TaxFlash No. 08/2025

NEW DECREE ON THE APPLICATION OF GLOBAL MINIMUM TAX UNDER OECD PILLAR 2

On 29 August 2025, the Government of Vietnam issued Decree No. 236/2025/NĐ-CP (“Decree 236”), detailing the implementation of certain provisions of Resolution No. 107/2023/QH15 regarding the application of the supplementary corporate income tax (CIT) under the global anti-base erosion rules (Global Minimum Tax).

Decree 236 takes effect from 15 October 2025, and applies from the fiscal year 2024 onwards.

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