Of around 45,000 foreign direct investment (FDI) projects in Vietnam, about 1,500 are subject to the global minimum tax (GMT), while fewer than 200 have actually incurred tax liabilities under the mechanism.

Ho Chi Minh City's tax authority has pledged continued support for foreign investors by addressing tax-related bottlenecks and improving the business climate, in line with the Politburo's newly-issued resolution on developing the foreign-invested sector.​