HCMC – Vietnam has released its first-ever White Book on Taxation, marking a major step in the modernization of the country’s tax administration toward digital, data-driven governance and taxpayer-centered services.
The White Book on Vietnam Taxation 2026 reviews Vietnam’s fiscal performance in the 2021-2025 period and outlines strategic priorities for the tax sector through 2030. Amid rapid growth in the digital economy and cross-border e-commerce, the document is expected to serve as an important reference for domestic and foreign businesses seeking to understand Vietnam’s tax policy reforms and compliance requirements.
One of the report’s key highlights is total State budget revenue in 2021-2025, which reached more than VND9.92 quadrillion, exceeding the target assigned by the National Assembly by around 20%. Domestic revenue accounted for 86.4% of the total, reflecting the growing sustainability of the country’s revenue base.
For the 2026-2030 period, the tax sector has identified four major priorities: improving institutions to match the digital economy, accelerating digital transformation and automation in tax administration, placing taxpayer satisfaction at the center of public services, and enhancing governance quality through risk management, transfer pricing control, and anti-tax fraud measures.
The Department of Taxation said the sector has been assigned a revenue collection target of more than VND2.24 quadrillion for 2026, including nearly VND2.2 quadrillion in domestic revenue. The tax authority therefore plans to intensify digital transformation, risk-based management, and anti-revenue loss measures.
In the first four months of 2026 alone, State budget revenue exceeded VND1 quadrillion, equivalent to nearly 45% of the full-year target. The business and production sector remained the main growth driver, with revenue rising 28.3% year-on-year.
To meet the target of at least 10% revenue growth this year, tax authorities will broaden the tax base for new business models and cross-border transactions while ensuring accurate and sufficient tax collection. At the same time, they aim to reduce compliance costs for businesses and individuals through smarter electronic tax services.
