New policy takes effect from October 2025
From October 2025, a series of important policies related to taxes, loan interest rates, education, health care, etc. will officially take effect. These new regulations directly impact businesses, financial institutions, medical facilities and schools, and are closely related to people's rights.
1. Tax all income in Vietnam of foreign enterprises from October 1, 2025.
According to Point d, Clause 2, Article 2 of the Law on Corporate Income Tax 2025, foreign enterprises without a permanent establishment in Vietnam, including e-commerce enterprises and digital platforms, must pay tax on income arising in Vietnam.
The Law supplements the principle of determining taxable income: Income originating from Vietnam, regardless of business location.
The new regulation shortens the tax exemption period for new technology products; expands tax exemption for income from the first transfer of carbon credits, income from interest and the first transfer of green bonds.
Industries with preferential tax rates are also adjusted; some deductible expenses are added when determining taxable income. The law applies a tax rate of 15% or 17% for small and medium-sized enterprises.
2. 3 more income sources are exempt from personal income tax from October 1, 2025
The Law on Science, Technology and Innovation 2025, which replaces the Law on Science and Technology 2013, for the first time puts “innovation” on par with science and technology.
The Law adds 3 income categories exempted from personal income tax, including:
- Income from salaries and wages from performing scientific, technological and innovation tasks.
- Income from copyright of scientific, technological and innovative tasks when the results of the tasks are commercialized according to the provisions of law on science, technology and innovation and law on intellectual property.
- Income of individual investors, experts working for innovative startup projects, founders of innovative startup businesses, individual investors contributing capital to venture capital funds.
The law encourages the use of artificial intelligence (AI), but requires that any research directly involving humans must be supervised by humans.
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3. Single women can have IVF if they wish from October 1, 2025
Accordingly, in Article 3 of Decree 207/2025/ND-CP, the principles of applying assisted reproductive techniques and surrogacy for humanitarian purposes are as follows:
- The practice of sperm, egg, and embryo donation in assisted reproductive technology must comply with the principle that the donation can only be made at a facility licensed to store sperm, eggs, and embryos.
- Donated sperm, eggs, and embryos can only be used for one woman or one couple to have children.
- Sperm donation and receipt, embryo donation and receipt are performed on the principle of anonymity between the donor and the recipient.
- Only perform assisted reproductive techniques for infertile couples or those with medical indications and single women who wish to do so.
The Decree also specifically stipulates medical conditions and documents for performing IVF and surrogacy.
4. The State Bank has the right to decide to grant special loans with an interest rate of 0% per year.
Pursuant to Article 1 of the Law on Credit Institutions amended in 2025, amending and supplementing Clause 1, Article 93 of Law 2024, from October 15, 2025, the State Bank can provide special loans without collateral with an interest rate of 0%/year, according to the Governor's regulations.
Previously, special loans were decided by the Prime Minister and had a 0% interest rate.
The law clearly states: Special loans decided before October 15, 2025 continue under the old contract, which can be extended at 0% interest.
For the first time, the right to seize secured assets is legalized; additional regulations on handling seized assets and returning evidence are added.
5. Apply new regulations on granting Birth Certificates for children from October 1, 2025
According to Circular 22/2025/TT-BYT, cases of new issuance of Birth Certificate for children include:
- Children born at a medical facility: Issued according to form No. 01 before leaving the hospital or upon request of relatives.
- Children born outside of medical facilities: Relatives submit declaration within 30 days, the facility issues it within 5 working days.
- Children born by surrogacy: issued according to form number 02, with confirmation from the facility performing the technique.
- Children born and died at medical facilities: Issue birth certificates and death certificates.
Each twin or more has its own paper. The birth certificate is made in 2 copies (1 given to relatives, 1 kept at the facility).
6. From October 10, 2025, abolish the State monopoly mechanism on gold bar production.
Decree 232/2025/ND-CP has abolished Clause 3, Article 4 of Decree 24/2012/ND-CP, which abolished the State's monopoly mechanism on the production of gold bars, the export of raw gold, and the import of raw gold to produce gold bars.
Regarding the scope of regulation, Decree No. 232/2025/ND-CP has added "gold bar production activities".
Accordingly, this Decree regulates gold business activities, including: production and processing of gold jewelry; trading in gold jewelry; production and trading of gold bars; gold import and export; other gold activities, including gold accounts and derivatives.
Production of gold bars and gold jewelry must be licensed.
7. Apply additional corporate income tax to multinational corporations from October 15, 2025
According to Article 3 of Decree 236/2025/ND-CP, the cases of additional corporate income tax payment are as follows:
Applicable to member units of multinational corporations with consolidated revenue of 750 million EUR/year or more, reaching the threshold in at least 2/4 consecutive years.
The newly established corporation only needed 2 years to reach the revenue threshold.
Exclusions are implemented according to Resolution 107/2023/QH15 and related regulations.
8. Health insurance contribution level for soldiers 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, civil students in military and cryptographic schools).
In addition, Circular 90/2025/TT-BQP (effective from October 2, 2025) also stipulates the contribution rate, method, and deadline for compulsory social insurance payment of employees and employers in the Ministry of National Defense.
Accordingly: The first 2 years from the date of enlistment, the contribution rate is equal to 22% of 2 times the reference rate; each subsequent year increases by 0.5 times, up to a maximum of 4 times the reference rate.
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9. Applying 2 forms of school counseling in schools
According to Circular 18/2025/TT-BGDDT from October 31, 2025, there are 02 forms of school counseling including:
-Direct counseling and support: Counseling and support for learners: Conducted at the School Counseling and Social Work room in the school or at a location suitable to the conditions of the school and learners; Counseling and support for groups of learners: Also conducted at the School Counseling and Social Work room or at a location suitable to the conditions of the school and learners.
-Online consultation and support: Educational institutions provide consultation and support to learners: Through online channels such as the intranet, the school's website, email, social networks, telephone or other means of communication; Organize online consultation and support sessions: For groups of learners or the entire school.
10. No more disciplinary suspension for students from October 31, 2025
Pursuant to Article 5 of Circular 19/2025/TT-BGDDT Also stipulated 05 forms of commendation for students including: Commendation in front of the class; Commendation in front of the whole school; Certificate of merit from the principal; Letter of commendation; Other forms of commendation and rewards.
Article 13 of Circular 19/2025/TT-BGDDT also stipulates that from October 31, 2025, there will be 4 general disciplinary measures for students including: warning, request for apology, criticism, and writing a self-criticism.
Thus, from October 31, 2025, instead of being suspended from school, students who violate discipline will only be warned, criticized or write a self-criticism. Disciplinary measures applied from this point in time will also be more lenient than before.
The legal changes from October 2025 cover many areas - from tax obligations, banking and financial policies, to healthcare, education and social security. This is an important adjustment, both tightening management and expanding benefits for people and businesses. Timely updates will help relevant subjects adapt quickly and make good use of the new policy.