Vietnam's foreign direct investment landscape is undergoing a significant transformation in 2026, driven by a series of legislative reforms aimed at streamlining business registration and expanding tax incentives. The centerpiece is Decree No. 142/2026/ND-CP, which aims to improve the business registration process and reduce the administrative burden on foreign investors—signaling a proactive approach by the Vietnamese government to foster a more investor-friendly climate.
越南的外商直接投资格局在2026年正经历重大变革，一系列旨在简化企业注册和扩大税收优惠的立法改革正在推进。核心是第142/2026/ND-CP号法令，旨在改善企业注册流程并减轻外国投资者的行政负担——标志着越南政府为营造更友好投资环境采取的积极举措。
The economic backdrop is compelling. Vietnam's GDP grew 8.18% year-on-year in the first half of 2026, with the industry and construction sector expanding by 9.81%, contributing 47.20% to overall economic growth. Manufacturing and processing—the primary growth engine—saw value added increase by 10.23%. The Asian Development Bank (ADB) has kept Vietnam's growth forecast at 7.2% for 2026, the highest in Southeast Asia, while UOB raised its projection to 8.5%.
经济基本面令人瞩目。越南2026年上半年GDP同比增长8.18%，工业和建筑业增长9.81%，贡献了整体经济增长的47.20%。作为主要增长引擎，制造业和加工业增加值增长10.23%。亚洲开发银行（ADB）维持越南2026年7.2%的增长预期（东南亚最高），而大华银行（UOB）将其预测上调至8.5%。
On the tax front, Vietnam has demonstrated a strategic approach to channel FDI into priority sectors. Corporate income tax (CIT) incentives include preferential tax rates and tax holiday schemes, plus exemption or reduction of land rents and levies for investments in prioritized sectors or disadvantaged locations. On January 15, 2026, the government issued Decree 20, providing detailed regulations for implementing Resolution 198 on special mechanisms and policies to promote private sector development.
在税收方面，越南展示了引导外资进入优先行业的战略布局。企业所得税优惠包括优惠税率和免税期方案，以及对优先行业或困难地区投资项目的土地租金减免。2026年1月15日，政府颁布了第20号法令，为落实关于促进私营经济发展的第198号决议中的特殊机制和政策提供了实施细则。
The Politburo also issued Resolution 79/NQ-TW on January 5, 2026, affirming the leading role of state-owned enterprises in strategic industries: energy, chemicals, strategic minerals and logistics. This dual-track approach—promoting both private FDI and strengthening SOEs in strategic sectors—reflects Vietnam's nuanced economic governance model.
越共中央政治局还于2026年1月5日发布了第79/NQ-TW号决议，确认国有企业在能源、化工、战略矿产和物流等战略行业中的主导地位。这种双轨并行的方式——既促进私营外资又强化国有企业在战略领域的角色——反映了越南精细化的经济治理模式。
For foreign investors in manufacturing, Vietnam's PMI posted 51.8 in June 2026, maintaining the sector's positive trajectory with continued expansion in new orders and output. Input cost pressures have eased significantly, though employment declined for the fourth consecutive month, indicating production workloads have yet to fully recover. Foreign-invested enterprises recorded the strongest employment growth at 3.1% year-on-year, underscoring the sector's reliance on FDI-driven manufacturing.
对于制造业的外国投资者，越南2026年6月PMI为51.8，新订单和产出持续扩张，行业保持正增长态势。投入成本压力已显著缓解，但就业连续第四个月下降，表明生产负荷尚未完全恢复。外资企业就业增长最为强劲，同比增长3.1%，凸显了该行业对外资驱动制造业的依赖。
The convergence of policy reform, strong macroeconomic fundamentals, and Vietnam's strategic position in the "China Plus One" supply chain diversification trend makes 2026 a pivotal year. Investors should closely track the implementing regulations for Decree 142 and the evolving tax incentive framework—both of which will reshape market entry strategies in one of Asia's fastest-growing economies.
政策改革、强劲的宏观经济基本面以及越南在"中国加一"供应链多元化趋势中的战略地位，使2026年成为关键之年。投资者应密切关注第142号法令的实施细则和不断演变的税收优惠框架——这两者将重塑进入亚洲增长最快经济体之一的市场策略。
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