News

Vietnam allows foreigners to own housing (not land) within capped limits — 30% of apartments per building, 250 individual houses per ward — for up to 50 years, under the 2023 Housing Law and 2024 Land Law.

Vietnam's Investment Law 2025 streamlines licensing, but the real changes are elsewhere: a trimmed conditional-sector list, unchanged M&A review standards, and a shift from pre- to post-licensing oversight.

Vietnam's new CIT law (67/2025/QH15) keeps the 20% headline rate but adds 15-17% SME tiers, expands R&D deductions, and rolls out the OECD's 15% Pillar Two minimum tax for large MNEs.

Eligibility to buy is only half the picture — five hard limits (the 30% building cap, 50-year terms, no land-use rights, eligible-project rules, and transfer restrictions) shape what foreign ownership in Vietnam actually means long-term.