WONE Global's guide to Vietnam records this change under tax and reporting. Each statement below has been checked against the source it links to.
A new Corporate Income Tax Law took effect on 1 October 2025, bringing foreign companies supplying goods or services through e-commerce and digital platforms formally within its scope and adding digital platforms to the definition of a permanent establishment.
The PE change may affect claims for exemption under double taxation agreements.
PwC Worldwide Tax Summaries · Vietnam - Corporate - Significant developments ↗ Checked against a secondary source · Not yet professionally reviewed · checked 19 October 2026
This is a summary of the rule as published, not advice on how it applies to you. The WONE Global Partner for this service in Vietnam can advise on that.











