The Vietnamese government has issued Decree 253/2026 providing guidance on the implementation of the Personal Income Tax Law. A key provision within the decree concerns exemptions from personal income tax when transferring real estate. This new regulation outlines specific circumstances under which individuals will be relieved of tax obligations during property sales. The decree details 22 specific cases qualifying for this tax exemption. This aims to stimulate the real estate market and provide financial relief to property owners. Further details regarding eligibility criteria are expected to be released alongside the full text of the decree. The implementation date for the decree is January 7th, 2026.