Decree No 207/2025/NĐ-CP, one of the policies taking effect in October, emphasises legal protections and privacy for all parties involved in surrogacy arrangements. — VNA/VNS Photo Minh Quyết

HÀ NỘI — Multiple policies will come into force from October, covering surrogacy for humanitarian purposes, gold import and export, global minimum tax and incentives for industrial development.

The Government’s Decree No 207/2025/NĐ-CP dated July 15 establishes detailed regulations for assisted reproductive technology and humanitarian surrogacy arrangements.

The document, which will become effective on October 1, stipulates the donation, storage and use of sperm, eggs and embryos, as well as procedures for medical facilities to conduct in-vitro fertilisation and surrogacy for humanitarian purposes.

Donations must be made anonymously and may only be used for one woman or couple. Assisted reproductive technology services will be restricted to infertile couples, those with medical indications or single women who wish to have children.

The decree emphasises legal protections, privacy, personal confidentiality and family secrets for all parties involved in surrogacy arrangements, including commissioning couples, surrogate mothers and children born through surrogacy.

Another significant change concerns the management of gold trading.

Under the Government’s Decree No 232/2025/NĐ-CP, dated August 26, the State Bank of Vietnam will no longer directly handle the export of raw gold or the import of raw gold for bullion production. Instead, it will grant annual quotas and specific licences to qualified enterprises and commercial banks.

The move marks a step towards removing the state monopoly on raw gold trade. The new decree will become effective on October 10.

The Government’s Decree No 236/2025/NĐ-CP, dated August 29, provides detailed guidelines on implementing the global minimum tax.

It stipulates that taxpayers are constituent entities of multinational groups with annual revenue in the consolidated financial statements of the ultimate parent company reaching at least EUR750 million (US$879.69 million) in at least two of the four fiscal years preceding the tax obligation determination year.

Newly established multinational groups operating for less than four years are subject to the same requirements if they meet the revenue threshold for at least two years of operation.

The decree will take effect from October 15 and apply from the 2024 fiscal year.

Furthermore, Decree No 235/2025/NĐ-CP amends Decree No 45/2012/NĐ-CP on industrial promotion, expanding both the beneficiaries and the list of sectors eligible for support.

Small- and medium-sized enterprises, cooperatives, household businesses and production facilities with clean technologies are included, alongside artisans in traditional handicrafts.

Additionally, incentives will be given to those investing in agro-forestry-fishery processing, consumer and export-oriented industries, eco-friendly building materials, biotechnology and low-carbon emission sectors, among others. 

The Decree will take effect on October 15— VNA/VNS