Investment law

The Ministry of Finance has released the second draft of the Law amending and supplementing Investment Law No. 143/2025/QH15, expected to be submitted to the National Assembly in October 2026 and to take effect on January 1, 2027. The most notable feature is a mechanism allowing the Government to relax market access conditions sector by sector and period by period for foreign investors, together with a shift of investment incentives from upfront tax breaks to post-investment support tied to technology transfer. This article analyzes the most significant proposed changes and what foreign-invested enterprises should prepare for.