Major Changes in Vietnam's Legislation in 2026

July 2026 marked one of the largest legislative updates in Vietnam in recent years.

Almost 30 new laws and several key decrees came into force, affecting the digital environment, taxation, advertising, international trade, foreign media activities, and many other areas.

1. New Rules for Bloggers and Influencers

One of the most discussed changes is the amendment to the Advertising Law No. 75/2025/QH15.

Under the updated law, bloggers, influencers, and KOLs are now officially recognized as participants in advertising activities and bear independent responsibility for the advertisements they publish.

This means:

• bloggers are personally responsible for the accuracy of advertising content;
• claiming that the brand provided the script is no longer a valid defense;
• advertisers should be verified before publishing promotional content;
• bloggers should not advertise products or services they have never used or do not sufficiently understand;
• commercial collaborations must be clearly labeled as advertising or sponsored content.

According to Decree No. 147, social media accounts are also subject to verification using a passport or phone number.

Violations may result in administrative fines, compensation for damages, and, in certain cases, criminal liability.

👉 Read more in the article “New Rules for Bloggers in Vietnam”

2. Tax Changes for Foreigners

As of July 1, 2026, updated Personal Income Tax (PIT) guidance came into effect.

Tax Residency

A person is considered a Vietnamese tax resident if they:

• stay in Vietnam for 183 days or more;
• hold a Temporary or Permanent Residence Card;
• rent accommodation for more than 183 days.

Income Earned by Foreigners

The guidance also addresses a common misconception among digital nomads.

Receiving payments to a foreign bank account does not automatically exempt income from Vietnamese taxation.

If the work is actually performed in Vietnam, that income may be subject to Vietnamese tax regulations.

Tax Rates

The current PIT guidance provides:

• Tax residents: progressive tax rates from 5% to 35% on worldwide income.
• Non-residents: a flat 20% tax on Vietnam-sourced income.

Tax Deductions

According to the PIT guidance:

• the monthly personal deduction has increased to VND 15.5 million;
• the deduction for each dependent is VND 6.2 million.

Certain benefits may also be exempt from taxation, including some relocation expenses, one annual flight home, children's education, and selected compensation payments.

3. New Rules for Foreign Media

On July 1, 2026, Decree No. 262/2026/ND-CP came into force.

It regulates the activities of foreign press agencies and foreign journalists operating in Vietnam.

The decree establishes rules for:

• obtaining operating permits;
• appointing foreign correspondents;
• hiring press assistants and collaborators;
• organizing press conferences;
• holding public exhibitions and displaying informational materials.

Depending on the activity, approvals may be required from the Ministry of Foreign Affairs, the Ministry of Culture, or local authorities.

4. New Foreign Trade Regulations

Decree No. 292/2026/ND-CP also took effect in July 2026.

It introduces additional regulations governing foreign trade.

Among the key changes:

• imports of goods produced wholly or partially through forced labor are prohibited;
• the list of prohibited imports has been expanded;
• a list of prohibited exports has been established;
• certain categories of goods now require licenses, with a review period of up to 5 working days after submitting a complete application.

What Other Laws Came Into Effect?

In addition to the changes above, many other important laws came into force in July 2026.

Some of the most significant include:

• Law on Digital Transformation;
• Cybersecurity Law;
• E-Commerce Law;
• Anti-Corruption Law;
• High Technology Law;
• Capital Law;
• amendments to four tax laws.

What Does This Mean for Foreigners?

These new laws do not automatically change the rules for every foreign resident.

However, they clearly indicate the direction of Vietnam's legal development:

• stronger regulation of the digital environment;
• updates to the tax system;
• increased transparency in advertising;
• tighter control over international trade;
• continued development of the digital economy's legal framework.

If you live in Vietnam, run a business, work remotely, or cooperate with local companies, it is worth following future legislative changes closely.

Sources

• Personal Income Tax (PIT) Guide — Acclime Vietnam.
• Government Decree No. 262/2026/ND-CP.
• Vietnam Government News (VGP News).
• Apolat Legal analytical review.
• Decree No. 147.

Disclaimer This article is provided for informational purposes only. The information is based on the sources listed above and does not constitute legal advice. Vietnamese legislation changes regularly and may be interpreted differently by competent authorities. Before making any legally significant decisions, we recommend verifying the latest regulations through official sources and consulting a licensed legal professional when necessary.