New policies take effect from January 2026

Agricultural land use tax

The Government issued Decree No. 292/2025/ND-CP dated November 6, 2025 guiding the implementation of the National Assembly's Resolution No. 216/2025/QH15 dated June 26, 2026 on extension of deadline for payment of agricultural land use tax.

Under the Decree, agricultural land use tax shall be exempted for land areas designated for research and experimental production; for land areas used for annual crops; and for salt production.

Agricultural land use tax shall also be exempted for poor households.

Minimum regional wages

Minimum monthly and hourly minimum regional wages for workers working under labor contracts shall be increased from January 1, 2026, according to the Government's Decree No. 293/2025/ND-CP.

Accordingly, the monthly minimum wage in region I shall be increased by VND350,000 to VND5,310,000.

The monthly minimum wage in region II shall be increased by VND320,000 to VND4,730,000.

The monthly minimum wage in region III shall be increased by VND280,000 to VND4,140,000.

The monthly minimum wage in region IV shall be increased by VND250,000 to VND3,700,000.

Meanwhile, the hourly minimum wages shall be increased to VND25,500 from VND23,800 for region I; to VND22,700 from VND21,200 for region II; to VND20,000 from VND18,600 for region III; and to VND17,800 from VND16,600 for region IV.

Organizations to receive technology transfer for railway projects

The Government specifies organizations allowed to receive technology transfer for railway projects in its Decreee No. 319/2025/ND-CP dated December 12, 2025.

These organizations must meet the following conditions:

(i) Organizations, enterprises established in accordance with Vietnamese legislation.

(ii) The business lines of these organizations and enterprises must be compatible with transfered technologies

(iii) These organizations and enterprises must have enough facilities to receive, install transfered technologies

(iv) These organizations and enterprises shall have financial capacity to cover costs for receiving transfered technologies

(v) These organizations and enterprises shall have staff capable of mastering transfered technologies

(vi) These organizations and enterprises shall have to commit to receiving transfered technologies

(vii) These organizations and enterprises shall have experience in global technology transfer./.