Major Legislative Overhaul: Key Laws and Resolutions from Vietnam NA’s 10th Session

December 12, 2025 Posted by Vietnam Briefing Written by Vu Nguyen Hanh Reading Time: 6 minutes

Vietnam’s 15th National Assembly closed its 10th session on December 11, 2025, with the adoption of 51 laws and 39 resolutions, marking a major overhaul of the legislative landscape. This article highlights the key changes to laws and resolutions that may have meaningful impacts on businesses and investors.

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Vietnam’s National Assembly (NA) wrapped up its 10th session on December 11, 2025, adopting a notable 51 laws and 39 resolutions, eight of which are regulatory resolutions.

This is an unusually large legislative workload, resulting in changes to nearly 30 percent of all laws and regulatory resolutions adopted during the 15th NA term. The newly enacted laws and resolutions both address immediate practical needs and establish a stronger legal framework for the country’s next stage of development.

Alongside its legislative and supervisory functions, the NA also considered and made decisions on a range of major strategic issues.

Broad legislative reforms signal Vietnam’s next development phase

The NA has adopted a series of key laws aimed at several key targets, including:

Strengthening the socialist rule-of-law state;
Streamlining the administrative apparatus;
Restructuring local administrative units; and
Enhancing anti-corruption and anti-waste efforts.

Significant legislative progress was achieved across various areas, establishing a strong foundation for Vietnam’s transition into a new development phase. These include:

Finance and budgeting;
Culture and social policy;
Healthcare and education;
Social security;
Natural resources and environment;
Science and technology;
Innovation and digital transformation;
National defense;
Security;
Foreign affairs; and
International integration.

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Key laws passed at the 10th NA session

Vietnam’s NA concluded its year-end legislative agenda with the passage of a broad set of laws spanning justice, taxation, cybersecurity, education, public health, administration, and social policy.

Many of these laws will take effect from January 1 or July 1, 2026, marking significant shifts in legal compliance timelines for businesses, government agencies, and individuals.

No.	Law	Date of approval	Effective date
1	Law on Civil Judicial Assistance	November 26, 2025	July 1, 2026
2	Law on Criminal Judicial Assistance	November 26, 2025	July 1, 2026
3	Law on Extradition	November 26, 2025	July 1, 2026
4	Law on Transfer of Persons Serving Prison Sentences	November 26, 2025	July 1, 2026
5	Law on States of Emergency	December 3, 2025	July 1, 2026
6	Law Amending Judicial Records Law	December 5, 2025	July 1, 2026
7	Law on Judicial Expertise (amended)	December 5, 2025	May 1, 2026
8	Law on Civil Judgment Enforcement (amended)	December 5, 2025	July 1, 2026
9	Personal Income Tax Law (amended)	December 10, 2025	General effective date: July 1, 2026 Provisions related to income from salaries, wages, and business activities: January 1, 2026
10	Law on Disease Prevention	December 10, 2025	July 1, 2026
11	Law on Planning (amended)	December 10, 2025	General effective date: March 1, 2026. Exception – Article 48: December 10, 2025 Exception – Article 56: December 10, 2025, to February 28, 2026.
12	Cybersecurity Law	December 10, 2025	July 1, 2026
13	Law on Tax Administration (amended)	December 10, 2025	General effective date: July 1, 2026 Key provisions on digital-economy taxation and administration of household businesses: January 1, 2026
14	Population Law	December 10, 2025	July 1, 2026
15	Law on Thrift Practice and Waste Combat	December 10, 2025	July 1, 2026
16	Law Amending Security and Order Laws	December 10, 2025	July 1, 2026
17	E-Commerce Law	December 10, 2025	July 1, 2026
18	Deposit Insurance Law (amended)	December 10, 2025	May 1, 2026
19	Law Amending Technology Transfer Law	December 10, 2025	April 1, 2026
20	Law Amending Education Law	December 10, 2025	General effective date: January 1, 2026. The following items in Article 1 take effect from July 1, 2026: Point b, Clause 1; Clause 4; Clause 8 (except for the provision on the Minister of Education and Training deciding a single unified set of general-education textbooks nationwide); Clause 13; Clause 15; and Point b, Clause 23
21	Vocational Education Law (amended)	December 10, 2025	General effective date: January 1, 2026 The following provisions take effect from July 1, 2026: Clause 4, Article 6; Clauses 4 and 5, Article 24; Clause 1, Article 26; Article 32; Article 35; Article 36; Article 39; and Article 42.
22	Higher Education Law (amended)	December 10, 2025	January 1, 2026
23	Law Amending and Supplementing a Number of Articles of the Law on National Defense Industry, Security, and Industrial Mobilization	December 10, 2025	General effective date: January 1, 2026 Provisions under Clauses 1, 2, 3, and 4 of Article 1: March 1, 2026
24	Law on Drug Prevention and Control (amended)	December 10, 2025	July 1, 2026
25	Law on Oversight Activities (amended)	December 10, 2025	Match 1, 2026
26	Press Law (amended)	December 10, 2025	July 1, 2026
27	Artificial Intelligence Law	December 10, 2025	Match 1, 2026
28	Law on Public Employees (amended)	December 10, 2025	July 1, 2026
29	Civil Aviation Law (amended)	December 10, 2025	July 1, 2026
30	Law on Temporary Detention/Custody	December 10, 2025	July 1, 2026
31	Law Amending Intellectual Property Law	December 10, 2025	April 1, 2026
32	Law Amending Laws on Citizen Reception/Complaints	December 10, 2025	July 1, 2026
33	Law on Criminal Judgment Enforcement (amended)	December 10, 2025	July 1, 2026
34	Law Amending Law on Treaties	December 10, 2025	January 1, 2026
35	Law Amending Anti-Corruption Law	December 10, 2025	July 1, 2026
36	Law Amending Public Debt Management Law	December 10, 2025	January 1, 2026
37	Construction Law (amended)	December 10, 2025	July 1, 2026
38	Law Amending Price Law	December 10, 2025	July 1, 2026
39	Law Amending Statistics Law	December 10, 2025	January 1, 2026
40	Law on Protection of State Secrets (amended)	December 10, 2025	March 1, 2026
41	Law Amending Insurance Business Law	December 10, 2025	July 1, 2026
42	Law on High Technology (amended)	December 10, 2025	July 1, 2026
43	Investment Law (amended)	December 11, 2025	March 1, 2026
44	National Reserve Law (amended)	December 11, 2025	July 1, 2026
45	Law Amending VAT Law	December 11, 2025	January 1, 2026
46	Law on Corporate Recovery and Bankruptcy	December 11, 2025	March 1, 2026
47	Law Amending Geology and Minerals Law	December 11, 2025	January 1, 2026
48	Law Amending 15 Agriculture and Environment Laws	December 11, 2025	General effective date: January 1, 2026 Clause 2, Article 16, on the development of integrated water-resource plans and irrigation infrastructure plans for inter-provincial river basins: January 1, 2027
49	Law on Specialized Courts at International Financial Centers	December 11, 2025	January 1, 2026
50	Law Amending Urban and Rural Planning Law	December 11, 2025	General effective date: January 1, 2026. Application priority for Article 2: January 1, 2026 to February 8, 2027
51	Digital Transformation Law	December 11, 2025	July 1, 2026

Noteworthy resolutions for businesses

Vietnam’s NA passed 39 resolutions in the latest meeting, some of which will shape the country’s economic, regulatory, and investment landscape from 2026 onward.

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Spanning international integration, energy development, land administration, major urban projects, fiscal planning, and long-term national target programs, these measures signal a stronger push for infrastructure expansion, administrative reform, and sector-specific modernization.

For businesses, the resolutions outline clearer priorities in areas such as market access, taxation, public investment, environmental compliance, and strategic planning for industries ranging from energy to real estate, logistics, and high-tech manufacturing.

Key Resolutions for Businesses
Resolution	Business impact areas
Resolution on special mechanisms and policies to enhance the effectiveness of international integration	Trade, market access, FDI, customs, cross-border services
Resolution on mechanisms and policies for national energy development (2026–2030)	Power generation, renewables, LNG, electricity pricing, grid development
Resolution prescribing mechanisms and policies to remove obstacles in implementing the Land Law	Land access, land pricing, real estate, industrial zones, project approval
Resolution on special mechanisms and policies for major projects in Hanoi	Urban infrastructure, PPPs, transport, investment incentives
Resolution amending Resolution 98/2023/QH15 on special mechanisms for Ho Chi Minh City	Investment climate, land/finance autonomy, and administrative reform
Resolution amending Resolution 136/2024/QH15 on Da Nang’s urban administration model	Urban governance, investment environment, construction, and infrastructure
Resolution on the 2026 Socio-Economic Development Plan	Macroeconomic targets, business environment, credit, and fiscal policy
Resolution on the 2026 State Budget Estimate	Fiscal policy, taxation structure, government spending priorities
Resolution on the allocation of the 2026 central budget	Public investment, infrastructure funding, and regional development
Resolution approving the National Target Program on new rural development, poverty reduction, and ethnic minority development (2026–2035)	Rural infrastructure, agriculture value chain, and regional investment
Resolution approving the National Target Program on education modernization (2026–2035)	Workforce development, education services, and training market
Resolution approving the National Target Program on healthcare, population, and human development (2026–2035)	Healthcare investment, pharma, medical devices
Resolution approving investment policy for Gia Bình International Airport	Aviation, logistics, real estate, tourism, FDI
Resolution approving investment policy for the Vinh–Thanh Thủy expressway	Construction, logistics, and regional connectivity
Resolution amending Resolution 81/2023/QH15 on the National Master Plan (2021–2030)	Spatial planning, industrial zones, infrastructure corridors
Resolution ratifying international agreements under the State President’s authority	Trade treaties, investment protection, double taxation, and market access
Resolution on strengthening the effectiveness of environmental protection laws	ESG compliance, emissions rules, environmental permits, and green investments

Key takeaways

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Vietnam’s sweeping legislative overhaul implemented during the 10th NA session introduces significant changes for businesses, especially in the digital economy, taxation, and investment regulations.

With many new laws and resolutions taking effect in 2026, companies should prepare for a stricter legal environment, new compliance obligations, and emerging opportunities in areas like energy, real estate, and technology. Proactive legal and strategic adjustments will be key to thriving in Vietnam’s evolving business landscape.

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