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| High-quality low-carbon rice farming in Dong Thap province__Photo: VNA |
Extension of agricultural land-use tax exemption through 2030
On November 6, 2025, the Government issued Decree 292/2025/ND-CP detailing and guiding the implementation of National Assembly Resolution 216/2025/QH15 dated June 26, 2025, on extending the agricultural land-use tax exemption period.
Under Article 4 of Decree 292/2025/ND-CP, the agricultural land-use tax exemption period is extended from January 1, 2026, through December 31, 2030. The policy applies to a wide range of land users and land types, including land used for research and experimental production, annual crop cultivation, salt production, land of poor households, and most agricultural land directly used for production by households, individuals, cooperatives, and organizations.
The policy is expected to reduce input costs, encourage land consolidation and expansion of production scale, improve land-use efficiency, and enhance the competitiveness of the agricultural sector. Provisions on land classification for tax purposes continue to follow existing regulations, helping ensure transparency and consistency.
This Decree will be effective from January 1, 2026, until December 31, 2030.
Region-based minimum wage raised by more than 7 percent
The Government issued Decree 293/2025/ND-CP prescribing minimum wages for employees working under labor contracts, effective from January 1, 2026.
Accordingly, region-based minimum wages will increase by VND 250,000-350,000 per month, representing an average rise of approximately 7.2 percent. Minimum hourly wages are also adjusted upward. In Region I, the hourly minimum wage increases from VND 23,800 to VND 25,500; Region II from VND 21,200 to VND 22,700; Region III from VND 18,600 to VND 20,000; and Region IV from VND 16,600 to VND 17,800, an average increase of about 7.2 percent compared to current levels.
The applicable regional minimum wage is determined based on the location where the employer operates. For enterprises with branches in multiple localities subject to different wage levels, each branch will apply the minimum wage of the region where it is located.
For industrial parks, export processing zones, hi-tech parks, or centralized digital technology zones spanning areas with different minimum wages, the highest applicable minimum wage will be applied. In cases where administrative units are renamed, divided, or newly established, the minimum wage of the former region will be temporarily applied until new regulations are issued by the Government.
Three groups of workers required to register under new regulations
On December 12, 2025, the Government issued Decree 318/2025/ND-CP detailing a number of provisions of the Law on Employment regarding labor registration and the labor market information system.
The Decree specifies dossiers, procedures, and processes for labor registration and identifies three groups subject to registration: (i) employees subject to compulsory social insurance under Clause 1, Article 2 of the 2024 Law on Social Insurance; (ii) employed workers who are not subject to compulsory social insurance; and (iii) unemployed persons who are without jobs, seeking employment, and ready to work.
Cadres, civil servants, public employees, and members of the people’s armed forces are not required to register or update labor registration information under this Decree.
The Decree takes effect on January 1, 2026.
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| A train on the railway line connecting HCM City and Da Nang City__Photo: VNA |
Special mechanisms for research, application, and technology transfer in railway projects
On December 12, 2025, the Government promulgated Decree 319/2025/ND-CP detailing the contents, procedures, and competence for implementing special and exceptional mechanisms and policies on science and technology development, research, application, and technology transfer for key national projects and nationally important railway projects, pursuant to National Assembly resolutions. The Decree will take effect from January 1, 2026.
These nationally significant railway projects include the North-South high-speed railway, the Lao Cai-Hanoi-Hai Phong railway line, and metropolitan railway lines in Hanoi and Ho Chi Minh City. The Decree aims to promote localization, mastery of technology, and enhanced management and operational capacity, thereby reducing dependence on foreign technologies, lowering long-term costs, and creating momentum for the development of the railway industry.
The new regulations strengthen transparency, prioritize Vietnamese enterprises, support research and development as well as technology transfer, and clearly define responsibilities in the selection, implementation, and utilization of outcomes of science and technology researches. The policy is expected to stimulate railway sector development, generate economic spillovers, and foster innovation.
New regulations on the enforcement of administrative penalties
From January 1, 2026, Decree 296/2025/NĐ-CP on the enforcement of decisions imposing administrative penalties officially takes effect.
The Decree sets out specific principles for the application of enforcement measures. Enforcement may only be carried out pursuant to a written enforcement decision issued by a competent authority as prescribed in Article 87 of the Law on Handling of Administrative Violations, the Decree detailing that Law with respect to sanctioning authority, and relevant decrees on administrative sanctions in various areas of state management.
Competent authorities may decide to apply one or more than one enforcement measure specified in Clause 2, Article 86 of the Law on Handling of Administrative Violations where a single measure is insufficient to ensure enforcement of the decision.
The decision on specific enforcement measures must be based on the content, nature, severity, and conditions for enforcement, as well as the actual situation in the locality and must ensure the lawful rights and interests of the individuals and organizations subject to enforcement, as well as other related parties, in the enforcement of administrative penalty decisions and decisions on remedial measures.- (VLLF)
