ベトナムは,2026年7月から35%の所得税率を上げ,小企業の9割を免除する. Vietnam raises top income tax rate to 35% starting July 2026, simplifies brackets, and exempts 90% of small businesses.

ベトナム国会は,個人所得税法の改正案を可決し,2026年7月1日閲覧. ^ 第35%の適正な課税率を上げ,その額は広範囲に拡大し,最高額に値上げを図る. Vietnam’s National Assembly has passed amendments to its personal income tax law, raising the top marginal rate to 35% effective July 1, 2026, with broader tax brackets and a higher threshold for the highest rate. この改革は,制度を七から五つのかっこに分割し,月所得に適用される最高額は1億VND(3,975)を超える. The reform simplifies the system from seven to five brackets, with the top rate applying to monthly income over 100 million VND ($3,975). 2026年1月1日から家庭事業に年間500万越南 (20,000ドル) の新基準が導入され,小規模事業者の90%が免税となります. A new threshold of 500 million VND ($20,000) annually for household businesses, effective January 1, 2026, exempts 90% of small operators from tax. 税収の徴収を改善し,小規模企業を支援し,税務政策を経済成長に合わせることを目的とした変更で,2025年の最初の9ヶ月で平均一人当たりの所得が830万越南ドルに達した. The changes aim to improve revenue collection, support small businesses, and align tax policy with economic growth, as average per capita income reached 8.3 million VND in the first nine months of 2025.