Consolidated Law on Natural Disaster Prevention and Control (Updated to 2026)
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Based on:85/VBHN-VPQH - Government Official Gazette
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The Law on Natural Disaster Prevention and Control (Law No. 33/2013/QH13) has been reissued as Consolidated Document No. 85/VBHN-VPQH, folding in every amendment made since 2013, most recently Law No. 146/2025/QH15, effective January 1, 2026. The law sets out the responsibilities of state agencies, organizations, households, and individuals, including foreign organizations and individuals operating in Vietnam, for disaster prevention, response, and recovery. The provision most relevant to businesses is the mandatory contribution to the provincial-level Disaster Prevention Fund: every domestic and foreign economic organization operating in a locality must contribute, alongside Vietnamese citizens aged 18 up to retirement age. Contribution levels and exemption or deferral rules are set by government decree. The law also allows corporate income tax exemptions or reductions for contributions made to disaster prevention, and encourages insurers to offer disaster-risk insurance products. It also bans hoarding or price-gouging on goods and supplies by exploiting a disaster. This consolidation mainly updates the name of the managing ministry, from the Ministry of Agriculture and Rural Development to the Ministry of Agriculture and Environment, effective January 1, 2026, plus some budget-reserve wording; it does not create significant new obligations for businesses. Accountants and business owners who make annual contributions to the Disaster Prevention Fund should update the ministry name on their records and filings.
Scope and Applicability
The law governs disaster prevention, response, and recovery activities; the rights and duties of agencies, organizations, households, and individuals involved; and state management and resources for implementation. It applies to Vietnamese agencies, organizations, households, and individuals, as well as foreign organizations, individuals, and international organizations living, operating, or participating in disaster prevention and control activities in Vietnam.
Principles and State Policy
Disaster prevention and control follows the four-on-site motto (on-site command, on-site forces, on-site equipment and supplies, on-site logistics), must be integrated into socio-economic development planning, and must be science-based. The state offers incentives to insurers that sell disaster-risk insurance products, supports businesses investing in disaster-prone areas, and allows corporate income tax exemptions or reductions for contributions made to disaster prevention and control.
Financial Resources
Funding sources are the state budget (annual budget, budget reserve, financial reserve fund), the Disaster Prevention Fund, and voluntary contributions.
The Disaster Prevention Fund is an off-budget state financial fund comprising a central-level fund, managed by the Ministry of Agriculture and Environment, and provincial-level funds, managed by provincial People's Committees. Provincial fund sources include:
- Voluntary support and contributions from domestic and foreign organizations and individuals;
- Mandatory contributions from domestic and foreign economic organizations operating in the locality, and from Vietnamese citizens aged 18 up to retirement age who are able to work;
- Transfers between funds and other lawful sources.
The Government sets specific contribution levels and the criteria for exemption, reduction, or deferral. The fund is prioritized for emergency relief such as food, water, and medicine, repair of housing, health facilities and schools, environmental sanitation in disaster areas, and firefighting and rescue operations. It must operate on a non-profit basis with full transparency.
Prohibited Acts Relevant to Businesses
The law prohibits exploiting a disaster to hoard or inflate the prices of goods, supplies, vehicles, equipment, or necessities for profit; misusing or embezzling relief funds and goods; obstructing the operation of disaster prevention works such as dikes, reservoirs, and embankments; and spreading false information or false damage reports about a disaster.
Prevention Content and Planning
Prevention activities include basic surveys, a 10-year national disaster prevention strategy, and disaster prevention plans at the commune, provincial, ministerial, and national levels on a 5-year cycle, updated annually, plus integrating disaster prevention content into socio-economic and sectoral development planning to ensure sustainable development.
What Changed in the 2026 Consolidation
Compared to earlier versions, this consolidation mainly reflects:
- Renaming the ministry that manages the central Disaster Prevention Fund, from the Ministry of Agriculture and Rural Development to the Ministry of Agriculture and Environment, effective January 1, 2026, per Law No. 146/2025/QH15;
- Revised rules on using the state budget reserve and financial reserve fund for disaster prevention, response, and recovery;
- Adding firefighting and rescue activities to the Disaster Prevention Fund's priority support scope, per Law No. 55/2024/QH15 on Fire Prevention, Firefighting, and Rescue.
These are largely technical and administrative updates. They do not create new financial obligations for businesses beyond the pre-existing duty to contribute to the Disaster Prevention Fund.