{"facts":[{"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"}}],"count":15,"generated_at":"2026-11-08T09:19:43Z","disclaimer":"Reference information only, not legal or financial advice. Verify against the cited official sources before relying on it.","topics":["admin","government","holiday","insurance","salary","tax","visa"]}