From January 1, 2026, several important laws will come into force, including: the Labor Law 2025; the Teachers Act 2025; the Data Protection Act 2025; the Participation in United Nations Peacekeeping Operations Act 2025; the juvenile criminal law 2024; the Special Consumption Tax Act 2025; the State Budget Law 2025; the amended Advertising Act 2025; the Law amending and supplementing certain articles of the Law on the Quality of Products and Goods; the law amending and supplementing certain articles of the law on standards and technical regulations; the Digital Technology Industry Act 2025; the Railway Act 2025; the Chemicals Act 2025; the Atomic Energy Act 2025; and the Law amending and supplementing certain articles of the Law on the Economic and Efficient Use of Energy.
In addition, the National Assembly in its 10th session deliberated and adopted 51 laws and 8 normative legal resolutions, many of which will come into force immediately from January 1, 2026.
Teacher salaries are a top priority.
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The Teachers Act includes nine chapters and 42 articles. Teacher salaries are among the highest compared to public sector salaries. Job-related allowances and other compensation vary depending on the type of job and region, as determined by law.
Preschool teachers, teachers in ethnic minority areas, mountainous regions, border areas, on islands and in areas with particularly difficult socio-economic conditions, teachers in special schools, teachers implementing inclusive education, as well as teachers in certain disciplines and professions are entitled to higher salaries and allowances than teachers working under normal conditions.
The salaries of teachers at private educational institutions are based on the provisions of labor law. Teachers in sectors or professions with special regulations are entitled to special benefits required by law and only receive the highest level of remuneration if this regulation corresponds to the general regulation for teachers.
The Labor Law of 2025 also includes 8 chapters and 55 articles; it contains numerous innovations, such as: additions to the regulations on government measures to promote employment, self-employment and job Chuyển đổi; Regulations on measures to promote professional qualifications and create jobs in the areas of science, technology, innovation, digital transformation, circular economy and green economy; Changes to the rules on loan capital for job creation…
The law also expands the range of eligible borrowers for loans to promote foreign employment, thereby creating opportunities for all employees who go abroad under a contract to access preferential loans. It authorizes the government, depending on the socio-economic situation and the need for credit to address employment problems, to expand the pool of eligible borrowers with lower interest rates on loans to promote the creation, retention and expansion of jobs and loans to promote foreign employment under a contract.
Improving capacity to protect personal data.
The Personal Data Protection Law includes 5 chapters and 39 articles; it aims to improve and unify the legal system for personal data protection, create a legal framework for work in the field of personal data protection, strengthen the ability of domestic organizations and individuals to protect personal data to achieve international and regional standards, and support the lawful use of personal data to promote socio-economic development.
In particular, the law provides that individuals whose personal data are processed have six rights in relation to their personal data, including important rights in determining the legal basis for the processing of personal data by relevant organizations and individuals, such as the right of access, the right to consent or withhold consent, the right to withdraw consent, etc.
This also includes the right to view, edit or request processing of personal data, to request its provision, to delete it, to restrict processing or to object to it. If these rights are violated, the data subject has the right to lodge a complaint, report the violation, take legal action and claim compensation.
The law on participation in UN peacekeeping missions, which also came into force on January 1, includes five chapters and 27 articles. The aim of this law is to institutionalize the guidelines and policies of the party, the constitution and the laws and regulations of the state. This is intended to ensure coherence within the legal system, compliance with the United Nations Charter and the international treaties to which Vietnam is a party. The aim is to create a comprehensive, solid, long-term and stable legal framework for the use of armed forces in UN peacekeeping missions and to contribute to strengthening Vietnam’s position and reputation at the international level.
The law stipulates that the Vietnamese Armed Forces participating in United Nations peacekeeping operations include both armed forces and civilian forces (consisting of civil servants, civil servants and public employees).
The government is responsible for the unified state control of participation in UN peacekeeping missions. The Ministry of Defense and the Ministry of Public Security, in coordination with other ministries and agencies, are accountable to the government for state management of participation in UN peacekeeping missions. May 27th is traditionally the day of remembrance of the Vietnamese armed forces for UN peacekeeping missions.
The Juvenile Justice Law of 2024 is tasked with protecting the interests and rights of minors, ensuring that the handling of juvenile criminal cases is appropriate to their age, cognitive abilities, personal characteristics and the social dangerousness of their crimes, and educating and supporting minors so that they correct their mistakes, improve their behavior and become useful citizens of society.
In particular, the law provides for the following measures: warning; restrictions on activity and travel times; apology to the victim; Damages; participation in educational and vocational training programs; mandatory psychological treatment and counseling; community service; ban on contact; ban on staying in a certain place; educational measures at community, district or city level; Education in a reformatory…
Ensuring the leading role of the central budget.
The law on the special consumption tax comprises four chapters and eleven articles and contains numerous innovations. Regarding the taxable goods and services, in addition to the goods and services already specified in the current Special Consumption Tax Law, non-alcoholic beverages that meet national standards and have a sugar content of over 5g/100ml have been added to the list of taxable goods. Additionally, air conditioners with a capacity of 24,000 to 90,000 BTU (instead of air conditioners with a capacity of 90,000 BTU or less) were subject to the tax. In addition, various items subject to special consumption tax, such as tobacco products, alcohol, beer, automobiles, aircraft, etc., have been amended and supplemented to bring them into line with relevant laws.
In addition to the provisions on exempt items adopted from the current Law on Special Consumption Tax, the amended Law on Special Consumption Tax added additional exempt items, including goods that are manufactured, processed or commissioned by organizations and individuals for direct export abroad, or that are sold or shipped to other organizations and individuals for export abroad; In addition, the regulations on tax-exempt items have been changed and supplemented…
The State Budget Law, consisting of seven chapters and 79 articles, has institutionalized the party and state’s policies and guidelines on the state budget. It reformed the mechanism for decentralizing sources of revenue and expenditure, ensured the leadership role of the central budget, and strengthened the proactive role of local budgets. It defined the responsibilities and powers between central and local levels and linked them to the rights and obligations of each level, according to the principle that the level with the most effective and rapid implementation of tasks should be entrusted. The municipalities decide, the municipalities act and the municipalities bear responsibility. The law strengthens and improves the effectiveness of supervision by the National Assembly and People’s Councils at all levels, reduces and simplifies procedures in the state budget process, and promotes the restructuring of the state budget to ensure savings, efficiency, transparency and increased accountability.
Development of the digital technology industry
The Digital Technology Industry Law 2025 includes six chapters and 51 articles. The aim of this law is to create a specialized legal framework that ensures strong and superior incentives for the development of the digital technology industry – a unique and fundamental industry; the development of Vietnam into one of the digital technology industry centers in the region and globally; promoting strategic digital technology companies and various digital technology industries in which Vietnam has strengths, such as semiconductors and artificial intelligence; and achieving breakthroughs in science, technology, innovation and digital transformation at the national level.
Vietnam is the first country in the world to pass its own law for the digital technology industry.
For the first time, new terms such as digital technology, digital technology industry, semiconductor industry, artificial intelligence, digital assets, etc. are defined in a single legal document. The law contains comprehensive regulations, incentives and support measures necessary for the development of the digital technology industry.
The Railway Law 2025, which also applies from January 1, 2026, includes four chapters and 59 articles. It contains new, groundbreaking regulations for investment and the development of the railway sector. The aim is to promote decentralization from the prime minister to the minister and from the government and ministries to the municipalities. According to the principle “Municipalities decide, municipalities act, municipalities are responsible”, the initiative and creativity of municipalities should be strengthened when investing in and developing the railway system, especially local transport.
The enactment of this law aims to institutionalize the Party’s guidelines and policies for the development of railway infrastructure, industry and transportation system to meet the needs of the country’s industrialization and modernization; at the same time, to eliminate the obstacles and shortcomings that have recently appeared in practical investment, development and operation of railway transport.
In addition, the Advertising Law, the Law amending and supplementing certain articles of the Law on the Quality of Products and Goods, the Law amending and supplementing some articles of the Law on Standards and Technical Regulations, the Chemicals Law, the Law amending and supplementing some articles of the Law on the Economic and Efficient Use of Energy, and the Atomic Energy Law of 2025 will also come into force on January 1, 2026.
Previously, the National Assembly in its 10th session deliberated and adopted 51 laws and 8 normative legal resolutions, many of which will come into force immediately from January 1, 2026.
These include: the law amending and supplementing certain articles of the VAT Act; the law amending and supplementing certain articles of the Education Act; the Higher Education Act; the Vocational Training Act; the Act amending and supplementing certain articles of the Town and Country Planning Act; the Law on Specialized Courts in the International Financial Center; the Law amending and supplementing certain articles of the Law on International Treaties; the Law amending and supplementing certain articles of the Law on Public Debt Management; the law amending and supplementing certain articles of the statistics law; the Act amending and supplementing certain articles of the Geology and Minerals Act; the law amending and supplementing certain articles of the Price Law; the Law amending and supplementing certain articles of the Law on National Defense, Security and Industrial Mobilization; and the Law amending and supplementing certain articles of 15 laws in the fields of agriculture and the environment…/.
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