INGOs Regulations Amended
On 11 June 2026, Decree on International Non-Governmental Organizations No. 126/GOV, dated 25 May 2026 (“INGO Decree“) was officially published in the Lao Official Gazette. It came into effect on 15 July 2026, fully replacing the 2010 INGO Decree.
The INGO Decree sets out the principles, regulations, and measures regarding the management, monitoring, and inspection of the operations of international non-governmental organisations (“INGOs“) in Lao PDR. It aims to (i) ensure that such operations are effective and efficient; (ii) guarantee the promotion and facilitation of development and humanitarian assistance in accordance with applicable laws and regulations, and (iii) contribute to national socio-economic development.
While the overall regulatory framework for INGOs remains largely unchanged, the INGO Decree introduces several practical improvements and clarifies a number of procedures that were previously addressed only in the 2014 implementation guidelines. Key changes relate to (i) streamlined administration; (ii) obtaining prior Ministry of Foreign Affairs approval before providing assistance to local associations or foundations; (iii) project office and personnel mandates; and (iv) imports and fundraising.
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New Decree on Fertilizer Takes Effect on 15 July 2026
On 3 June 2026, a new Decree on Fertilizer No. 123/GOV dated 20 May 2025 (“Fertilizer Decree“) was officially published in the Lao Official Gazette. It came into effect on 15 July 2026.
The Fertilizer Decree sets out two main groups of fertilizers: (i) organic fertilizers or biofertilizers and (ii) inorganic or chemical fertilizers. They are further categorised into three distinct types: (i) organic fertilizers; (ii) biofertilizers; and (iii) inorganic fertilizers or chemical fertilizers.
The Fertilizer Decree also stipulates the types of fertilizer businesses, the licensing application process and eligibility requirements for fertilizer business operators.
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Amended Income Tax Law Comes into Force on 1 July 2026
Law on Income Tax No. 88/NA dated 25 June 2025 (“Amened Income Tax Law“) was officially published in the Lao Official Gazette on 19 June 2026 and came into force on 1 July 2026. The Amended Income Tax Law replaced the Law on Income Tax No. 67/NA dated 18 June 2019, and section III of the Law on the Amendment of Certain Articles of the Laws Related to Taxation No. 01/NA dated 7 August 2021.
The Amended Income Tax Law sets out the principles, regulations, methods and measures for tax administration, oversight, and compliance. It aims to streamline revenue collection into the state budget, promote domestic business and production growth, and align Lao PDR’s taxation system with regional and international integration standards to support national socio-economic development. The key changes introduced by the Amended Income Tax Law relate to: (i) the expansion of profit tax scope; (ii) profit tax adjustment for specific sectors; (iii) personal income tax adjustment; and (iv) enhanced administrative enforcement powers.
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Amended Decision on Internet Service Business Operation
On 4 June 2026, Decision on Internet Service Business Operation No. 1158/MCT dated 30 April 2026 (“Decision 1158“) was officially published in the Lao Official Gazette and came into force on 14 June 2026. Decision 1158 replaces the Decision on Internet Service Business Licensing No. 3972/MTC dated 13 December 2019.
Decision 1158 sets out two types of internet service business operations: (i) domestic internet services; and (ii) international internet services. It also stipulates the requirements for becoming an eligible internet service business operator, including maintaining sufficient capital tailored to the specific category of internet service business operation, maintaining sufficient capital for each type of internet service business operation, and fulfilling all other technical, operational, and standard requirements prescribed by the Ministry of Technology and Communications (MTC).
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Amended Law on Copyright and Related Rights
On 11 May 2026, Decision on Copyright and Related Rights No. 1011/MOIC, dated 10 April 2026 (“Amended Copyright Decision“) issued by the Ministry of Industry and Commerce (“MOIC“) was officially published in the Lao Official Gazette. The Amended Copyright Decision fully replaces the previous Decision No. 0439/MOIC dated 30 March 2023.
While the overall copyright regulatory framework remains largely the same, the Amended Copyright Decision introduces several improvements and amendments to align with the revised 2023 Law on Intellectual Property (“Law on Intellectual Property“).
The amended Copyright Decision sets out the principles and regulations regarding the implementation of copyright and related rights work, including copyright and related rights notifications, representation, and the administration of copyright and related rights work. It aims to ensure the uniform implementation of the Law on Intellectual Property across the country, thereby contributing to national socio-economic development towards green and sustainable industrialisation and modernisation.
Please note that whilst the information in this Update is correct to the best of our knowledge and belief at the time of writing, it is only intended to provide a general guide to the subject matter and should not be treated as a substitute for specific professional advice
