1. Foreign employees working in Vietnam

On 20 October 2026, the Government issued Decree No. 393/2026/ND-CP (“Decree 393”) providing for foreign employees working in Vietnam.

Decree 393 takes effect from 5 December 2026 and supersedes Decree No. 219/2025/ND-CP dated 7 August 2025 (“Decree 219”). Set forth below are some key highlights of Decree 393.

New definitions

The definition of an intra-corporate transferee now covers managers, executive directors and experts who have been employed by the overseas enterprise for at least 12 consecutive months before entering Vietnam. Technical workers are no longer included in that definition. Commercial presence now also includes an investment project being implemented by a foreign investor in accordance with investment law.

Furthermore, Decree 393 revises the eligibility criteria for executive directors and experts, including additional routes for qualifying as an expert.

For executive directors who head and directly manage an area of operations of an agency, organization, or enterprise, Decree 393 reduces the relevant experience requirement from 3 years to 2 years, compared to Decree 219.

For experts, in order to attract more foreign experts and scientists to work in Vietnam, especially in scientific and high-tech and innovative sectors, Decree 393 broadens the definition of “foreign expert”, which includes the following cases:

• Having a bachelor’s degree or higher, or an equivalent qualification and at least 02 years of work experience relevant to the proposed role in Vietnam. This general route is retained from Decree 219;
• Having a bachelor’s degree or higher, or an equivalent qualification in a major or discipline included in the List of Strategic Technologies and the List of Strategic Technology Products pursuant to a Decision of the Prime Minister or a cooperation agreement of the Government. No separate minimum experience requirement is specified for this route;
• Having a bachelor’s degree graded “very good” (loại giỏi) or higher in a science and technology discipline from a higher education institution ranked among the world’s top 500 universities in one of the rankings published within the last 03 years by: Quacquarelli Symonds (UK), Times Higher Education (UK), ShanghaiRanking Consultancy (China), U.S. News & World Report (USA), or the Ministry of Education and Training (if any); and having at least 01 year of work experience relevant to the proposed role in Vietnam;
• Being an expert in the fields of culture, arts, or sports who meets the prescribed professional criteria for the relevant field;
• Meeting the applicable professional conditions and standards for experts undertaking teaching, scientific research or academic exchange at educational institutions in Vietnam; or
• Having at least 05 years of work experience relevant to the proposed role in Vietnam. No separate degree requirement is specified for this route.

Revised and additional work permit exemptions

Decree 393 revises and expands the work permit exemptions, including the following cases:

• Foreigners working at educational institutions, including:
  • Participating in teaching, research or the transfer of international education programmes, including: teaching in joint education or joint training programmes approved by the competent authority; and participating in projects, research topics or cooperation programmes on scientific research, technology transfer or innovation, or in international cooperation projects in the field of education, that are approved or signed by the competent authority
  • Participating in educational and training cooperation programs or projects between foreign educational institutions and educational institutions in Vietnam through cooperation agreements or joint training programs;
  • Holding a master’s degree or higher in the fields of STEM, science, technology, digital transformation, finance, economics, or business administration, and engaging in teaching or scientific research at an educational institution;
  • Holding a doctoral degree and engaging in teaching or scientific research at a vocational education institution or higher education institution;
  • Holding the title of professor or associate professor and engaging in teaching, research, or academic exchange at a vocational education institution or higher education institution
• Foreigners entering Vietnam to work who hold special visa exemption cards under Decree No. 221/2025/ND-CP;
• Foreigners who are experts working in sectors included in the Lists of Strategic Technologies and Strategic Technology Products pursuant to a decision of the Prime Minister, and their spouses and children, subject to providing the required evidence of the family relationship; and
• Foreigners recruited under the Prime Minister’s decision on the National Programme for the development of artificial intelligence human resources.

Simplified application dossiers

Decree 393 simplifies the documents required for work permits and exemption certificates. Employers should note the following:

• A health certificate may be issued by a competent medical establishment overseas or in Vietnam and must have been issued no more than 12 months before the application is submitted. A separate certificate is not required where the examination results have been connected and shared through the relevant health information system or national health database. The new rules no longer expressly make the use of an overseas health certificate conditional on a mutual-recognition treaty or agreement;
• Accepting a copy of the identity page of a valid passport without requiring consular legalisation, or dispensing with it where the information can be retrieved from the national exit and entry database;
• Applications must include a criminal record certificate, including an electronic certificate, or an acceptable document confirming that the worker is not serving a penal sentence, does not have an unspent criminal conviction and is not under criminal prosecution. The document must be issued by a foreign or Vietnamese authority no more than 6 months before submission, subject to the rules allowing information to be obtained from the criminal-record database. This requirement now also applies to applications for exemption certificates.

Procedures for issuing work permits

Employers must submit the work permit application at least 10 working days, but no more than 60 days, before the employee’s expected start date. Applications may be submitted either to the Public Administrative Service Centre in the locality where the foreign employee is expected to work, or online through the National Public Service Portal. The application dossier will then be forwarded to the competent authority for the issuance of the work permit.

The competent authority shall consider the demand for foreign employees and issue the work permit within 10 working days after receiving a complete application. In case of refusal, the authority must provide a written response clearly stating the grounds for refusal within 03 working days.

Duration and extension of work permits

A work permit may be issued for up to 02 years and extended once for up to 02 years. An extension application must be submitted at least 10 working days, but no more than 90 days, before the current permit expires. This increases the maximum advance filing window from the previous 45 days to 90 days. Applications may be submitted through the local Public Administrative Service Centre or online through the National Public Service Portal.

2. Special economic zones and free trade zones

On 01 October 2026, the Government issued Decree No. 378/2026/ND-CP (“Decree 378”) implementing the Law No. 18/2026/QH16 on Urban Development (the “LoUD”). Decree 378 took effect from 1 October 2026.

Decree 378 regulates, inter alia, the recognition of special economic zones, and policies applicable to free trade zones and integrated logistics zones.

Recognition of special economic zones

Special economic zones (SEZs) are entitled to incentives and advantages under the LoUD to attract investments and boost socio-economic development. A commune, a ward or a special zone may be recognized as an SEZ through the prescribed approval process if it fully satisfies the following criteria: (i) having a strategic location and conforming to socio-economic development and national defense and security requirements; (ii) having an international airport, or a seaport of Grade I or higher; and (iii) having a relatively independent and easy-to-control space, a large population and a large natural area. These criteria are further detailed in Decree 378.

Recognition requires policy approval from the competent Party authority, approval of the recognition scheme by the provincial People’s Council, appraisal by the Ministry of Finance and a recognition decision by the Government.

Free trade zones and integrated logistics zones

While the LoUD contains provisions on development of free trade zones (FTZs) and integrated logistics zones within cities being special-grade urban centres, Decree 378 specifies the conditions and procedures for establishment of FTZs and integrated logistics zones in provinces and cities to which the LoUD’s own provisions on these zones do not apply.

Under Decree 378, the procedure for establishing an FTZ is as follows:

• The provincial People’s Committee prepares a report proposing the policy for FTZ establishment and submits it to the competent Party authority for consideration and policy approval;
• Following this approval, the provincial People’s Committee must prepare an FTZ Establishment Scheme (the “FTZ Scheme”) demonstrating that the establishment conditions can be met, including the proposed infrastructure, investment funding and socio-economic benefits;
• The state management agency in charge of the FTZ seeks opinions regarding the FTZ Scheme from relevant ministries;
• Upon receiving feedback from the relevant ministries, the state management agency in charge of the FTZ must finalize the FTZ Scheme and submit it to the Chairperson of the provincial People’s Committee for a decision on FTZ establishment. Where the proposed FTZ affects national defence or security, written agreement from the Ministry of National Defence and the Ministry of Public Security is required.

An integrated logistics zone within an FTZ must be covered by the FTZ Scheme or its amendment. A separate establishment dossier is unnecessary where the logistics zone is fully covered in the FTZ establishment dossier. An integrated logistics zone outside an FTZ requires its own dossier, consultation with the relevant ministries and a decision by the Chairperson of the provincial People’s Committee.

FTZs and integrated logistics zones established under Decree 378 may benefit from the specified LoUD investment, business and customs policies, subject to the conditions for each policy.

Except for projects need to be approved by the National Assembly or the Prime Minister in accordance with laws, Chairpersons of People’s Committees of provinces/cities shall approve the investment policy for projects for development of infrastructure in functional zones in FTZs. Those projects are entitled to the same levels and periods of land rental/water surface rental incentives as projects for development of infrastructure in functional zones in economic zones.

3. Origin of goods produced and circulated domestically

On 09 October 2026, the Government issued Decree No. 384/2026/ND-CP (“Decree 384”) regulating the determination of Vietnamese origin of goods produced and circulated domestically. Decree 384 takes effect from 1 January 2027. Below are the main points of Decree 384.

Scope of application

Decree 384 applies to traders involved in the production and trading of goods circulated domestically. Decree 384 does not govern the determination of origin of goods for applying certification of origin in respect of imported goods and exported goods, the form and manner of goods labelling and goods traceability.

Determination of origin

Decree 384 allows traders to self-determine the origin of goods produced and circulated domestically. Goods shall qualify as originating in Vietnam if they are:

(i)    wholly produced or obtained in Vietnam in the cases set out in Decree 384 (e.g. plants and plant products grown and harvested in Vietnam, minerals extracted from Vietnam’s soil, water, seabed or subsoil, etc.); or

(ii) not wholly produced or obtained in Vietnam provided such goods meet one of the following criteria: (a) there is a change in tariff heading (i.e. a change in four-digit HS Code from the input non-originating materials used in the production of goods in Vietnam) or (b) the minimum Vietnam Value Content (VVC) is 30% of the ex-works price of the good.

Notably, the value of packaging materials and packages of goods shall also be included in calculating the VVC. The trader of goods shall select either the direct or the indirect formula established in Decree 384 to calculate the VVC during each financial year.

Subject to the special rule for IT and digital technology goods below, simple processing operations that do not involve special skills or specialised machinery, production lines or equipment are disregarded when determining Vietnamese origin (e.g. preservation during transport and storage, cleaning, removing paint or other surface coatings, repackaging, simple bottling or packing, affixing labels or logos, simple mixing, simple cutting or sharpening, simple inspection or testing, and animal slaughtering). The indirect elements used in production, testing, maintenance or equipment operation without forming part of the goods (e.g. fuel, energy, catalysts and solvents; tools, moulds and protective equipment; spare parts and materials for maintaining plants, machinery and testing equipment; lubricants and other materials not forming part of the goods) are also disregarded.

For IT and digital technology goods, qualifying costs incurred in Vietnam for research and development; design, programming, digitisation and automation; and technical testing and software testing linked to creating the product may be included in VVC. The specified exclusions for listed simple processing operations and indirect elements do not apply for the purposes of this special rule.

Responsibilities of traders

Traders who record the Vietnamese origin on the labels of goods or documents and articles containing information related to goods have to bear the responsibility for accuracy and truthfulness of such disclosed information. They must archive documents proving the origin of goods (including input invoices, lists of materials, description of the producing process and other relevant documents), in electronic or hard-copy form in accordance with accounting laws and archiving laws. If required by the competent authority, the traders need to prove that the goods satisfy the Vietnamese origin criteria specified in Decree 384.

Transitional provision

For goods bearing labels stating Vietnamese origin in accordance with the applicable regulations before the effective date of Decree 384, such labels may continue to be used until the expiry date of the goods.

4. Environmental protection

On 26 October 2026, the Government issued Decree No. 396/2026/ND-CP (“Decree 396”) amending Decree No. 06/2022/ND-CP dated 7 January 2022 providing for the reduction of greenhouse gas emissions and protection of Ozone layer, as amended (“Decree 06”). Decree 396 shall take effect from 12 December 2026.

Authority to grant accounts on the National Registry System

Decree 396 amends the authority to grant accounts on the National Registry System for greenhouse gas (GHG) emission quotas and carbon credits (the National Registry System) as follows:

• The Ministry of Agriculture and Environment continues to grant accounts on the National Registry System to (i) facilities allocated GHG emission quotas, (ii) agencies and organizations participating in registered programmes or projects under government-to-government carbon-crediting arrangements or the UN-supervised Paris Agreement crediting mechanism, and (iii) agencies and organizations participating in forest carbon projects with forest areas spanning two or more provinces.
• The Chairperson of provincial People’s Committees grants accounts on the National Registry System to (i) agencies and organizations participating in projects whose registration has been approved under the domestic mechanism for carbon credit exchange and offsetting, and (ii) agencies and organizations participating in registered programmes or projects under other international carbon credit exchange and offsetting mechanisms (i.e., mechanisms other than the government-to-government arrangements and the UN-supervised Paris Agreement mechanism referred to above), which operate under rules issued by the relevant mechanism’s administrator.

Projects under domestic mechanism for carbon credit exchange and offsetting

The registration or adjustment of a project, change of project participants, deregistration of the project, and issuance of carbon credits shall be subject to approval by the Chairperson of the provincial People’s Committee receiving the application (rather than approval by the line ministry), except for forest carbon projects. The relevant procedures and application forms are also revised under Decree 396. Project developers should use the updated application forms and filing channels. The revised procedures cover coordination between provinces for projects operating in more than one province.

Forest carbon projects follow the separate procedures under Decree No. 180/2026/ND-CP for project registration, adjustment, deregistration and credit issuance. For domestic forest carbon projects, the Minister of Agriculture and Environment approves registration of projects spanning two or more provinces and issues credits for projects approved by the Ministry. The Chairperson of the provincial People’s Committee approves registration of projects within the province and issues credits for projects approved by the provincial People’s Committee.

Treatment of application files submitted before 1 August 2026

Application files for registration of account on the National Registry System; and application files for project registration/adjustment, change of project participants, project deregistration, or grant of carbon credits under domestic mechanism for carbon credit exchange and offsetting, which have been received by the relevant line ministry before 1 August 2026, are not required to be re-submitted. Those application files shall be processed pursuant to laws at the time of receipt by the relevant line ministry.

5. Gold business

On 16 October 2026, the Government issued Decree No. 390/2026/ND-CP (“Decree 390”) amending Decree No. 24/2012/ND-CP dated 3 April 2012 on the management of gold business, as amended. Decree 390 took effect from 16 October 2026.

Decree 390 specifies that activities of production, processing and trading of gold jewellery and artwork are not regarded as conditional investment and business activities. Organizations and individuals conducting these activities must comply with laws on product and goods quality, standards, measurement, labelling, price display, invoices and documentation, tax, fire prevention and firefighting, environmental protection, consumer protection, anti-money laundering and other relevant laws. Accordingly, the conditions previously applicable to these activities are repealed. Eligibility certificates previously issued by the State Bank of Vietnam (SBV) are no longer a condition of operation. The production and trading of gold bars remain conditional and require SBV licences.

Under Decree 390, the non-cash payment threshold for sale and purchase of gold is VND 5 million per customer per day (replacing the previous threshold of VND 20 million).

The import and export of (i) gold materials in the form of powder, solution, solder flakes, gold salts, wire and tubes, and semi-finished gold jewellery, and (ii) gold used as raw material for electronic components, electronic equipment, medical devices and medical tools shall be carried out in accordance with the enterprise registration certificate, customs law and relevant sectoral laws. The SBV inspects compliance with licensing, quota, reporting and usage requirements for imported gold materials.