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Last updated: 2 November 2026 | Based on Personal Income Tax Law No. 109/2025/QH15, Decree No. 253/2026/ND-CP, Circular No. 87/2026/TT-BTC and relevant corporate income tax regulations.Employee allowances are an important part of compensation packages in Vietnam. For employers, however, the way an allowance is structured can affect personal...

Most FDI boards ask the wrong question: should we appoint an expatriate or a local executive? The more important question is what the Vietnam business needs from its leader over the next two to three years, and who can deliver those results sustainably.An expatriate may bring international experience, established relationships with headquarters...

How geography, natural resources, regional connectivity and regulatory reforms are reshaping investment opportunities across Asia and Vietnam.

Moving from a local company to a foreign-invested enterprise (FDI) in Vietnam is not simply about getting a higher salary. For managers and experienced professionals, it can change how decisions are made, how performance is measured, who they report to and what they need to demonstrate to advance their careers.An FDI company may offer structured...

Vietnam continues to attract foreign investment and business expansion, but finding qualified employees remains a challenge for many employers. Competition is particularly strong for professionals who combine technical expertise, industry experience and the ability to deliver measurable business results.For companies entering Vietnam or...

Updated 22 October 2026 | A practical guide for employers and foreign-invested companies.

A bad hire in Vietnam rarely shows up as a single line on the P&L. The salary is visible. The recruitment fee is visible. What is not visible is the work that was not done, the manager hours spent fixing it, and the months a seat stayed effectively empty. This guide breaks the cost of a bad hire into parts, shows a worked example in Vietnamese...

5. Vietnam Is Also Signaling Further Liberalization of Foreign Market AccessThere is another development that international investors should watch closely.In its recent action plan for developing the foreign-invested economic sector, the Vietnamese Government instructed relevant authorities to proactively review sector-specific regulations with...

Vietnam is preparing for a significant shift in the way foreign companies enter and operate in the Vietnamese market.For international businesses considering Vietnam as a manufacturing base, regional headquarters, technology hub, or new consumer market, the question is no longer simply whether Vietnam is attractive.The more important question...

The Vietnam–US trade relationship is entering an important new phase.As of September 2026, negotiations between Vietnam and the United States on an agreement covering reciprocal, fair and balanced trade have made significant progress. Following a meeting in New York on September 21, U.S. Trade Representative Jamieson Greer said the two...