Doing Business in Vietnam 2026
The official guidebook “Doing Business in Viet Nam 2026”, prepared by Ernst & Young Viet Nam Limited in collaboration with the Foreign Investment Agency of Viet Nam. A practical overview of the country, incentives, forms of business, land, tax, customs, employment and foreign exchange control for foreign investors.
IVLF Advisors LLC is not the author or publisher of this guidebook. We share it as a resource for investors, and link to the publishers’ own version. The guidebook is general information and is not legal advice.
Illustration. The original cover is on the publishers’ guidebook.
Eleven chapters, from country profile to foreign exchange
A guide to what each chapter covers, with page ranges from the guidebook’s contents, and the IVLF pages and free tools that go with each topic.
Country profile
Country snapshot and macro-economic indicators, Viet Nam’s advantages, the political structure, the hierarchy of regulations, investment-attraction priorities, the 2021–2030 foreign investment cooperation strategy, COP26 commitments and the National Green Growth Strategy.
International Financial Center
An overview of the International Financial Center in Viet Nam.
Investment protection and incentives
The forms of investment protection, and the forms of investment incentives and support available to investors.
Forms of business
Forms of foreign direct investment, forms of enterprise, and the steps for setting up an investment project and a company in Viet Nam.
Development of intellectual property
How intellectual property is protected and developed in Viet Nam.
Accounting, taxation and customs
Accounting requirements, the principal taxes (including corporate and personal income tax, value added tax, special sales tax, transfer pricing and foreign contractor withholding tax), and customs duty and procedures.
Human resources and employment
Employment and human resources rules affecting foreign-invested businesses.
Science, technology, innovation and digital transformation
Policies and rules on science, technology, innovation and digital transformation.
Foreign exchange control
Foreign exchange control rules relevant to cross-border investment and funding.
Useful websites and publisher profiles
Links to key authorities such as the Ministry of Finance, the Foreign Investment Agency, the State Bank, the tax, customs and securities authorities, plus profiles of the Foreign Investment Agency and EY Viet Nam.
Who prepared the guidebook
Foreign Investment Agency (FIA)
FIA is part of the Ministry of Finance of Viet Nam. It advises the Minister of Finance on state management of foreign direct investment in Viet Nam and of Vietnamese direct investment abroad.
Ernst & Young Viet Nam Limited
A member of EY, established in 1992 as the first 100% foreign-invested accounting and advisory firm in Viet Nam, and the firm that prepared the guidebook with FIA.
Questions on how the guidebook applies to your project?
Our advisors can map the chapters to your structure, licensing, tax and funding questions, and tell you where the rules have moved since publication.
Source and rights: “Doing Business in Viet Nam 2026” is prepared by Ernst & Young Viet Nam Limited in collaboration with the Foreign Investment Agency of Viet Nam, and rights in the guidebook belong to its publishers. This page summarises the structure of the guidebook and links to it; it does not reproduce the guidebook. Laws and practice change, so check the current official texts before relying on any information.
