Vietnam’s government has issued Decree 49/2025/NĐ-CP, effective February 28, regulating tax debt thresholds that trigger temporary exit bans. The decree outlines four cases where individuals may be restricted from leaving the country due to overdue tax debts. Business owners and household business operators with tax debts of VND50m (USD1,950) or more, and legal representatives of businesses with debts of VND500m or more, face exit bans if payments are overdue by more than 120 days. Those no longer operating at their registered address and individuals leaving Vietnam for settlement abroad may also be affected. Tax authorities will notify affected individuals electronically or via public notices.