Policies on wages
1. Increase in regional minimum wage for contract workers
Decree No. 293/2025/ND-CP promulgates regulations on the minimum wage for contract workers, effective from January 1, 2026.
The new decree raises the minimum monthly and hourly wages across all four regions. Under the updated rates, workers in Region I will earn VND5.31 million a month and VND25,500 per hour, an increase of VND350,000 compared to the previous level. Their peers in Region II will earn VND4.73 million and VND22,700, an increase of VND320,000 and in Region III, workers will earn VND4.14 million and VND20,000, an increase of VND280,000. Workers in Region IV have the earning of VND3.7 million and VND17,800, an increase of VND250,000.
Accordingly, the adjustments represent increases ranging from VND250,000 to VND350,000 compared to current levels.
2. Teachers are ranked highest in the administrative and public service salary scale system
The 2025 Teacher Law, passed by the National Assembly, has affirmed the position and role of teachers, marking a significant turning point in the promulgation of specialized laws for those working in the teaching profession. The law both honors teachers and creates outstanding support and incentive policies for them.
3. Tens of millions of people will receive a reduction in personal income tax
The amended Personal Income Tax Law, passed by the National Assembly on December 10, 2025, will take effect from July 1, 2026, marking a significant adjustment in tax policy and helping to reduce the burden on tens of millions of people with income from salaries and wages.
Notably, the amended law stipulates that provisions related to income from business and salaries and wages of resident individuals will be applied immediately from the 2026 tax year, from January 1, 2026. One of the notable points of this amended law is the increase in the personal allowance for taxpayers and dependents.
Specifically, according to the new regulations, the allowance for taxpayers increases from VND11 million to VND15.5 million per month, equivalent to VND86 million per year. The deduction for each dependent increases from VND4 million to VND6.2 million a month. With the new family allowance deduction, individuals without dependents who earn VND17 million a month (after deducting mandatory insurance contributions) will be exempt from personal income tax from 2026.
Land and housing policy group
1. Applying a new land price list, eliminating the dual-price mechanism
According to the 2024 Land Law, the old land price list system under the 2013 Land Law will officially expire on December 31, 2025. From 2026, the land price list will be developed and updated annually, instead of every 5 years as before.
Land prices will be determined in detail for each location and each plot of land based on market principles. This approach aims to address the discrepancy between state-determined prices and actual market prices, while eliminating the long-standing dual-price mechanism.
2. Establishing land price tables for each plot and implementing them annually
Specifically, according to Clause 3, Article 159 of the 2024 Land Law and Clause 2, Article 8 of Decree No. 151/2025/ND-CP, provincial people's committees will develop and issue initial land price tables for publication and application from January 1, 2026.
3. Tightening regulations for those who transmit advertising products
One of the notable points in the Advertising Law is the addition of regulations related to the rights and obligations of those who transmit advertising products. Specifically, those who transmit advertising products have the right to receive truthful, complete, and accurate information from advertisers about the organization, individual, product, goods, and services being advertised, as well as documents related to advertising conditions.
Those who transmit advertising products have the following obligations including to comply with legal regulations on consumer protection and other regulations regarding the provision of information related to the features and quality of products, goods, and services when conducting advertising. For influencers, according to the law on consumer protection, when transmitting advertising products, in addition to the above obligations, they must also fulfill other obligations.
