
Related-Party Transactions in Vietnam: 2026 Detailed Regulations
Guide to related-party transactions in Vietnam under Decree 132. Understand the 11 relationship triggers, 30% EBITDA rules, and deductible expense criteria.

Guide to related-party transactions in Vietnam under Decree 132. Understand the 11 relationship triggers, 30% EBITDA rules, and deductible expense criteria.

Executive guide to Vietnam transfer pricing & related-party rules under Decree 132. Learn safe harbors, the 30% EBITDA interest cap, and filing deadlines.

Master Vietnam transfer pricing. Explore the 5 pricing methods, 3-tiered documentation rules (Local & Master Files), and audit defense strategies.

Master Vietnam Foreign Contractor Tax (FCT) in 2026. Learn withholding VAT & CIT rates, Direct vs Deduction methods, Net-to-Gross formulas, and DTA tax relief.

Corporate Income Tax (CIT) is a direct tax levied on the net taxable profits of enterprises operating in Vietnam. The standard statutory CIT rate is 20%.

Vietnam Value Added Tax (VAT) is a tax levied on the added value of goods and services generated during the process of production, circulation, and consumption.

Personal income tax in Vietnam is 5% to 35% for tax residents and a flat 20% for non-residents. Read the PIT rates, the 183-day rule, reliefs, and deadlines.

Circular 58/2026/TT-BTC streamlines accounting in Vietnam for micro-enterprises. Discover how foreign investors can optimize operations and compliance!

Master Vietnam’s International Tour Operator License for FDI companies in 2026. Navigate inbound limits, the 250M VND escrow, and personnel requirements.

A complete guide to the new Vietnam Corporate Income Tax Law 2025 — new tax rates, exemptions, deductible expenses, and tax incentives
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