Policy Highlights

Recent high-impact updates

VAT 10% → 8% until 2026

Positive

Reduce business costs • support consumption

CIT incentives for high-tech/R&D

Positive

4-year exemption • 50% reduction for 9 years • attract FDI

ETS pilot 2025 (~50% CO₂)

Risk

Higher carbon costs for power/steel/cement

Policy Tracker

Country | Policy | Sector | Effective Date | Impact | Source

Country Policies Industries Effective Date Impact Source
Vietnam VAT cut extension 10% → 8% (until 2026) Consumer/Retail 2026 Positive Reuters
Vietnam ETS pilot covers ~50% CO₂ • partial offset allowed Energy/Heavy 2025 Risk Reuters/ICAP
EU CBAM phase-in • emissions data requirements Exporters 2026 Risk EU
Singapore Digital banking capital rules • fintech sandbox Markets/Fintech 2026 Neutral MAS

Thematic Policy — Vietnam (Finance & Investment)

Policy category summary with KPI & impacts

Subject Policy content (VN) KPI / Data Impact Effective Date
💰 Tax & Trade VAT cut 10% → 8% (until 2026); CIT incentives for high-tech & priority regions; EVFTA/CPTPP tariff reductions by roadmap CIT 20% • VAT 8% • EVFTA phased tariff cuts Positive 2025–2026
📈 Capital Markets Conditional foreign ownership expansion; stock market upgrade roadmap; fintech sandbox for pilot testing Foreign ownership room +10% (sample) • Improved transparency/compliance Neutral 2025–2026
🌍 FDI & Cross-border Incentives for R&D/high-tech parks; simplified M&A in priority sectors; industrial park infrastructure development Manufacturing FDI ~66.9% of total FDI (sample) Positive In effect
♻︎ ESG & Sustainable Finance ETS pilot 2025 covers ~50% CO₂; carbon pricing roadmap; ESG reporting requirements Coverage ~50% • Maximum offset ~30% (sample) Risk From 2025 (pilot

Policy Timeline

Issued & upcoming milestones (6–12 months)

2024

Fintech Sandbox

2025 Q2

VAT 8% extended

2025 Q4

ETS pilot starts

2026

ESG disclosure expands

Policy Comparison — VN vs peers

Quick comparison of selected policy indicators

Indicator VN SG TH ID
CIT (%) 20 17 20 22
VAT (%) 8–10 8 7 11
ESG/Carbon ETS pilot

Analytics

Compare indicators & sector risk levels

Multi-line — VN • ASEAN • OECD

Legend: ↑/↓ comparison trend
VN ASEAN OECD

Risk Heatmap (industry)

Low → High risk

Events & Reports

Event calendar & analysis documents (2 tabs)

Events Calendar

Q4/2025 ETS pilot starts Risk
Q1/2026 Corporate Tax reform (draft) Neutral
Q2/2026 ESG disclosure expands Positive

Reports

Vietnam Tax Outlook 2026

PwC • PDF

ASEAN FDI Trends

World Bank • XLS

ESG Finance Guide

IMF • PDF