Vietnam has officially implemented the Global Minimum Tax (GMT) under Resolution 107/2023 and Decree 236/2025, ensuring a 15% minimum effective tax rate for multinational enterprises. Our article explains scope, mechanisms (QDMTT & IIR), safe harbors, compliance requirements, and strategic recommendations for businesses operating in Vietnam.

Expanding your business into Vietnam? Van Pham LLC provides specialized compliance, contract review, and company formation services to help FDIs enter and operate legally and efficiently. From entity registration to ongoing regulatory support, we ensure you're always one step ahead in Vietnam’s evolving business environment.