Vietnam: LLCs and JSCs under the 2026 Tax Law
A rapidly growing Asian manufacturing and tech market with a 20% standard CIT and broad FDI access. We register a Vietnamese LLC or JSC, navigate the Investment Law and align banking and FX.
Setup time
6-10 weeks
Corporate tax
20% standard CIT
Foreign ownership
100% in most sectors
Main legal form
LLC / JSC
Futura Digital works with local partners and industry associations in Vietnam.
Alexandra Kurdiumova
Co-founder, Futura Digital
Vietnam maintains a stable 20% CIT under the 2026 tax law and broad foreign investment access, with strict anti-abuse rules and a clear Pillar Two framework for in-scope multinational groups.

Market
Why Founders Choose Vietnam for Business Registration
Stable 20% CIT
Vietnam keeps a 20% standard CIT under the new 2026 tax law, signalling a stable and predictable investment environment.
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Growing manufacturing and tech base
Vietnam has become a major regional manufacturing hub and a fast-growing IT and outsourcing destination.
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Broad FDI access
Foreign investment is allowed in most sectors, with a limited list of conditional and restricted activities.
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FTAs and trade agreements
Vietnam is party to many free trade agreements (CPTPP, EVFTA, RCEP), giving Vietnamese-made goods strong preferential access.
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Who It's For
Who Should Consider Registering a Company in Vietnam
Manufacturers and exporters
Manufacturers nearshoring production from China and serving global markets through Vietnamese subsidiaries.
IT services and outsourcing
IT services and outsourcing firms leveraging Vietnamese engineering talent and cost advantage.
Consumer and DTC brands
Consumer brands building Vietnamese operating companies to serve a young, growing domestic market.
Logistics and trade
Logistics, trading and supply-chain businesses leveraging Vietnamese FTAs and ports.
How we help you open a company in Vietnam
One partner for all questions
Vietnamese setup looks routine, but Investment Registration Certificate (IRC), Enterprise Registration Certificate (ERC), banking, FX and the new anti-abuse rules need to be planned together.
Futura Digital manages the entire journey — from initial structuring to a fully operational company with bank accounts and a resident team.
- Incorporation: LLC or JSC registration — Investment Registration Certificate (IRC) and Enterprise Registration Certificate (ERC).
- Tax setup: CIT and VAT registration; Pillar Two analysis for in-scope multinational groups.
- Residency: investor visa and work permits for foreign founders and key staff.
- Banking: corporate account with a Vietnamese bank, capital and FX accounts in line with SBV rules.
- Ongoing: monthly/quarterly tax filings, payroll (social insurance), annual CIT and financial statements.
Setup process
Partners
We work with selected local partners in Vietnam to support contractors, payroll and compliance for distributed teams.
- Local partner support for contractor management, banking compliance and personal tax accounting.
- Practical solutions for paying a distributed team and contractors across jurisdictions.
FAQ
A standard LLC is typically operational within six to ten weeks, including IRC, ERC, tax registration and bank account.
The standard CIT rate is 20% under the 2026 tax law. Specific incentives apply to high-tech, R&D and priority-sector investments.
Yes in most sectors. Conditional or restricted sectors (banking, securities, real estate, education) require specific approvals or local participation.
A FDI capital account is opened with a Vietnamese bank for inbound investment and dividend flows, under State Bank of Vietnam (SBV) rules.
Discuss
the Task
Speak to our team
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we’ll help you with it in any jurisdiction.




