The legal system of Vietnam
A civil-law system of French colonial origin, rebuilt on socialist lines and then substantially marketised through the doi moi reforms from 1986. The Civil Code 2015 and Enterprise Law and Investment Law of 2020 are modern and internationally drafted, and Vietnam's WTO and CPTPP commitments have driven convergence in commercial and IP law. What has not changed is the constitutional architecture: Article 4 states the leading role of the Communist Party, there is no judicial review of legislation, and the National Assembly's Standing Committee interprets statutes.
Legal tradition
Vietnam belongs to the socialist civil law tradition. A civil-law system of French colonial origin, rebuilt on socialist lines and then substantially marketised through the doi moi reforms from 1986. The Civil Code 2015 and Enterprise Law and Investment Law of 2020 are modern and internationally drafted, and Vietnam's WTO and CPTPP commitments have driven convergence in commercial and IP law. What has not changed is the constitutional architecture: Article 4 states the leading role of the Communist Party, there is no judicial review of legislation, and the National Assembly's Standing Committee interprets statutes.
How power is divided
Unitary. 63 provinces and municipalities have People's Councils and People's Committees which administer within a centralised framework, and Hanoi, Ho Chi Minh City and several others have special statutes granting limited additional autonomy. There is no constitutional division of legislative competence.
Where law comes from
- The Constitution of 2013
- Supreme in form; enforced by the National Assembly, not courts.
- Laws and codes of the National Assembly
- Including the Civil Code 2015 and the Land Law 2024.
- Decrees and circulars
- Government and ministerial instruments; the operative detail of most regimes.
- Resolutions of the Supreme People's Court
- Binding guidance to lower courts.
- Selected precedents (án lệ)
- Published since 2016; courts must apply or explain departure.
The legal profession
Lawyers are members of the Vietnam Bar Federation and provincial bar associations, admitted under the Law on Lawyers after a law degree, the professional training course at the Judicial Academy, a twelve-month apprenticeship and the bar examination. Foreign law firms may establish branches and subsidiaries and advise on Vietnamese law only through licensed Vietnamese lawyers, and may not appear in court.
Law by topic in Vietnam
- Immigration & NationalityWork permits tied to a sponsoring employer and justified local-hire shortageForeign nationals working over three months need a work permit issued to a specific employer, supported by evidence that the role could not be filled locally, plus degree and experience documents that must be legalised.
- Constitutional LawParty leadership in Article 4 and a National Assembly that reviews its own lawsThe 2013 Constitution names the Communist Party as the leading force in Article 4. There is no constitutional court: the National Assembly supervises constitutionality itself, so ordinary courts cannot invalidate legislation.
- Business & CorporateEnterprise Law forms plus an Investment Law approval layer for foreign capitalThe Law on Enterprises 2020 governs company forms, and the Law on Investment 2020 adds an approval layer for foreign investors: many projects need an Investment Registration Certificate before the company can be registered.
- Property & LandAll land is owned by the people, held through time-limited use rightsThere is no private ownership of land: the state holds it on behalf of the people and grants land use rights, typically for fifty years for projects. Foreigners cannot hold residential land use rights but may own apartments within quota.
- Tax Law20 percent corporate income tax, personal rates to 35 percent, VAT cut to 8 percentCorporate income tax is 20 percent with incentive rates as low as 10 percent for encouraged sectors. Personal income tax is progressive to 35 percent, and standard VAT of 10 percent has been repeatedly reduced to 8 percent for most goods.
- Family LawLaw on Marriage and Family with same-sex marriage unrecognised but not penalisedThe 2014 Law on Marriage and Family sets a marriage age of 20 for men and 18 for women and treats property acquired in marriage as common. The 2014 revision removed the prohibition on same-sex weddings while withholding legal recognition.
- Civil ProcedureTwo-level adjudication with cassation review by the Supreme People's CourtThe Civil Procedure Code 2015 provides first-instance and appellate levels, plus extraordinary cassation and reopening procedures. Courts have an active investigative role and may collect evidence themselves.
- Employment & Labour2019 Labour Code with regional minimum wages and severance at half a month per yearThe Labour Code 2019, effective 2021, allows unlimited-term and one fixed-term contract, sets minimum wages by four regions, and gives severance of half a month's wages per year of service on lawful termination.
- Criminal Law2015 Penal Code retaining capital punishment for treason, murder and drug traffickingThe Penal Code 2015 reduced the number of capital offences to eighteen but retains death for murder, large-scale drug trafficking, treason and terrorism. Corporate criminal liability was introduced for the first time.
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