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Vietnam: Guidance on new international financial centers regime

Decree No. 324/2025/ND-CP

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january 7, 2026

The government recently promulgated Decree No. 324/2025/ND-CP, providing guidance on implementation and operation of the new regime for international financial centers (IFCs) in Vietnam.

The IFC regime, established by the National Assembly under Resolution No. 222/2025/QH15, provides various tax incentives for taxpayers registered and recognized as “IFC Members,” including:

  • Corporate income tax (CIT) (e.g., 10% CIT rate for up to 30 years, CIT exemption for up to four years, and 50% CIT reduction for up to nine subsequent years)
  • Individual (personal) income tax (e.g., exemption for certain individuals working at IFCs, valid until the end of 2030)
  • Preferential export and import duty rates

Read a January 2026 report prepared by the KPMG member firm in Vietnam

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