Vietnam is set to implement a series of new policies and regulations effective October 2026, spanning sectors including labor, trade, taxation, and investment. These measures aim to modernize legal frameworks and address longstanding bottlenecks in various economic and social domains. The updates reflect ongoing efforts to align domestic laws with evolving market demands and international standards.
Labor and Employment Reforms
The 2026 amended Law on Vietnamese Guest Workers introduces 10 key changes affecting worker source preparation, training fees, recruitment processes, contract terms, licensing requirements, and responsibilities of service providers. They seek to regulate the export of Vietnamese labor more strictly, ensuring compliance with international labor standards. Enterprises facilitating worker deployments abroad must now adhere to updated protocols for documentation and oversight.
Additionally, Circular No. 09/2026/TT-BNV, effective June 30, 2026, modifies procedures for labor-related administrative tasks. Businesses must adjust their compliance practices to accommodate revised reporting and verification requirements outlined in the circular.
Trade and Taxation Updates
Circular No. 48/2026/TT-BCT introduces a number of new regulations on procedures for importing goods under tariff quotas, covering dossiers, procedures, and the confirmation of tariff quotas for traders. Traders must ensure their submission of complete dossiers to avoid delays in clearance.
The same circular also clarifies tax obligations for businesses engaging in quota-based imports, emphasizing strict adherence to prescribed timelines and conditions. Foreigners who purchase goods in Vietnam may be eligible for a value-added tax (VAT) refund when leaving the country, provided they satisfy the prescribed conditions.
Investment and Economic Development
Vietnam’s 2025 E-Commerce Law introduces a unified framework for cross-border digital trade, detailing rules for foreign platforms, overseas sellers, and data management in major marketplaces. The law also addresses foreign investment in digital sectors, aiming to streamline regulatory oversight.
The 2026 Capital Law grants special and exceptional powers to Hanoi authorities, enabling the capital to address infrastructure and governance challenges more flexibly. This includes provisions for resource allocation, urban planning, and innovative development initiatives.
When investing in Vietnam, choosing the appropriate type of enterprise is one of the key legal decisions to be made from the early stages of an investment project.
At the ASEAN Law Forum 2026, LuatVietnam presented the 2026 Law AI, showing its application in legal drafting and implementation. The initiative demonstrates Vietnam’s focus on integrating technology into legal processes to enhance efficiency and transparency.