitment to international anti-money laundering standards.
This legal update offers a consolidated overview of the key reforms introduced under the
Amended Enterprise Law 2025, Decree 168, and the Corporate Tax Law 2025, highlighting their practical impact on enterprises and investors. Download our complimentary legal update below for more information.