The new policy will take effect from October 2025.

1. Tax all income earned by foreign businesses in Vietnam from October 1, 2025.

According to point d, clause 2, Article 2 of the Corporate Income Tax Law 2025, foreign enterprises without a permanent establishment in Vietnam, including e-commerce enterprises and digital platforms, must pay tax on income generated in Vietnam.
The law adds a principle for determining taxable income: Income originating from Vietnam, regardless of the business location.
The new regulations shorten the tax-free period for new technology products; and expand tax exemptions to income from the first transfer of carbon credits, interest income, and the first transfer of green bonds.
The list of industries eligible for preferential tax rates has also been adjusted; several deductible expenses have been added when determining taxable income. The law applies a tax rate of 15% or 17% for small and medium-sized enterprises.

2. Three additional income streams will be exempt from personal income tax starting October 1, 2025.

The Law on Science, Technology and Innovation 2025, which replaces the Law on Science and Technology 2013, for the first time places "innovation" on par with science and technology.
The law adds three categories of income that are exempt from personal income tax, including:

- Income from salaries and wages earned from performing scientific, technological, and innovative tasks.

- Income from royalties on scientific, technological, and innovative projects when the project results are commercialized in accordance with the laws on science, technology, and innovation, and the laws on intellectual property.

- Income of individual investors, professionals working on innovative startup projects, founders of innovative startup businesses, and individual investors contributing capital to venture capital funds.

The law encourages the application of artificial intelligence (AI), but requires that all research directly involving humans be supervised by humans.

3. Single women can undergo IVF treatment if they so desire, starting from October 1, 2025.

Accordingly, Article 3 of Decree 207/2025/ND-CP outlines the principles for applying assisted reproductive technologies and surrogacy for humanitarian purposes as follows:

- Sperm donation, egg donation, and embryo donation in assisted reproductive technology must adhere to the principle that donations can only be made at facilities authorized to store sperm, eggs, and embryos.

- Donated sperm, eggs, and embryos can only be used for one woman or one couple to conceive a child.

- The donation and reception of sperm and embryos are carried out on the principle of anonymity between the donor and the recipient.

- Assisted reproductive techniques should only be performed for infertile couples or those with medical indications, and for single women who wish to undergo the procedure.

The decree also specifies the medical conditions and documentation required for IVF and surrogacy.

4. The State Bank has the right to decide on special loans with an annual interest rate of 0%.

Based on Article 1 of the amended Law on Credit Institutions 2025, which amends and supplements Clause 1 of Article 93 of the 2024 Law, from October 15, 2025, the State Bank of Vietnam may provide special loans without collateral at an interest rate of 0% per year, as stipulated by the Governor.

Previously, special loans were decided by the Prime Minister and did not have a 0% interest rate.
The law clearly stipulates that special loans approved before October 15, 2025, will continue under the original contract and may be extended with a 0% interest rate.
For the first time, the law legalizes the right to seize secured assets; it also adds regulations on handling seized assets and returning evidence.

5. New regulations on issuing birth certificates for children will be applied from October 1, 2025.

According to Circular 22/2025/TT-BYT, the cases for issuing new birth certificates for children include:

- For infants born at a medical facility: Issued using form No. 01 before discharge or upon request from family members.

- For children born outside of medical facilities: Relatives submit the declaration form within 30 days, and the facility issues the certificate within 5 working days.

- For children born through surrogacy: issued using form number 02, accompanied by confirmation from the facility performing the procedure.

- For children born and dying at a medical facility: Issue a birth certificate and a death certificate.
Each set of twins or more has its own certificate. Two copies of the birth certificate are prepared (one given to the family, one kept at the facility).

6. From October 10, 2025, the state monopoly mechanism for the production of gold bars will be abolished.

Decree 232/2025/ND-CP repealed Clause 3, Article 4 of Decree 24/2012/ND-CP, eliminating the state's monopoly mechanism for producing gold bars, exporting raw gold, and importing raw gold for the production of gold bars.

Regarding the scope of regulation, Decree No. 232/2025/ND-CP has added "the production of gold bars".

Accordingly, this Decree regulates gold business activities, including: production and processing of gold jewelry and handicrafts; trading in gold jewelry and handicrafts; production and trading of gold bars; import and export of gold; and other gold activities, including gold accounts and derivatives.
The production of gold bars and gold jewelry requires a license.

7. Applying an additional corporate income tax to multinational corporations from October 15, 2025.

According to Article 3 of Decree 236/2025/ND-CP, the following cases are subject to additional corporate income tax:

This applies to member units of multinational corporations with consolidated revenue of EUR 750 million or more per year, reaching the threshold for at least two consecutive four-quarters of the year.
The newly established corporation only needed two years to reach its revenue target.
The exceptions are implemented in accordance with Resolution 107/2023/QH15 and related regulations.

8. Health insurance contribution rates for military personnel and employees of the Ministry of National Defense from October 16, 2025.

According to Circular 98/2025/TT-BQP, the health insurance contribution rate is 4.5% of the basic salary for cases under the management of the Ministry of National Defense (employees, employers, social insurance, state budget, civilian students in military and intelligence schools).

In addition, Circular 90/2025/TT-BQP (effective October 2, 2025) also stipulates the contribution rates, methods, and deadlines for mandatory social insurance contributions for employees and employers within the Ministry of National Defense.

Accordingly: for the first two years from enlistment, the contribution rate is 22% of twice the reference rate; each subsequent year it increases by 0.5 times, up to a maximum of four times the reference rate.

9. Implement two forms of school counseling in schools.

According to Circular 18/2025/TT-BGDĐT, from October 31, 2025, there are two forms of school counseling:

ButDirect counseling and support: Counseling and support for students: This is carried out in the school's counseling and social work room or at a location suitable to the school's and students' conditions; Counseling and support for groups of students: This is also carried out in the school's counseling and social work room or at a location suitable to the school's and students' conditions.

ButOnline counseling and support: Educational institutions provide counseling and support to learners through online channels such as intranets, school websites, email, social media, telephone, or other communication methods; and organize online counseling and support sessions for groups of learners or the entire school.

10. Suspension from school will no longer be a disciplinary measure for students from October 31, 2025.

Based on Article 5 of Circular 19/2025/TT-BGDĐT The regulations also stipulate five forms of commendation for students, including: Commendation in front of the class; Commendation in front of the entire school; Certificate of Merit from the principal; Letter of Commendation; and other forms of commendation and reward.

Article 13 of Circular 19/2025/TT-BGDĐT also stipulates that from October 31, 2025, there are four general disciplinary measures for students: warning, requiring an apology, criticism, and writing a self-assessment report.

Therefore, from October 31, 2025, instead of suspension from school, students who violate discipline will only receive a warning, criticism, or have to write a self-criticism report. The forms of discipline applied from this point onwards will also be milder than before.

The legal changes starting in October 2025 cover many areas – from tax obligations and banking and financial policies to healthcare, education, and social security. This is a significant adjustment, both tightening management and expanding benefits for citizens and businesses. Timely updates will help relevant parties adapt quickly and take full advantage of the new policies.