This paper synthesises a descriptive baseline of the Vietnamese higher-education (HE) system as it stands in academic year 2025-2026, with the intended audience a 2026graduating high-school senior making the post-K-12 institutional and field choice. The system rests on five institutionally distinct strata: (a) public state-budget universities under direct Ministry of Education and Training (MOET) or line-ministry control; (b) public national universities (đại học quốc gia, ĐHQG) under semi-autonomous bilateral structures — VNU Hà Nội, VNU TP.HCM, plus the post-2022 Đại học Bách khoa Hà Nội (HUST) transition to "đại học" status; (c) private domestic universities (corporate-affiliated, entrepreneur-founded, religious-affiliated); (d) FDI / foreign-branch campuses (RMIT Vietnam, British University Vietnam) operating Australian or British curricula on Vietnamese soil; and (e) intergovernmental joint universities (Vietnamese-German University, USTH) and Fulbright University Vietnam, plus several hundred MOETapproved 2+2 / 3+1 / dual-degree programmes hosted by Vietnamese universities under foreign-partner agreements. The field landscape is dominated by economics and management, information technology including the new AI / data-science / robotics programmes, engineering, health sciences, education, foreign languages, law, basic sciences, and arts / architecture. Tertiary GER has crossed roughly 35-40% in the mid-2020s; standing undergraduate population is in the multi-million range across roughly 240-260 institutions. Tuition operates on a fivetier ladder: state-public non-autonomous (Decree 81/2021/NĐCP field-band ceilings as amended by Decree 97/2023/NĐ-CP), state-public autonomous, private domestic, intergovernmental joint and international joint programmes, and FDI / foreignbranch. Geographic distribution is a Hà Nội + TP.HCM duopoly absorbing the majority of selective enrolment, with regional flagships (Đà Nẵng, Huế, Cần Thơ, Thái Nguyên) and frontierregion institutions (Tây Bắc, Tây Nguyên) carrying sub-regional load. The 2024-2026 trends include accelerated public-university autonomy, AI / data-science / robotics expansion, private and FDI growth, and embedding of international joint programmes into ĐHQG and HUST structures. The paper is descriptive, not normative; recommendations and decision frameworks belong to I3.x and downstream Layer-I papers. The contribution is a single-document synthesis with a per-claim data-confidence ledger (Appendix A) marking source, year, confidence, and resolution path; approximately thirty-six quantitative claims are tagged, with a substantial fraction held at documented-range
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