Vietnam is one of the most dynamic emerging markets in Southeast Asia. A population of more than 96 million – 70% of whom are under the age of 35 – experiencing rapid and continuing growth in discretionary income has fuelled a consumer spending boom that is expected to continue well into this decade. The middle class, which currently accounts for 13% of the population, is expected to double by 2026, and Vietnam’s younger generation are rapid adopters of new technologies and voracious consumers of both goods and services.