Golden opportunities at the Viet Nam international financial center: Extraordinary privileges and advantages for investors

With the promulgation of Resolution No. 222/2025/QH15 on the International Financial Center in Vietnam (“Resolution 222”) and its detailed guiding Decrees, the Vietnam International Financial Center (VIFC) in Ho Chi Minh City and Da Nang City has officially become a “special financial zone” backed by a breakthrough regulatory framework. Below is a summary of the 5 core advantages available to VIFC Members: 

1. Ultra-incentive tax policies  

One of the most attractive features of the VIFC is the unprecedented tax incentives within the current legal system, optimizing profit margins for investors: 

  • Corporate Income Tax (CIT): Projects operating in investment sectors prioritized for development are entitled to a preferential tax rate of 10% for 30 years, a tax exemption for a maximum of 4 years, and a 50% reduction for the subsequent 9 years. For projects outside the priority list, the tax rate is 15% for 15 years, with a tax exemption for a maximum of 2 years, and a 50% reduction for the subsequent 4 years12. 
  • Personal Income Tax (PIT): Managers, experts, scientists, and highly qualified professionals working at the VIFC (both Vietnamese and foreign nationals) are exempt from PIT on salaries and wages until the end of 2030. Notably, individuals earning income from the transfer of shares or capital contributions in VIFC Members are also exempt from PIT until the end of 203013. 

2. Liberalization of currency and cross-border foreign exchange 

The regulatory framework at the VIFC eliminates numerous foreign exchange management barriers, facilitating the free flow of capital:  

  • Foreign Currency Transactions: VIFC Members are permitted to conduct payments, money transfers, listings, advertisements, quotations, pricing, and denomination in foreign currencies for intra-zone transactions and transactions with foreign partners14. 
  • Offshore Capital Remittance: The remittance of capital and profits abroad by foreign investors is streamlined via foreign currency accounts. Wholly foreign-owned enterprises are exempt from complex administrative procedures on foreign exchange management when executing offshore investments or loans, provided they fully comply with regulations on account opening and reporting regimes15.
  • Exclusion from Sovereign Debt: Investors are permitted to establish holding companies to raise foreign capital. Offshore loan liabilities incurred by VIFC Members shall not be factored into the national foreign debt16. 

3. Streamlined establishment 

The VIFC provides an “open” legal environment that maximizes the investment freedom of foreign investors. Accordingly, foreign investors are not required to have a prior investment project: 

  • Foreign investors are permitted to establish economic organizations directly within the VIFC without a pre-existing investment project and are exempt from the procedures for the issuance of an Investment Registration Certificate (IRC) under investment laws17. 
  • Similarly, foreign investors are exempt from registration procedures for capital contribution, share purchase, or acquisition of capital contributions under investment laws when executing such transactions in a VIFC Member. Investors are only required to submit a notice of change to the business registration information in accordance with corporate laws, except within the banking sector18. 

4. Exclusive privileges for high-quality human resources 

To attract global talent, the VIFC grants rare residency and labor privileges: 

  • 10-Year Visa & Permanent Residency: Investors, managers, foreign experts, and their families will be granted visas and temporary residence cards (coded UĐ1, UĐ2) for up to 10 years, and will be considered for permanent residency status19.  
  • Work Permit Exemption: Foreign nationals meeting professional qualification standards are exempt from work permit requirements20.
  • Recruitment Autonomy: Enterprises are entitled to proactively recruit foreign labor without any ratio restrictions, and are exempt from the mandatory requirement to post job vacancies for Vietnamese workers prior to recruiting foreign nationals under labor laws21. 

5. Overriding advantages in land and construction 

  • Priority or large-scale projects are eligible for land allocation or land lease terms of up to 70 years. 
  • Foreign-invested enterprises (FIEs) are entitled to mortgage land use rights and land-attached assets at foreign credit institutions to secure loans. 
  • Construction Permit Exemption: Projects within the VIFC are exempt from formulating detailed zoning plans and obtaining construction permits; developers are merely required to submit a written notice of commencement22. 

The VIFC is establishing a world-class regulatory launchpad to capture global capital flows. To fully leverage these privileges, structuring an accurate legal framework and setup roadmap from the outset is a strategic move that investors should prioritize. 

(12)  Clause 1, Article 7 of Decree No. 324/2025/NĐ-CP on financial policies within the International Financial Center in Vietnam

(13) Clause 1, Article 7 of Decree No. 324/2025/NĐ-CP on financial policies within the International Financial Center in Vietnam 

(14) Clause 1, Article 16 of Resolution 222

(15) Clause 7, Article 16 of Resolution 222 

(16) Clause 1, Article 11 of Resolution 222 

(17) Clause 2, Article 11 of Resolution 222 

(18) Clause 2, Article 11 of Resolution 222 

(19) Clause 1, Article 20 of Resolution 222 

(20) Clause 3, Article 20 of Resolution 222 

(21) Clause 1, Article 21 of Resolution 222 

(22) Article 23 of Resolution 222 

Submission date: 20/6/2026

Bài viết liên quan

  1. Legal corridor for International Financial Centers (VIFC) in Viet Nam: Key points for investors
  2. Dispute resolution at international financial centers under resolution No. 222/2025/QH15
  3. Key highlights of the Law on Specialized Court at the International Finacial Center in Vietnam

Disclaimers:

This article is for general information purposes only and is not intended to provide any legal advice for any particular case. The legal provisions referenced in the content are in effect at the time of publication but may have expired at the time you read the content. We therefore advise that you always consult a professional consultant before applying any content.

For issues related to the content or intellectual property rights of the article, please email cs@apolatlegal.vn.

Apolat Legal is a law firm in Vietnam with experience and capacity to provide consulting services related to Business and Investment and contact our team of lawyers in Vietnam via email info@apolatlegal.com.



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