Building on the success of the 2022-2023 report, Deloitte Vietnam, in collaboration with the Department of Economic Diplomacy under the Ministry of Foreign Affairs, launched the latest publication on September 15.

The launch ceremony was attended by Luyen Minh Hong, deputy director-general of the Department of Economic Diplomacy, Ministry of Foreign Affairs; Pham Van Thinh, country managing partner of Deloitte Vietnam; Bui Tuan Minh, country Tax & Legal leader at Deloitte Vietnam; and representatives from AmCham, EuroCham, the Vietnam Chamber of Commerce and Industry, and the Vietnam Business Council for Sustainable Development.

The publication was developed based on major updates and regulatory changes in 2025, with the aim of supporting foreign investment attraction and advancing economic diplomacy. It focuses on the fundamental considerations for entering the Vietnamese market and conducting business activities in the country.

In particular, the 2025-2026 edition highlights key regulatory reforms expected to shape Vietnam's business environment in the near future, offering valuable guidance for investors and enterprises seeking to engage with this dynamic market.

The “Doing Business in Vietnam 2025-2026” launch ceremony. Photo: Deloitte Vietnam

Speaking at the event, Pham Van Thinh, country managing partner of Deloitte Vietnam, emphasised that the publication comes at a time when Vietnam is actively attracting foreign direct investment, especially in science, technology, and innovation, in pursuit of its dual goals of becoming a high-income country by 2045 and achieving net-zero emissions by 2050.

"Alongside providing practical solutions throughout the investment journey and business lifecycle in Vietnam, Deloitte Vietnam also advises ministries, sectors, and state agencies on legal reform. With this extensive experience, Deloitte Vietnam hopes that in designing this publication we have provided readers with an overview of the investment environment, corporate structures, taxation, business practices, and accounting, particularly in 2025," he added.

Thinh further expressed his expectation that, "This publication will serve as a useful source of information for the business community, both domestic and foreign investors, as well as Vietnamese representative missions abroad. It will also accompany ministries, government agencies, and authorities in promoting and facilitating investment attraction."

Pham Van Thinh, country managing partner of Deloitte Vietnam, speaks at the ceremony. Photo: Deloitte Vietnam

With Deloitte's extensive expertise in delivering practical solutions and advising on legal reform, “Doing Business in Vietnam 2025-2026” is designed as a comprehensive guide for readers to navigate Vietnam's business environment.

The first chapter, Vietnam Economy Profile, provides an overview of the country's economic landscape, including key macroeconomic indicators, industrial structure, trade performance, and recent developments. It offers readers a foundation for understanding both the opportunities and challenges in Vietnam's dynamic economy.

Chapter two, “Forms of Foreign Direct Investment in Vietnam”, outlines the main entry options available to foreign investors, from establishing entirely foreign-owned enterprises to forming partnerships or entering into business cooperation contracts.

Each form of investment is governed by specific regulatory conditions, advantages, and limitations, depending on the sector and investment objectives.

“This chapter equips investors with the essential knowledge needed to navigate Vietnam's legal landscape and to select the most appropriate structure for sustainable, long-term engagement,” stated in Deloitte's report.

The final three chapters, addressing Accounting, Tax, and Compliance Requirements, provide readers with critical considerations when making decisions. These include accounting standards, auditing obligations, and compliance requirements, as well as potential tax implications. These chapters highlight the tax and other incentives introduced by the Vietnamese government to attract investment into the country.