On 29 August 2025, the Vietnamese Government issued Decree No. 236/2025/ND-CP, providing detailed guidance on the implementation of the Global Minimum Tax (GMT) in Vietnam. The Decree takes effect from 15 October 2025 and applies for fiscal year 2024.

This newsbrief highlights:

  • Impacted taxpayers
  • Key provisions on Qualified Domestic Minimum Top-up Tax (QDMTT) and Income Inclusion Rules (IIR).
  • Filing requirements and compliance deadlines for Vietnamese constituent entities.

At Grant Thornton Vietnam, we are committed to providing comprehensive information and supporting our clients in preparing for upcoming changes. If you have any questions or need assistance in adapting to regulatory updates, please do not hesitate to contact us. Our team of experts at Grant Thornton Vietnam is always ready to advise and support you.