{"name":"vn-facts-dump","license":"CC BY 4.0","generated_at":"2026-11-08T09:19:35Z","disclaimer":"Reference information only, not legal or financial advice. Verify against the cited official sources before relying on it.","datasets":{"changes":[{"claim":"Decree 147/2024/ND-CP on Internet services and online information takes effect (replaces Decrees 72/2013/ND-CP and 27/2018/ND-CP).","valid_from":"2024-12-25","valid_to":null,"supersedes":"Decrees 72/2013/ND-CP, 27/2018/ND-CP","sources":["https://vanban.chinhphu.vn/?pageid=27160&docid=211654"],"source_tier":"official","method":"curated","verified_at":"2026-11-07","check_level":"summary","retrieved_at":null,"data":{"topic":"law","effective":"2024-12-25"},"signature":{"alg":"EdDSA","kid":"65118b00ac03106f","sig":"OhP0HqZ1oLhaVHUXed1jG_s69VET5JQ-a9JZG9xRKV5Zf4Iza5C441QMasq_qhODs8o51SkLNVdUIVvcRPclDg"}},{"claim":"Government restructured to 14 ministries + 3 ministry-level agencies (Resolution 176/2025/QH15); e.g. Planning and Investment merged into Finance, Information and Communications into Science and Technology.","valid_from":"2025-03-01","valid_to":null,"supersedes":"18 ministries + 4 ministry-level agencies (Resolution 08/2021/QH15)","sources":["https://congbao.chinhphu.vn/van-ban/nghi-quyet-so-176-2025-qh15-44163.htm"],"source_tier":"official","method":"curated","verified_at":"2026-11-07","check_level":"summary","retrieved_at":null,"data":{"topic":"government","effective":"2025-03-01"},"signature":{"alg":"EdDSA","kid":"65118b00ac03106f","sig":"EkctNrTuBhCID_B8t5KyXE79wpnaU2W7Geo-OwcrryyolhQz_YZXBQ4xniD6L-QlB1Z7PZXuT59diWBNpWLACQ"}},{"claim":"Law on Data 60/2024/QH15 takes effect.","valid_from":"2025-07-01","valid_to":null,"supersedes":null,"sources":["https://vanban.chinhphu.vn/?pageid=27160&docid=212488"],"source_tier":"official","method":"curated","verified_at":"2026-11-07","check_level":"summary","retrieved_at":null,"data":{"topic":"law","effective":"2025-07-01"},"signature":{"alg":"EdDSA","kid":"65118b00ac03106f","sig":"_B-g3lHesDEwqQIXAddY0pvsTSe-2r7RVhODCyQDIOuSugksjB52mBXhJr_fN_3Vq40h4FAnx96LwPByeUEpAQ"}},{"claim":"Province-level units reduced from 63 to 34 (Resolution 202/2025/QH15); district level abolished, two-tier local government (province, commune).","valid_from":"2025-07-01","valid_to":null,"supersedes":"63 provinces/cities with districts","sources":["https://vanban.chinhphu.vn/?pageid=27160&docid=213930"],"source_tier":"official","method":"curated","verified_at":"2026-11-07","check_level":"summary","retrieved_at":null,"data":{"topic":"admin","effective":"2025-07-01"},"signature":{"alg":"EdDSA","kid":"65118b00ac03106f","sig":"WN7G_j2HWaFxzbCd5HMAzfIjwMxG6One0WV0Q49Cy8hGQMULmRnFSuDpEpBQ-0biWuVbqmApI7D0hax99lh1CA"}},{"claim":"Social Insurance Law 41/2024/QH15 takes effect (contribution floor/cap tied to a reference level equal to the base salary).","valid_from":"2025-07-01","valid_to":null,"supersedes":"Social Insurance Law 58/2014/QH13","sources":["https://xaydungchinhsach.chinhphu.vn/toan-van-luat-so-41-2024-qh15-bao-hiem-xa-hoi-119240723163650489.htm"],"source_tier":"official","method":"curated","verified_at":"2026-11-07","check_level":"summary","retrieved_at":null,"data":{"topic":"insurance","effective":"2025-07-01"},"signature":{"alg":"EdDSA","kid":"65118b00ac03106f","sig":"41ZBQnuPi_ANuBXmfI68vhm1DVf2SNK7gpW0-FdsQ6yHoXZOJk6r3nqz5lQBS1KXDjcozAKrJ9gR1uhxlapPBw"}},{"claim":"Personal Data Protection Law 91/2025/QH15 takes effect; Decree 356/2025/ND-CP guides it (replacing Decree 13/2023/ND-CP).","valid_from":"2026-01-01","valid_to":null,"supersedes":"Decree 13/2023/ND-CP","sources":["https://congbao.chinhphu.vn/van-ban/luat-so-91-2025-qh15-45578.htm","https://vanban.chinhphu.vn/?pageid=27160&docid=216387"],"source_tier":"official","method":"curated","verified_at":"2026-11-07","check_level":"summary","retrieved_at":null,"data":{"topic":"law","effective":"2026-01-01"},"signature":{"alg":"EdDSA","kid":"65118b00ac03106f","sig":"2WS3DwPAbT7FkEq3NqieG6hY2sHrzMRIDjM8iR4FtleMkQ3tcStc3BODn1uJWn8ms1js0HnMzk3riF2ZjIQXAw"}},{"claim":"Regional minimum wages raised (Decree 293/2025/ND-CP): Region I VND 5,310,000/month.","valid_from":"2026-01-01","valid_to":null,"supersedes":"Decree 74/2024/ND-CP (Region I 4,960,000)","sources":["https://xaydungchinhsach.chinhphu.vn/nghi-dinh-so-293-2025-nd-cp-quy-dinh-muc-luong-toi-thieu-doi-voi-nguoi-lao-dong-lam-viec-theo-hop-dong-lao-dong-119251110172808433.htm"],"source_tier":"official","method":"curated","verified_at":"2026-11-07","check_level":"summary","retrieved_at":null,"data":{"topic":"salary","effective":"2026-01-01"},"signature":{"alg":"EdDSA","kid":"65118b00ac03106f","sig":"j1V1RN4W3aEeZfcKRcL6WrGuHHK9YOWCs_L62enpOu2yUR79VsTWM9JgVHYboOGWBceLqqFJTO05IW-uBfgqBw"}},{"claim":"Personal income tax family deductions raised to VND 15.5M (taxpayer) and 6.2M (dependant) per month (Resolution 110/2025/UBTVQH15).","valid_from":"2026-01-01","valid_to":null,"supersedes":"11M / 4.4M (Resolution 954/2020/UBTVQH14)","sources":["https://vanban.chinhphu.vn/?pageid=27160&docid=215927"],"source_tier":"official","method":"curated","verified_at":"2026-11-07","check_level":"summary","retrieved_at":null,"data":{"topic":"tax","effective":"2026-01-01"},"signature":{"alg":"EdDSA","kid":"65118b00ac03106f","sig":"BaoMVjg62pOoXl87lD1mGofEpqxxJaq3WrOVhJEynIuItkcTOpNF2SfC3y-YbwOM4dPFx6EKbsH6QsdevPNZCg"}},{"claim":"Personal income tax on employment income moves to 5 brackets (5/10/20/30/35%) from tax year 2026 (Law 109/2025/QH15).","valid_from":"2026-01-01","valid_to":null,"supersedes":"7 brackets under Law 04/2007/QH12","sources":["https://xaydungchinhsach.chinhphu.vn/chi-tiet-bieu-thue-thu-nhap-ca-nhan-luy-tien-tung-phan-119260327091407544.htm"],"source_tier":"official","method":"curated","verified_at":"2026-11-07","check_level":"summary","retrieved_at":null,"data":{"topic":"tax","effective":"2026-01-01"},"signature":{"alg":"EdDSA","kid":"65118b00ac03106f","sig":"ryz1fkJg1nRZSfvRZPH2ZgmrH-Hc6adN0qxsVVVisdso2lwF76stMCGbroB2z2-JXcJZnTIFwRC5dYvYP8irCg"}},{"claim":"Presumptive tax (thuế khoán) for household businesses abolished; tax-free revenue threshold VND 1 billion/year (Decree 141/2026/ND-CP amending Decree 68/2026/ND-CP).","valid_from":"2026-01-01","valid_to":null,"supersedes":"Presumptive tax; VND 100M threshold (later 500M in Law 109/2025/QH15)","sources":["https://xaydungchinhsach.chinhphu.vn/toan-van-nghi-dinh-so-141-2026-nd-cp-nang-nguong-doanh-thu-khong-phai-chiu-thue-len-1-ty-dong-119260504154326455.htm"],"source_tier":"official","method":"curated","verified_at":"2026-11-07","check_level":"summary","retrieved_at":null,"data":{"topic":"tax","effective":"2026-01-01"},"signature":{"alg":"EdDSA","kid":"65118b00ac03106f","sig":"MZgiicERpUH001bQWFUPIC6W2zu5IEhKdp0oq4lxouma_720HPxEZ8gsqUhKdx0FVFw_ejWHk4Of2niXPss_DQ"}},{"claim":"Law on Artificial Intelligence 134/2025/QH15 takes effect (adopted 2025-12-10).","valid_from":"2026-03-01","valid_to":null,"supersedes":null,"sources":["https://vanban.chinhphu.vn/?pageid=27160&docid=216334"],"source_tier":"official","method":"curated","verified_at":"2026-11-07","check_level":"summary","retrieved_at":null,"data":{"topic":"law","effective":"2026-03-01"},"signature":{"alg":"EdDSA","kid":"65118b00ac03106f","sig":"7ev2pdkRNoddw39kUc7OkJbZ3yumfqaW_pFa3eo3eedxXbNd2faGvdbDSVosJDP-Gg8MH_DVBQ2bHSO4gzu5Bw"}},{"claim":"Amended Intellectual Property Law 131/2025/QH15 takes effect, incl. use of published data for research and AI training without unreasonably harming right holders.","valid_from":"2026-04-01","valid_to":null,"supersedes":null,"sources":["https://vanban.chinhphu.vn/?pageid=27160&docid=216511"],"source_tier":"official","method":"curated","verified_at":"2026-11-07","check_level":"summary","retrieved_at":null,"data":{"topic":"law","effective":"2026-04-01"},"signature":{"alg":"EdDSA","kid":"65118b00ac03106f","sig":"lv-3VrRVW5oGfcuLKfl11xsUb1g6Y6IzEojOqBozYdbWtokFV0sysjCU5uyT6gVHH7BRdggt3rJfLD-asU19CQ"}},{"claim":"National Assembly (XVI term) adopts Resolution 09/2026/QH16 on the Government structure: again 14 ministries + 3 ministry-level agencies, same list as Resolution 176/2025/QH15.","valid_from":"2026-04-07","valid_to":null,"supersedes":null,"sources":["https://vanban.chinhphu.vn/?pageid=27160&docid=217709"],"source_tier":"official","method":"curated","verified_at":"2026-11-08","check_level":"full_text","retrieved_at":null,"data":{"topic":"government","effective":"2026-04-07"},"signature":{"alg":"EdDSA","kid":"65118b00ac03106f","sig":"ELSqlWf5LGeWJ1MSWQDfmIOs3ceyaXVwXtMHTic2_sqBo69iqMI2RiM1v1XNJkhVcWmIKW4MEzM9WITgk11aBQ"}},{"claim":"Base salary (lương cơ sở) raised to VND 2,530,000/month (Decree 161/2026/ND-CP).","valid_from":"2026-07-01","valid_to":null,"supersedes":"VND 2,340,000 (Decree 73/2024/ND-CP)","sources":["https://baochinhphu.vn/chinh-thuc-tang-luong-co-so-len-2530000-dong-thang-tu-01-7-2026-102260516214238878.htm"],"source_tier":"official","method":"curated","verified_at":"2026-11-07","check_level":"summary","retrieved_at":null,"data":{"topic":"salary","effective":"2026-07-01"},"signature":{"alg":"EdDSA","kid":"65118b00ac03106f","sig":"i0_fgJw9awX_Odm3Pfm8VYADYH_1xHJd_zgT-79BbWQCI4eu7lu6wQFQtXRHAaoZk5d_5vm5cECpOYCauBl3Cw"}},{"claim":"24 November each year is Vietnamese Culture Day; workers get a paid day off (Resolution 28/2026/QH16, Art. 2).","valid_from":"2026-07-01","valid_to":null,"supersedes":"11 statutory public holidays","sources":["https://xaydungchinhsach.chinhphu.vn/toan-van-nghi-quyet-so-28-2026-qh16-ve-phat-trien-van-hoa-viet-nam-119260508142130402.htm"],"source_tier":"official","method":"curated","verified_at":"2026-11-07","check_level":"summary","retrieved_at":null,"data":{"topic":"holiday","effective":"2026-07-01"},"signature":{"alg":"EdDSA","kid":"65118b00ac03106f","sig":"ruWBk3lofSSWIMent1pjtq6wWDVLjYe2Ui6waoS18Qzo5MQqNC7PeDoUl2oz_7ridm1aNCkesFhcyjoPQjEmBQ"}},{"claim":"Social insurance contribution cap rises to VND 50,600,000/month (20 x base salary VND 2,530,000).","valid_from":"2026-07-01","valid_to":null,"supersedes":"VND 46,800,000/month","sources":["https://baohiemxahoi.gov.vn/tintuc/Pages/linh-vuc-bao-hiem-xa-hoi.aspx?ItemID=26585&CateID=168"],"source_tier":"official","method":"curated","verified_at":"2026-11-07","check_level":"summary","retrieved_at":null,"data":{"topic":"insurance","effective":"2026-07-01"},"signature":{"alg":"EdDSA","kid":"65118b00ac03106f","sig":"_1M0MqfDCy64nqFyQNPp9Pcqq6V_rd9TnBftkUmioHBH_hWwNrLToCTX5CSfN8iWuc-WtTe-JgGvMcZK7-1oDg"}}],"figures":[{"claim":"The base salary (lương cơ sở) is VND 2,530,000/month from 2026-07-01 (Decree 161/2026/ND-CP).","valid_from":"2026-07-01","valid_to":null,"supersedes":"VND 2,340,000/month (Decree 73/2024/ND-CP, 2024-07-01 to 2026-06-30)","sources":["https://vanban.chinhphu.vn/?pageid=27160&docid=218107","https://baochinhphu.vn/chinh-thuc-tang-luong-co-so-len-2530000-dong-thang-tu-01-7-2026-102260516214238878.htm","https://xaydungchinhsach.chinhphu.vn/tu-01-7-chinh-phu-tang-luong-co-so-119260517100243881.htm"],"source_tier":"official","method":"curated","verified_at":"2026-11-08","check_level":"full_text","retrieved_at":null,"data":{"slug":"luong-co-so","topic":"salary","title":"Mức lương cơ sở (base salary, public sector)","value":{"amount":2530000,"unit":"VND/month"},"outdated_answer":"VND 1,800,000 or 2,340,000"},"signature":{"alg":"EdDSA","kid":"65118b00ac03106f","sig":"plT0FMd2hxvv4YKKqqkJ1HYMLkWvZiTqkzt1mxwq_X-7aOUwQcbTb2TME4PyZ5w3j3tj8IEClbPS5VrK5hrXAw"}},{"claim":"Regional minimum wages from 2026-01-01 (Decree 293/2025/ND-CP): Region I 5,310,000; II 4,730,000; III 4,140,000; IV 3,700,000 VND/month.","valid_from":"2026-01-01","valid_to":null,"supersedes":"Decree 74/2024/ND-CP: 4,960,000 / 4,410,000 / 3,860,000 / 3,450,000","sources":["https://xaydungchinhsach.chinhphu.vn/nghi-dinh-so-293-2025-nd-cp-quy-dinh-muc-luong-toi-thieu-doi-voi-nguoi-lao-dong-lam-viec-theo-hop-dong-lao-dong-119251110172808433.htm","https://baochinhphu.vn/tang-luong-toi-thieu-vung-tu-1-1-2026-102251110175033018.htm"],"source_tier":"official","method":"curated","verified_at":"2026-11-08","check_level":"full_text","retrieved_at":null,"data":{"slug":"luong-toi-thieu-vung","topic":"salary","title":"Lương tối thiểu vùng 2026 (regional minimum wage)","value":{"unit":"VND/month","monthly":{"I":5310000,"II":4730000,"III":4140000,"IV":3700000},"hourly":{"I":25500,"II":22700,"III":20000,"IV":17800}},"outdated_answer":"4,960,000 (Region I) or older 4,680,000"},"signature":{"alg":"EdDSA","kid":"65118b00ac03106f","sig":"u7XsNk-xCMDNFPV4oj8YpsI9SP_z9sA8SLNXXAh7DKVjAeHpVS324um7ASd6TefkA0I5SuhqdZEuI6ale8m_AA"}},{"claim":"Personal income tax family deductions from tax year 2026 (Resolution 110/2025/UBTVQH15): VND 15,500,000/month for the taxpayer, VND 6,200,000/month per dependant.","valid_from":"2026-01-01","valid_to":null,"supersedes":"11,000,000 / 4,400,000 (Resolution 954/2020/UBTVQH14)","sources":["https://vanban.chinhphu.vn/?pageid=27160&docid=215927","https://xaydungchinhsach.chinhphu.vn/nghi-quyet-110-2025-ubtvqh15-dieu-chinh-muc-giam-tru-gia-canh-cua-thue-thu-nhap-ca-nhan-119251110101313787.htm"],"source_tier":"official","method":"curated","verified_at":"2026-11-08","check_level":"full_text","retrieved_at":null,"data":{"slug":"giam-tru-gia-canh","topic":"tax","title":"Giảm trừ gia cảnh thuế TNCN (personal income tax deductions)","value":{"taxpayer":15500000,"dependant":6200000,"unit":"VND/month"},"outdated_answer":"11,000,000 and 4,400,000"},"signature":{"alg":"EdDSA","kid":"65118b00ac03106f","sig":"c3sYirP7Qfhn9buKCHfLBMJQDt5r3H-_sFvq0h4j1R8Yvqf6KAOk9b2TwprL5lKf1-0HfHVj7E6pWn0sg8iqBw"}},{"claim":"Vietnam has 34 province-level units (28 provinces, 6 cities; Resolution 202/2025/QH15) and 3,321 commune-level units (Ministry of Home Affairs, 2026-02); the district level ended on 2025-07-01 (Law 72/2025/QH15, Art. 51(3)).","valid_from":"2025-07-01","valid_to":null,"supersedes":"63 province-level units with a district level","sources":["https://vanban.chinhphu.vn/?pageid=27160&docid=213930","https://datafiles.chinhphu.vn/cpp/files/vbpq/2025/7/2025_807-808_72-2025-qh15..pdf","https://xaydungchinhsach.chinhphu.vn/khong-co-chu-truong-tiep-tuc-sap-xep-sap-nhap-cap-tinh-cap-xa-119260306075122013.htm"],"source_tier":"official","method":"curated","verified_at":"2026-11-08","check_level":"summary","retrieved_at":null,"data":{"slug":"so-tinh-thanh","topic":"admin","title":"Số đơn vị hành chính cấp tỉnh","value":{"provinces":34,"communes":3321,"tiers":2},"outdated_answer":"63 provinces with districts (quận/huyện)"},"signature":{"alg":"EdDSA","kid":"65118b00ac03106f","sig":"kjq-t9fAvHU-rtp1h-yZqDhTAHnkvuK9W9re5lZ-wsIQqgBW6-goh9n0ToUUj4ZnuKy8txchqQJbwA_Bk2QNAA"}},{"claim":"The Government has 14 ministries and 3 ministry-level agencies (Resolution 09/2026/QH16 of 2026-04-07 for the XVI National Assembly term; same structure as Resolution 176/2025/QH15, ministries operating from 2025-03-01): Defence; Public Security; Foreign Affairs; Home Affairs; Justice; Finance; Industry and Trade; Construction; Agriculture and Environment; Science and Technology; Ethnic Minorities and Religions; Culture, Sports and Tourism; Education and Training; Health; plus Government Office, Government Inspectorate, State Bank of Vietnam.","valid_from":"2025-03-01","valid_to":null,"supersedes":"18 ministries + 4 ministry-level agencies (e.g. Ministry of Planning and Investment, Ministry of Information and Communications, MONRE, MARD, MOLISA, Ministry of Transport)","sources":["https://vanban.chinhphu.vn/?pageid=27160&docid=217709","https://congbao.chinhphu.vn/van-ban/nghi-quyet-so-176-2025-qh15-44163.htm"],"source_tier":"official","method":"curated","verified_at":"2026-11-08","check_level":"full_text","retrieved_at":null,"data":{"slug":"co-cau-chinh-phu","topic":"government","title":"Cơ cấu Chính phủ (government structure)","value":{"ministries":14,"ministry_level_agencies":3},"outdated_answer":"Ministry of Planning and Investment / Ministry of Information and Communications still exist"},"signature":{"alg":"EdDSA","kid":"65118b00ac03106f","sig":"go9V4B64vdYGPkaqcTsW5jGmqm2Pr33vmKNV9XMYpshHWuwl48cxiF_cwUEfG-mUHZyUXCDSYcEuvLXdKn3fAg"}},{"claim":"24 November each year is Vietnamese Culture Day; workers get a paid day off (Resolution 28/2026/QH16, Art. 2, effective 2026-07-01).","valid_from":"2026-07-01","valid_to":null,"supersedes":"11 statutory public holidays per year","sources":["https://xaydungchinhsach.chinhphu.vn/toan-van-nghi-quyet-so-28-2026-qh16-ve-phat-trien-van-hoa-viet-nam-119260508142130402.htm"],"source_tier":"official","method":"curated","verified_at":"2026-11-07","check_level":"summary","retrieved_at":null,"data":{"slug":"ngay-van-hoa-viet-nam","topic":"holiday","title":"Ngày Văn hóa Việt Nam 24/11 (new paid holiday)","value":{"date":"11-24","paid":true},"outdated_answer":"Vietnam has 11 public holidays"},"signature":{"alg":"EdDSA","kid":"65118b00ac03106f","sig":"DBB9ubjFNpH6wNhoS6aNeHKpZtQuTwAMan_3qYY5QuDTmj4IrfePCdetsxaTJhP9FXxRnM1SsYZM9mF7lxXVDg"}},{"claim":"From tax year 2026, employment income of residents is taxed in 5 progressive brackets (Law 109/2025/QH15, Art. 9(2); the law takes effect 2026-07-01, salary and business-income provisions apply from tax period 2026), monthly taxable income: up to 10M 5%; 10-30M 10%; 30-60M 20%; 60-100M 30%; over 100M 35%.","valid_from":"2026-01-01","valid_to":null,"supersedes":"7 brackets 5/10/15/20/25/30/35% with thresholds 5/10/18/32/52/80M (Law 04/2007/QH12)","sources":["https://xaydungchinhsach.chinhphu.vn/chi-tiet-bieu-thue-thu-nhap-ca-nhan-luy-tien-tung-phan-119260327091407544.htm","https://congbao.chinhphu.vn/van-ban/luat-so-109-2025-qh15-468671.htm"],"source_tier":"official","method":"curated","verified_at":"2026-11-08","check_level":"full_text","retrieved_at":null,"data":{"slug":"bieu-thue-tncn","topic":"tax","title":"Biểu thuế TNCN lũy tiến 5 bậc (PIT brackets)","value":{"unit":"VND/month","brackets":[{"up_to":10000000,"rate":0.05},{"up_to":30000000,"rate":0.1},{"up_to":60000000,"rate":0.2},{"up_to":100000000,"rate":0.3},{"up_to":null,"rate":0.35}]},"outdated_answer":"7 tax brackets (5% to 35%), first bracket up to 5 million"},"signature":{"alg":"EdDSA","kid":"65118b00ac03106f","sig":"8HQwZ330PFe0youLrwC4TMrjcEXqBLmJV6enLvRXhroW0LEHq9bz2bQYQLlCyZ1NxBxO__8JoWzIe3jUwwD-Cw"}},{"claim":"Household and individual businesses with annual revenue up to VND 1 billion pay no VAT or PIT (Decree 141/2026/ND-CP of 2026-04-29 amending Decree 68/2026/ND-CP, applied retroactively from 2026-01-01); households move from presumptive tax (thuế khoán) to self-declaration from 2026-01-01.","valid_from":"2026-01-01","valid_to":null,"supersedes":"VND 100M/year threshold and presumptive tax; then VND 500M/year in Law 109/2025/QH15 before Decree 141/2026/ND-CP","sources":["https://xaydungchinhsach.chinhphu.vn/toan-van-nghi-dinh-so-141-2026-nd-cp-nang-nguong-doanh-thu-khong-phai-chiu-thue-len-1-ty-dong-119260504154326455.htm","https://baochinhphu.vn/chinh-thuc-nang-nguong-chiu-thue-voi-ho-kinh-doanh-len-01-ty-dong-nam-ap-dung-tu-1-1-2026-102260429185517215.htm"],"source_tier":"official","method":"curated","verified_at":"2026-11-08","check_level":"full_text","retrieved_at":null,"data":{"slug":"nguong-thue-ho-kinh-doanh","topic":"tax","title":"Ngưỡng doanh thu chịu thuế hộ kinh doanh; bỏ thuế khoán","value":{"threshold":1000000000,"unit":"VND/year","presumptive_tax":"abolished"},"outdated_answer":"VND 100 million (or 200/500 million) threshold; households pay presumptive tax (thuế khoán)"},"signature":{"alg":"EdDSA","kid":"65118b00ac03106f","sig":"f2khY78308xq7rihA34we6UeTbq_3QKFi4fw_54kRYhCnm_U4CY6-QYS6rmCrLzsYvhpMFWnlJBU50cJZtAhCA"}},{"claim":"From 2026-07-01 the maximum monthly salary for compulsory social insurance contributions is VND 50,600,000 (20 x the reference level, which equals the base salary of VND 2,530,000; Law 41/2024/QH15 Arts. 31, 141(13); base salary per Decree 161/2026/ND-CP). Employees contribute 8% to social insurance, 1.5% health insurance and 1% unemployment insurance (10.5%).","valid_from":"2026-07-01","valid_to":null,"supersedes":"VND 46,800,000 cap (20 x VND 2,340,000)","sources":["https://vanban.chinhphu.vn/?pageid=27160&docid=218107","https://baohiemxahoi.gov.vn/tintuc/Pages/linh-vuc-bao-hiem-xa-hoi.aspx?ItemID=26585&CateID=168","https://xaydungchinhsach.chinhphu.vn/toan-van-luat-so-41-2024-qh15-bao-hiem-xa-hoi-119240723163650489.htm"],"source_tier":"official","method":"curated","verified_at":"2026-11-08","check_level":"summary","retrieved_at":null,"data":{"slug":"tran-dong-bhxh","topic":"insurance","title":"Mức tiền lương đóng BHXH tối đa (social insurance cap)","value":{"cap":50600000,"floor":2530000,"unit":"VND/month","employee_rates":{"social_insurance":0.08,"health_insurance":0.015,"unemployment_insurance":0.01}},"outdated_answer":"VND 46,800,000 (or 36,000,000) cap"},"signature":{"alg":"EdDSA","kid":"65118b00ac03106f","sig":"WO4Y8oxuXXv6HaZDZ5Mog0pjxswE1q-ELsSZyIA9QYffqgcl7jtdoaW7jZmZUPJNoDQM9qJt-5IMp2DOLkpICQ"}},{"claim":"The standard VAT rate is 10% (Law 48/2024/QH15, Art. 9(3), from 2025-07-01); most goods and services taxed at 10% are temporarily taxed at 8% until 2026-12-31 (Resolution 204/2025/QH15, Decree 174/2025/ND-CP), excluding, among others, telecoms, finance, banking, securities, insurance, real estate, metal products, mining products (except coal) and goods subject to special consumption tax (except petrol). The 8% rate lapses after 2026-12-31 unless extended.","valid_from":"2025-07-01","valid_to":null,"supersedes":"VAT Law 48/2024/QH15 replaces the earlier VAT Law (rates 0/5/10%); the 8% reduction is a temporary measure","sources":["https://datafiles.chinhphu.vn/cpp/files/vbpq/2026/02/12-vbhn-vpqh.pdf","https://vanban.chinhphu.vn/?pageid=27160&docid=214209&classid=1","https://congbao.chinhphu.vn/van-ban/nghi-dinh-so-174-2025-nd-cp-45374.htm"],"source_tier":"official","method":"curated","verified_at":"2026-11-08","check_level":"full_text","retrieved_at":null,"data":{"slug":"thue-suat-gtgt","topic":"tax","title":"Thuế suất GTGT: 10% và mức giảm tạm thời 8% (VAT rate)","value":{"standard_rate":0.1,"temporary_rate":0.08,"temporary_until":"2026-12-31","other_rates":[0,0.05]},"outdated_answer":"VAT is a flat 10% with no temporary reduction (or the 8% reduction ended in 2025)"},"signature":{"alg":"EdDSA","kid":"65118b00ac03106f","sig":"rZdvi1xERvQ9zdiCEJaqt1V1lbZUsEWbhQCly8L9x5Qlb2bRxhhVwnHICLRCPy1ABRzNYaw-x6NtjLWInRfOCQ"}},{"claim":"From 2026-07-01 (Law 108/2025/QH15; Decree 252/2026/ND-CP, Art. 10): monthly tax returns are due on the 20th of the following month; quarterly returns on the last day of the first month of the following quarter (31 Jan, 30 Apr, 31 Jul, 31 Oct); payment is due no later than the filing deadline (Law 108/2025/QH15, Art. 14(1)(a)).","valid_from":"2026-07-01","valid_to":null,"supersedes":"Law 38/2019/QH14 and Decree 126/2020/ND-CP regime (replaced from 2026-07-01)","sources":["https://congbaocdn.chinhphu.vn/180507251028987904/2026/1/24/108signed-17692413914281416017170.pdf","https://congbaocdn.chinhphu.vn/180507251028987904/2026/7/16/469958-1784169386_v1_1784170386_signed.pdf"],"source_tier":"official","method":"curated","verified_at":"2026-11-08","check_level":"full_text","retrieved_at":null,"data":{"slug":"han-nop-thue-thang-quy","topic":"tax","title":"Hạn nộp tờ khai và nộp thuế theo tháng/quý (monthly and quarterly tax filing deadlines)","value":{"monthly_deadline":"20th of the following month","quarterly_deadline":"last day of the first month of the following quarter","payment":"same day as the filing deadline"},"outdated_answer":"Deadlines are set by Law 38/2019/QH14 and Decree 126/2020/ND-CP"},"signature":{"alg":"EdDSA","kid":"65118b00ac03106f","sig":"kLZtrgvr3KxbZMTWbwODko5Y5raBO4-ghCSJYI2HRoRiIl8i2uhA-s7Dt70_aTbGjR7Y_ZlEuLYQCyd9RZNPAg"}},{"claim":"From 2026-07-01 (Decree 252/2026/ND-CP, Art. 10(5)): annual corporate income tax finalization is due on the last day of the 3rd month after the accounting period ends (31 March for a calendar-year company); annual personal income tax finalization by individuals with salary or wage income who finalize directly with the tax authority is due on the last day of the 4th month after the calendar year ends (30 April); finalization made by an employer on behalf of employees is not covered by this card; foreign residents leaving Vietnam must finalize before departure and no later than 45 days after the labour contract ends.","valid_from":"2026-07-01","valid_to":null,"supersedes":"Decree 126/2020/ND-CP regime (replaced from 2026-07-01)","sources":["https://congbaocdn.chinhphu.vn/180507251028987904/2026/7/16/469958-1784169386_v1_1784170386_signed.pdf"],"source_tier":"official","method":"curated","verified_at":"2026-11-08","check_level":"full_text","retrieved_at":null,"data":{"slug":"han-quyet-toan-thue-nam","topic":"tax","title":"Hạn quyết toán thuế TNDN và TNCN năm (annual CIT and PIT finalization deadlines)","value":{"cit_annual":"last day of the 3rd month after the accounting period","pit_annual_individual":"last day of the 4th month after the calendar year","pit_departing_foreigner":"before departure, at most 45 days after the contract ends"},"outdated_answer":"Annual finalization deadlines are set by Decree 126/2020/ND-CP"},"signature":{"alg":"EdDSA","kid":"65118b00ac03106f","sig":"fYU-2l7BNrw_tSOq-8ZNodb-qNFkWqUI9kI89sgj7JFeB4eEIiGYGNooP-f3mIKkv4ZRSaFoVqZummkCSBmlBg"}},{"claim":"Citizens of Germany, France, Italy, Spain, the UK, Russia, Japan, South Korea, Denmark, Sweden, Norway and Finland may enter Vietnam without a visa for up to 45 days from entry, for any purpose, from 2025-03-15 to 2028-03-14 (Resolution 44/NQ-CP of 2025-03-07).","valid_from":"2025-03-15","valid_to":null,"supersedes":"Exemption under Resolutions 32/NQ-CP (2022) and 128/NQ-CP (2023), which expired on 2025-03-15","sources":["https://datafiles.chinhphu.vn/cpp/files/vbpq/2025/3/44-npcp.signed.pdf"],"source_tier":"official","method":"curated","verified_at":"2026-11-08","check_level":"full_text","retrieved_at":null,"data":{"slug":"mien-thi-thuc-nghi-quyet-44","topic":"visa","title":"Miễn thị thực đơn phương cho 12 nước (Resolution 44/NQ-CP)","value":{"stay_days":45,"valid_from":"2025-03-15","valid_to":"2028-03-14","countries":["Germany","France","Italy","Spain","United Kingdom","Russia","Japan","South Korea","Denmark","Sweden","Norway","Finland"]},"outdated_answer":"The exemption for these countries ended on 2025-03-14 and is not renewed"},"signature":{"alg":"EdDSA","kid":"65118b00ac03106f","sig":"7OUJUZYvqsVlJAw-EOSljk1so2-ht3ROpfdv-5vz40Z_BWAO-mwsn4MIhOee_tQUdWBnTbzbadK3bXokNahpBw"}},{"claim":"Citizens of Belgium, Bulgaria, Croatia, Czechia, Hungary, Luxembourg, the Netherlands, Poland, Romania, Slovakia, Slovenia and Switzerland may enter Vietnam without a visa for up to 45 days for tourism only, from 2025-08-15 to 2028-08-14 (Resolution 229/NQ-CP of 2025-08-08).","valid_from":"2025-08-15","valid_to":null,"supersedes":"Resolution 11/NQ-CP (Poland, Czechia, Switzerland), ended 2025-08-15","sources":["https://datafiles.chinhphu.vn/cpp/files/vbpq/2025/8/229-cp.signed.pdf"],"source_tier":"official","method":"curated","verified_at":"2026-11-08","check_level":"full_text","retrieved_at":null,"data":{"slug":"mien-thi-thuc-nghi-quyet-229","topic":"visa","title":"Miễn thị thực du lịch cho 12 nước châu Âu (Resolution 229/NQ-CP)","value":{"stay_days":45,"purpose":"tourism_only","valid_from":"2025-08-15","valid_to":"2028-08-14","countries":["Belgium","Bulgaria","Croatia","Czechia","Hungary","Luxembourg","Netherlands","Poland","Romania","Slovakia","Slovenia","Switzerland"]},"outdated_answer":"Only Poland, Czechia and Switzerland are exempt among these countries"},"signature":{"alg":"EdDSA","kid":"65118b00ac03106f","sig":"BVZltqZ-v6nteoEPXcHZ2XXDdy4ncq0YWTJNw9Au_fiwDOiCn0MwtXYKfKHA6KbX_VAkiZY-abot9IrFiqRmCg"}},{"claim":"E-visas are valid for up to 90 days, single or multiple entry, and are processed within 3 working days; citizens of all countries and territories are eligible (Law 47/2014/QH13 as amended by Law 23/2023/QH15; Resolution 127/NQ-CP, from 2023-08-15).","valid_from":"2023-08-15","valid_to":null,"supersedes":"Pre-2023-08-15 e-visa rules (Resolution 127/NQ-CP widened eligibility and changed validity)","sources":["https://vanban.chinhphu.vn/?pageid=27160&docid=208477","https://datafiles.chinhphu.vn/cpp/files/vbpq/2023/8/127nq.signed.pdf","https://congbaocdn.chinhphu.vn/180507251028987904/2026/4/10/469192-1775620625_v1_1775783105_signed.pdf"],"source_tier":"official","method":"curated","verified_at":"2026-11-08","check_level":"full_text","retrieved_at":null,"data":{"slug":"thi-thuc-dien-tu","topic":"visa","title":"Thị thực điện tử (e-visa)","value":{"validity_days":90,"entries":"single_or_multiple","processing_working_days":3,"eligible":"all_countries_and_territories"},"outdated_answer":"E-visas are single-entry, valid 30 days, for a limited list of countries"},"signature":{"alg":"EdDSA","kid":"65118b00ac03106f","sig":"AMak1hHPCP-_kPR_5e1_2PI150MOBCSDvDtVNjMJP0hmZ_5yPt7L4LHUeiMGwxUZUImqekWfFOcAFusbbK_ICw"}}],"documents":[{"claim":"45/2019/QH14 (Bộ luật Lao động) is in force since 2021-01-01.","valid_from":"2021-01-01","valid_to":null,"supersedes":null,"sources":["https://vanban.chinhphu.vn/?pageid=27160&docid=198540"],"source_tier":"official","method":"curated","verified_at":"2026-11-07","check_level":"summary","retrieved_at":null,"data":{"id":"45/2019/QH14","type":"code","title_vi":"Bộ luật Lao động","issuer":"Quốc hội","issued":"2019-11-20","effective":"2021-01-01","replaces":null,"replaced_by":null,"replaced_on":null,"amends":null,"note":null,"status":"in_force"},"signature":{"alg":"EdDSA","kid":"65118b00ac03106f","sig":"nV1cOpdXL7W1ASvfFGHxxSkZkCIhPZprvy1BZfCjEymU7Bjn8PyxW96jgmUF4vrbhBY7iRhC1ZUa8xkezBefBA"}},{"claim":"147/2024/NĐ-CP (Quản lý, cung cấp, sử dụng dịch vụ Internet và thông tin trên mạng) is in force since 2024-12-25.","valid_from":"2024-12-25","valid_to":null,"supersedes":"72/2013/NĐ-CP, 27/2018/NĐ-CP","sources":["https://vanban.chinhphu.vn/?pageid=27160&docid=211654"],"source_tier":"official","method":"curated","verified_at":"2026-11-07","check_level":"summary","retrieved_at":null,"data":{"id":"147/2024/NĐ-CP","type":"decree","title_vi":"Quản lý, cung cấp, sử dụng dịch vụ Internet và thông tin trên mạng","issuer":"Chính phủ","issued":"2024-11-09","effective":"2024-12-25","replaces":["72/2013/NĐ-CP","27/2018/NĐ-CP"],"replaced_by":null,"replaced_on":null,"amends":null,"note":null,"status":"in_force"},"signature":{"alg":"EdDSA","kid":"65118b00ac03106f","sig":"21IwGkyvOqgcO3SBJWyq6wWZd8JqXJwNyyvBIXoFXfyRnntMQg-lwt9f2B7B8gx9K_mFRsDQWTDF2Te0fn_wDQ"}},{"claim":"72/2013/NĐ-CP (Quản lý, cung cấp, sử dụng dịch vụ Internet và thông tin trên mạng (cũ)) is no longer in force: replaced by 147/2024/NĐ-CP from 2024-12-25.","valid_from":null,"valid_to":"2024-12-25","supersedes":null,"sources":["https://vanban.chinhphu.vn/?pageid=27160&docid=211654"],"source_tier":"official","method":"curated","verified_at":"2026-11-07","check_level":"summary","retrieved_at":null,"data":{"id":"72/2013/NĐ-CP","type":"decree","title_vi":"Quản lý, cung cấp, sử dụng dịch vụ Internet và thông tin trên mạng (cũ)","issuer":"Chính phủ","issued":null,"effective":null,"replaces":null,"replaced_by":"147/2024/NĐ-CP","replaced_on":"2024-12-25","amends":null,"note":null,"status":"replaced"},"signature":{"alg":"EdDSA","kid":"65118b00ac03106f","sig":"yYczOvqgE9M5Ck9C8TLnDLwg9Jn7fa4K8HHQuAP4ZAwn6AE0lGt60Fs3Asmkll5MLwbY7ANlGOJxnUmjH0woBQ"}},{"claim":"27/2018/NĐ-CP (Sửa đổi Nghị định 72/2013/NĐ-CP) is no longer in force: replaced by 147/2024/NĐ-CP from 2024-12-25.","valid_from":null,"valid_to":"2024-12-25","supersedes":null,"sources":["https://vanban.chinhphu.vn/?pageid=27160&docid=211654"],"source_tier":"official","method":"curated","verified_at":"2026-11-07","check_level":"summary","retrieved_at":null,"data":{"id":"27/2018/NĐ-CP","type":"decree","title_vi":"Sửa đổi Nghị định 72/2013/NĐ-CP","issuer":"Chính phủ","issued":null,"effective":null,"replaces":null,"replaced_by":"147/2024/NĐ-CP","replaced_on":"2024-12-25","amends":null,"note":null,"status":"replaced"},"signature":{"alg":"EdDSA","kid":"65118b00ac03106f","sig":"LX0HDm8nBxvQBLboMZf7chLz1EEJt-bmxFF-_JmKodmJh6u5F_ZsUr7cNfzdUtO7ech-k_Kjqla15qtVxNiKBA"}},{"claim":"60/2024/QH15 (Luật Dữ liệu) is in force since 2025-07-01.","valid_from":"2025-07-01","valid_to":null,"supersedes":null,"sources":["https://vanban.chinhphu.vn/?pageid=27160&docid=212488"],"source_tier":"official","method":"curated","verified_at":"2026-11-07","check_level":"summary","retrieved_at":null,"data":{"id":"60/2024/QH15","type":"law","title_vi":"Luật Dữ liệu","issuer":"Quốc hội","issued":"2024-11-30","effective":"2025-07-01","replaces":null,"replaced_by":null,"replaced_on":null,"amends":null,"note":null,"status":"in_force"},"signature":{"alg":"EdDSA","kid":"65118b00ac03106f","sig":"3c6iB7F-rjRovIsa_3zWXD4PWPb99m48AhkOTmXVs-P6s9yg6CyfO2QAopzSlkJ5_Kit9Uuacu7lpqwaErpfCw"}},{"claim":"41/2024/QH15 (Luật Bảo hiểm xã hội) is in force since 2025-07-01.","valid_from":"2025-07-01","valid_to":null,"supersedes":"58/2014/QH13","sources":["https://xaydungchinhsach.chinhphu.vn/toan-van-luat-so-41-2024-qh15-bao-hiem-xa-hoi-119240723163650489.htm"],"source_tier":"official","method":"curated","verified_at":"2026-11-07","check_level":"summary","retrieved_at":null,"data":{"id":"41/2024/QH15","type":"law","title_vi":"Luật Bảo hiểm xã hội","issuer":"Quốc hội","issued":null,"effective":"2025-07-01","replaces":["58/2014/QH13"],"replaced_by":null,"replaced_on":null,"amends":null,"note":null,"status":"in_force"},"signature":{"alg":"EdDSA","kid":"65118b00ac03106f","sig":"3P-1B3Gt8QbJPfI_FNLxC4SXG5-4RwuKlgxLeL2pATZp64Giw0r_GvIFeywcx-E-lw-AfkeZ0sPUIzqDwGUIDA"}},{"claim":"58/2014/QH13 (Luật Bảo hiểm xã hội (2014)) is no longer in force: replaced by 41/2024/QH15 from 2025-07-01.","valid_from":null,"valid_to":"2025-07-01","supersedes":null,"sources":["https://xaydungchinhsach.chinhphu.vn/toan-van-luat-so-41-2024-qh15-bao-hiem-xa-hoi-119240723163650489.htm"],"source_tier":"official","method":"curated","verified_at":"2026-11-07","check_level":"summary","retrieved_at":null,"data":{"id":"58/2014/QH13","type":"law","title_vi":"Luật Bảo hiểm xã hội (2014)","issuer":"Quốc hội","issued":null,"effective":null,"replaces":null,"replaced_by":"41/2024/QH15","replaced_on":"2025-07-01","amends":null,"note":null,"status":"replaced"},"signature":{"alg":"EdDSA","kid":"65118b00ac03106f","sig":"irPYznaKn34dqGKclFZLMVOc63WxOJwfcE2jEYTBO4bpXFOoYF8A88QQMG6CV2zkaromELyGbq6gJi5djrWJBA"}},{"claim":"176/2025/QH15 (Cơ cấu tổ chức của Chính phủ nhiệm kỳ Quốc hội khóa XV) is in force since 2025-02-18.","valid_from":"2025-02-18","valid_to":null,"supersedes":"08/2021/QH15","sources":["https://congbao.chinhphu.vn/van-ban/nghi-quyet-so-176-2025-qh15-44163.htm"],"source_tier":"official","method":"curated","verified_at":"2026-11-08","check_level":"full_text","retrieved_at":null,"data":{"id":"176/2025/QH15","type":"resolution","title_vi":"Cơ cấu tổ chức của Chính phủ nhiệm kỳ Quốc hội khóa XV","issuer":"Quốc hội","issued":"2025-02-18","effective":"2025-02-18","replaces":["08/2021/QH15"],"replaced_by":null,"replaced_on":null,"amends":null,"note":null,"status":"in_force"},"signature":{"alg":"EdDSA","kid":"65118b00ac03106f","sig":"O-X60a2JNCbUsthCxkbS4vgHXKjuMST4FyDSEngoScWAh2zFQiJu-I8aJQedI3C1WRCX2yQMUVaZX3FqJ1GkAQ"}},{"claim":"09/2026/QH16 (Cơ cấu tổ chức của Chính phủ nhiệm kỳ Quốc hội khóa XVI) is in force since 2026-04-07.","valid_from":"2026-04-07","valid_to":null,"supersedes":null,"sources":["https://vanban.chinhphu.vn/?pageid=27160&docid=217709"],"source_tier":"official","method":"curated","verified_at":"2026-11-08","check_level":"full_text","retrieved_at":null,"data":{"id":"09/2026/QH16","type":"resolution","title_vi":"Cơ cấu tổ chức của Chính phủ nhiệm kỳ Quốc hội khóa XVI","issuer":"Quốc 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