Under Decree No. 317/2025/ND-CP, that amends and supplements certain provisions of Decree No. 97/2018/ND-CP, the re-lending of ODA loans and foreign concessional loans are regulated for public scientific and technological organizations, as well as financially autonomous public universities.
Business households and individuals with annual revenue of VND200 million (nearly $7,600) or less (previously VND500 million) will not be subject to value-added tax (VAT) and personal income tax.