Law on High Technology 2025, No. 133/2025/QH15

LAW

On High Technology^[1]

Pursuant to the Constitution of the Socialist Republic of Vietnam, which has a number of articles amended and supplemented under Resolution No. 203/2025/QH15;

The National Assembly promulgates the Law on High Technology.

Chapter I

GENERAL PROVISIONS

Article 1. Scope of regulation

This Law provides hi-tech activities; policies and measures to encourage and promote hi-tech activities and activities related to strategic technology development.

Article 2. Subjects of application

This Law applies to Vietnamese organisations and individuals, overseas Vietnamese, foreign organisations and foreign nationals engaged or involved in hi-tech and strategic technology activities in Vietnam.

Article 3. Interpretation of terms

In this Law, the terms below are construed as follows:

1. High technology means a technology with a high content of scientific research and technological development, integrated with advanced, breakthrough scientific achievements, and creating products and services of superior quality, high added value and environmental friendliness.

2. Strategic technology means a breakthrough technology with spill-over effects, identified by the State for focused development investment in order to enhance technological autonomy, create national competitive advantages, ensure national defence and security, and promote sustainable socio-economic development.

3. Core technology means a foundational technology that is decisive to the formation, development and mastery of high technologies and strategic technologies, and to features, quality and added value of hi-tech and strategic technology products.

4. Hi-tech activities means research, development, testing, transfer, application and commercialisation of high technologies; attraction and development of hi-tech personnel; incubation of high technologies and incubation of hi-tech enterprises; production of hi-tech products and provision of hi-tech services; development of hi-tech industries; and development of the hi-tech ecosystem.

5. Hi-tech product means a product or service created by a high technology, characterised by superior quality and features, high added value and environmental friendliness.

6. Strategic technology product means a product or service created from a strategic technology, that is capable of creating breakthroughs and influencing a value chain or market, or is of special importance for national defence, security and national technological autonomy.

7. Enterprise manufacturing hi-tech products means an enterprise engaged in the manufacture of hi-tech products or provision of hi-tech services.

8. Hi-tech enterprise means an enterprise that manufactures hi-tech products or provides hi-tech services and conducts research and development of high technologies and hi-tech products.

9. Strategic technology enterprise means an enterprise that manufactures strategic technology products or provides strategic technology services and conducts research and development of strategic technologies and strategic technology products.

10. Hi-tech industry means an industry engaged in the manufacture of hi-tech products and provision of hi-tech services.

11. Strategic industry means an industry engaged in the manufacture of strategic technology products and provision of strategic technology services.

12. Hi-tech incubation means the process of supporting the creation, improvement and commercialisation of high technologies from technological ideas or scientific research outcomes, or from unimproved high technologies through technical infrastructure, resources and necessary services.

13. Hi-tech enterprise incubation means the process of supporting the formation and development of hi-tech enterprises through technical infrastructure, resources and necessary services.

Article 4. Policies on development of high technology and strategic technology

1. The State regards the development of high technologies and strategic technologies as a strategic breakthrough to facilitate rapid and sustainable socio-economic development, ensure national defence and security, and enhance national technological autonomy; and shall apply the highest incentives in accordance with the laws on investment, tax and land, and relevant policies to hi-tech and strategic technology activities.

2. The State shall implement focused and targeted investment policies; prioritise the allocation of state budget funds reserved for science, technology and innovation to cover expenditures for research, development, testing, application and commercialisation of high technologies and strategic technologies; and invest in the development of technical infrastructure, digital infrastructure and technological infrastructure to meet the requirements of digital transformation and green transition, and to improve productivity, quality, added value and competitiveness of products, goods and services.

3. The State shall implement support policies to strengthen connectivity between research institutes/higher education institutions and enterprises in order to create a solid foundation for science, technology and innovation; apply specific mechanisms and policies to develop, localise, master and apply technologies; and promote the formation and development of hi-tech enterprises, strategic technology enterprises, and hi-tech start-ups and strategic technology start-ups.

4. The State shall adopt incentive policies and specific mechanisms to attract and develop hi-tech and strategic technology personnel; and ensure the most favourable living and working conditions for high technology and strategic technology personnel working in Vietnam.

5. The State shall promulgate and adjust policies in a timely, transparent and stable manner to meet development requirements, promote public-private partnership, innovation, and development of hi-tech and strategic technology ecosystems; apply regulatory sandbox mechanisms to promote innovation and deployment of hi-tech and strategic technology products and services; and intensify the public communication and dissemination of policies and laws on high technology and strategic technology.

Article 5. Criteria for identifying high technologies prioritised for development investment and strategic technologies

1. High technologies prioritised for development investment are high technologies satisfying the following criteria:

a/ Importantly contributing to the achievement of national development goals, increase of total factor productivity and transformation of the growth model; and assurance of national defence and security;

b/ Ensuring conformity with national orientations for science and technology development and innovation, and suitability to Vietnam’s practical conditions;

c/ Being capable of being researched, mastered, improved or localised by domestic organisations and individuals, or playing a foundational role in forming new industries, new value chains or new services with international competitiveness potential or capable of attracting investment associated with technology transfer, or contributing to socio-economic development in geographical areas with extreme difficulties.

2. Strategic technologies are technologies satisfying the criteria specified in Points a and b, Clause 1 of this Article, and one or more than one of the following criteria:

a/ Having breakthrough impacts on socio-economic development;

b/ Creating long-term national competitive advantages;

c/ Being capable of forming new modes of production, new industries or new value chains;

d/ Being capable of being formed from core technologies researched or mastered by domestic organisations and individuals in order to create strategic technology products.

3. The Ministry of Science and Technology shall assume the prime responsibility for, and coordinate with related ministries and ministerial-level agencies in, carrying out periodical review and evaluation, and submitting to the Prime Minister for promulgation or updating the List of high technologies prioritised for development investment and the List of strategic technologies, based on the criteria specified in this Article as suitable to socio-economic development conditions in each period.

Article 6. Criteria for identifying hi-tech products promoted for development and strategic technology products

1. Hi-tech products promoted for development must satisfy the following criteria:

a/ Being created from one or more than one of the technologies on the List of high technologies prioritised for development investment;

b/ Having a high proportion of added value in their value structure;

c/ Being capable of being exported or used as substitutes for imported products.

2. Strategic technology products must satisfy the criteria specified in Points b and c, Clause 1 of this Article, and the following criteria:

a/ Being created from one or more than one of the technologies on the List of strategic technologies;

b/ Having breakthrough impacts on socio-economic development or playing an important role in national defence and security;

c/ Creating national competitive advantages.

3. The Ministry of Science and Technology shall assume the prime responsibility for, and coordinate with related ministries and ministerial-level agencies in, carrying out periodical review and evaluation, and submitting to the Prime Minister for promulgation or updating the List of hi-tech products promoted for development and the List of strategic technology products, based on the criteria specified in this Article as suitable to socio-economic development conditions in each period.

Article 7. International cooperation in high technology and strategic technology

1. The State shall create favourable conditions and provide support for domestic organisations and individuals to enter into international cooperation in research and development, transfer, application and commercialisation of high technologies and strategic technologies; to participate in innovation networks, value chains and regional and global cooperation projects in accordance with Vietnam’s law and treaties to which the Socialist Republic of Vietnam is a contracting party; and to expand cooperation in developing high technologies and strategic technologies with breakthrough potential, playing a foundational role for digital transformation, green transition, sustainable development, national defence and security assurance, and enhancement of national technological autonomy.

2. The State shall adopt preferential policies to attract high-quality foreign investment through joint venture, research and development cooperation, co-development and conditional technology transfer; link investment with increasing localisation rates, forming research and development facilities, training, supply chain development, and enhancing technological mastery capacity of Vietnamese enterprises; and create favourable conditions for Vietnamese enterprises to export and make offshore investment in high technologies and hi-tech products, strategic technologies and strategic technology products in which they have advantages.

3. Cooperation with and selection of international partners must ensure national interests, national defence and security, and full exercise/performance of rights/obligations under treaties on science, technology, intellectual property, technology transfer and cyber security, and free trade agreements to which the Socialist Republic of Vietnam is a contracting party.

Article 8. Evaluation of effectiveness of hi-tech and strategic technology activities

1. The evaluation of the effectiveness of the state budget’s investment in hi-tech and strategic technology activities must adhere to the principles of independence, honesty, objectivity, publicity, transparency and lawfulness, and shall be based on:

a/ The system of statistical indicators and criteria for measuring and evaluating results, effectiveness and contributions of hi-tech and strategic technology activities in terms of added value, competitiveness and productivity to socio-economic development and national defence and security assurance.

The Ministry of Science and Technology shall promulgate the system of statistical indicators and measurement criteria referred to in this Point;

b/ Statistical databases, reports, and digital data from the National Digital Platform for Science, Technology and Innovation Management, the National Information System on Science, Technology and Innovation, and other lawful data sources.

2. Results of the evaluation of effectiveness of hi-tech and strategic technology activities serve as a basis for:

a/ Adjustment of plans and options for allocation of state budget funds for hi-tech and strategic technology activities of ministries, ministerial-level agencies, government-attached agencies, other central agencies, localities and related organisations;

b/ Competent authorities’ consideration of and decision on the resumption, adjustment or termination of support and incentive policies for organisations and individuals engaged in hi-tech and strategic technology activities.

3. Funding amounts for the evaluation of the effectiveness of hi-tech and strategic technology activities shall be included in state budget estimates for science, technology and innovation management activities.

4. Based on socio-economic development conditions in each period, ministries, ministerial-level agencies, government-attached agencies and provincial-level People’s Committees shall evaluate the effectiveness of hi-tech and strategic technology activities in the sectors, fields and localities under their management, and submit evaluation reports to the Ministry of Science and Technology for summarisation and reporting to the Government.

Article 9. Responsibility for state management of high technology and strategic technology

1. The Government shall perform the unified management of hi-tech and strategic technology activities nationwide; allocate budget funds and mobilise resources; promulgate specific mechanisms and policies; direct and coordinate ministries, sectors and localities; and promote international cooperation.

2. The Ministry of Science and Technology shall act as the focal-point agency responsible before the Government for performing the unified state management of hi-tech and strategic technology activities in accordance with this Law; assume the prime responsibility for giving advices on the formulation of policies to promote the development of hi-tech and strategic technology activities; assume the prime responsibility for, and coordinate with others in, formulating and submitting to competent authorities for promulgation special national programmes on science, technology and innovation for strategic technologies; develop digital databases and infrastructure; synthesise results of the evaluation of the effectiveness of hi-tech and strategic technology activities; and carry out inspection and handle violations in accordance with law.

3. Ministries and ministerial-level agencies shall, within the ambit of their functions, tasks and powers, perform the state management of hi-tech and strategic technology activities in sectors and fields as assigned to them for management; include contents and plans on development of hi-tech and strategic technology activities in sectoral master plans, strategies and plans; and assume the prime responsibility for formulating regulatory sandbox mechanisms within their management scope.

4. Provincial-level People’s Committees shall, within the ambit of their functions, tasks and powers, perform the state management of hi-tech and strategic technology activities in their localities; implement policies on development of high technology and strategic technology; develop technical infrastructure; include hi-tech and strategic technology development goals in local socio-economic development strategies; decide on the establishment, expansion, adjustment and management of hi-tech parks and hi-tech agricultural zones in their localities; provide support in terms of investment and infrastructure for enterprises, organisations and individuals engaged in hi-tech and strategic technology activities; and carry out inspection, evaluation and reporting in accordance with law.

Article 10. Prohibited acts

1. Taking advantage of hi-tech and strategic technology activities to infringe upon national interests or lawful rights and interests of organisations and individuals; causing adverse impacts on national defence and security, social morality, public health and the environment.

2. Using high technologies, strategic technologies, or products and services formed therefrom to commit violations of law.

3. Infringing upon intellectual property rights to high technologies, strategic technologies and related products and services.

4. Committing fraudulent or dishonest acts in proving the satisfaction of criteria and conditions for enjoyment support and incentive policies on high technology and strategic technology.

5. Illegally disclosing, trading in or transferring technological know-how, data or information related to high technology and strategic technology.

6. Illegally obstructing or interfering with hi-tech and strategic technology activities.

Chapter II

RESEARCH AND DEVELOPMENT OF HIGH TECHNOLOGIES AND STRATEGIC TECHNOLOGIES

Article 11. Research and development of high technologies

1. The State shall promote and support research and development of high technologies; and form strong research groups and linkages between research institutes/higher education institutions and enterprises to create a scientific and technological foundation for hi-tech development.

2. The research and development of high technologies on the List of high technologies prioritised for development investment as referred to in Article 5 of this Law cover:

a/ Research for creating high technologies and core technologies;

b/ Research for decoding, mastering and improving high technologies;

c/ Applied research, testing and improvement of high technologies.

3. Organisations and individuals carrying out the activities specified in Clause 2 of this Article are entitled to incentive and support policies in accordance with the law on science, technology and innovation, and the following incentive and support policies:

a/ Priority in consideration for donations or funding support from programmes on high technology-related science, technology and innovation and from various funds in accordance with the law on science, technology and innovation;

b/ The highest tax incentives in accordance with the laws on personal income tax, corporate income tax, and export duty and import duty;

c/ Support in training activities to build the hi-tech research and development capacity;

d/ Support for the protection, utilisation and commercialisation of intellectual property rights to high technologies;

dd/ Funding support for investment, operation or rent of shared laboratories and hi-tech research facilities for use in accordance with the law on science, technology and innovation;

e/ The determination of taxable income of enterprises for calculation of donations and expenses for hi-tech research and development activities in accordance with the law on corporate income tax.

4. The State shall adopt policies to support organisations and individuals that establish and invest in hi-tech research and development centres in carrying out the hi-tech research and development activities specified in Clause 2 of this Article.

5. Hi-tech research and development centres are entitled to the highest incentive and support levels in accordance with the laws on investment, tax and land, and other relevant laws if they satisfy the criteria on research and development centres specified by the law on science, technology and innovation, and the following criteria:

a/ Technologies and products researched and developed at the centres are on the List of high technologies prioritised for development investment and the List of hi-tech products promoted for development specified in Articles 5 and 6 of this Law;

b/ Criteria on highly qualified personnel; proportion of expenses for research and development activities; physical and technical facilities; and quality management systems as specified in national technical regulations; if Vietnam standards or technical regulations are unavailable, regional or foreign standards shall be applied as appropriate to specific fields of operation;

c/ Compliance with regulations on national defence, security and environmental protection.

6. The recognition of hi-tech research and development centres specified in Clause 5 of this Article must comply with the law on science, technology and innovation.

7. The Government shall detail this Article.

Article 12. Research and development of strategic technologies

1. The research and development of strategic technologies on the List of strategic technologies referred to in Article 5 of this Law cover:

a/ Research for decoding, mastering, innovating and improving strategic technologies;

b/ Applied research and testing of strategic technologies.

2. Organisations and individuals carrying out the activities specified in Clause 1 of this Article are entitled to the incentive and support policies specified in Clause 3, Article 11 of this Law, and the following incentive and support policies:

a/ Being considered to be assigned to directly perform science, technology and innovation tasks under special national programmes on strategic technology-related science, technology and innovation and from various funds in accordance with the law on science, technology and innovation;

b/ Special mechanisms for technology decoding and acquisition of technological know-how in accordance with Article 31 of the Law on Science, Technology and Innovation.

3. The State shall adopt policies to support organisations and individuals that establish and invest in strategic technology research and development centres in carrying out the strategic technology research and development activities specified in Clause 1 of this Article.

4. Strategic technology research and development centres are entitled to the highest incentive and support policies in accordance with the laws on investment, tax and land, and other policies under relevant laws if they satisfy the criteria on research and development centres specified by the law on science, technology and innovation, and the following criteria:

a/ Technologies and products researched and developed at the centres are on the List of strategic technologies and the List of strategic technology products specified in Articles 5 and 6 of this Law;

b/ Criteria on highly qualified personnel; proportion of expenses for research and development activities; physical and technical facilities; and quality management systems as specified in national technical regulations; if Vietnam standards or technical regulations are unavailable, regional or foreign standards shall be applied as appropriate to specific fields of operation;

c/ Compliance with regulations on national defence, security and environmental protection.

5. The recognition of strategic technology research and development centres specified in Clause 4 of this Article must comply with the law on science, technology and innovation.

6. The Government shall detail this Article.

Article 13. Attraction and development of hi-tech personnel

1. Hi-tech personnel include:

a/ Vietnamese citizens, overseas Vietnamese and foreign nationals possessing high qualifications and skills and the capacity to research and develop, master, transfer or commercialise high technologies and strategic technologies;

b/ Chief engineers, experts and scientists with practical experience in developing high technologies, hi-tech products, strategic technologies and strategic technology products.

2. The State shall adopt special preferential policies to attract, develop and effectively utilise hi-tech personnel in accordance with the law on science, technology and innovation and other relevant laws.

3. The State shall adopt policies to support organisations and individuals in investing in training, attracting and developing hi-tech personnel for the development of high technologies and strategic technologies.

Chapter III

DEVELOPMENT OF HI-TECH INDUSTRIES, STRATEGIC INDUSTRIES AND HI-TECH PRODUCTS AND STRATEGIC TECHNOLOGY PRODUCTS

Article 14. Development of hi-tech industries and strategic industries

1. The State shall prioritise, create favourable conditions and provide support for, organisations and individuals that invest in the development of hi-tech industries and strategic industries, focusing on the following key tasks:

a/ Promoting the manufacture of hi-tech products and strategic technology products, and the provision of hi-tech and strategic technology services; building and developing value chains and industrial clusters, and expanding markets; substituting imports of core technology products and components in order to promote socio-economic development and ensure national defence and security;

b/ Establishing networks of technological linkage and cooperation for the development of hi-tech industries and strategic industries; promoting the transfer of high technologies from abroad into Vietnam, associated with domestic research and development commitments; mastering, improving, and widely disseminating high technologies at home and abroad; and increasing investment in research and development activities to innovate, apply and test hi-tech products and strategic technology products;

c/ Robustly developing supporting industries to meet the requirements for technology mastery and localisation serving the development of hi-tech industries and strategic industries;

d/ Rapidly and sustainably developing enterprises manufacturing hi-tech products, hi-tech enterprises, and strategic technology enterprises;

dd/ Adopting mechanisms for placement of orders and provision of incentives in bidding in accordance with the bidding law; prioritising investment, lease and procurement of hi-tech and strategic technology products and services with state budget funds.

2. Based on socio-economic development conditions in each period, the Prime Minister shall approve plans and strategies for the development of specific hi-tech industries, strategic industries and supporting industries serving the development of hi-tech industries and strategic industries.

Article 15. Enterprises manufacturing hi-tech products, hi-tech enterprises and strategic technology enterprises

1. An enterprise manufacturing hi-tech products is an enterprise that satisfies the following criteria:

a/ Manufacturing the hi-tech products or providing the services specified in Clause 1, Article 6 of this Law and on the List of hi-tech products promoted for development referred to in Clause 3, Article 6 of this Law;

b/ Applying environmentally friendly measures, energy-efficient practices and quality management systems that meet Vietnam standards or technical regulations; or applying regional or foreign standards in case Vietnam standards or technical regulations are unavailable.

2. A hi-tech enterprise is an enterprise that satisfies the criteria specified in Clause 1 of this Article and the following criteria:

a/ Owning or co-owning technologies or having lawful rights to use technologies or engaging in technology transfer activities in accordance with law for the development and application of high technologies and the manufacture of hi-tech products or the provision of hi-tech services;

b/ The criteria on revenue, expenditures for research and development in Vietnam, and employees directly engaged in research and development activities.

3. Hi-tech enterprises shall be classified into two groups: group-1 hi-tech enterprises and group-2 hi-tech enterprises.

4. A group-1 hi-tech enterprise is a hi-tech enterprise that satisfies the criteria specified in Clause 2 of this Article and one of the following criteria:

a/ Conducting research and development of high technologies and hi-tech products;

b/ Manufacturing hi-tech products with the minimum localisation rate specified by the Government for each sector or field, and ensuring that the total annual expenditure for research and development activities in Vietnam accounts for at least 1% of net revenue after deducting input value.

5. A group-2 hi-tech enterprise is a hi-tech enterprise specified in Clause 2 of this Article.

6. A strategic technology enterprise is an enterprise that satisfies the following criteria:

a/ Manufacturing strategic technology products or providing strategic technology services that comply with Clause 2, Article 6 of this Law and are on the List of strategic technology products specified in Clause 3, Article 6 of this Law;

b/ The capital contribution or shareholding ratio of domestic investors accounts for at least 51%, except special cases as considered and decided by the Prime Minister to attract critical strategic technologies;

c/ Owning or co-owning strategic technologies or core technologies for the manufacture of strategic technology products in Vietnam;

d/ The criteria on revenue, expenditures for research and development, localisation rate, and employees directly engaged in research and development.

7. The Government shall detail this Article; and specify the competence, order, and procedures for registration, certification and inspection of the satisfaction of criteria applicable to enterprises manufacturing hi-tech products, hi-tech enterprises and strategic technology enterprises.

Article 16. Policies to promote the development of enterprises manufacturing hi-tech products, hi-tech enterprises and strategic technology enterprises

1. The manufacture of hi-tech products, the manufacture of strategic technology products and the manufacture of hi-tech supporting industry products are regarded as sectors and trades eligible for special investment incentives on the List of sectors and trades eligible for investment incentives in accordance with the law on investment.

2. Individuals directly engaged in the research and development of high technologies and strategic technologies in hi-tech enterprises and strategic technology enterprises are entitled to incentive and support policies on training, capacity building, scientific research, technological development, labour, housing, exit and entry, residence and issuance of work permits, and are entitled to personal income tax exemption or reduction in accordance with the law on science, technology and innovation and other relevant laws.

3. The enterprises specified in Article 15 of this Law are entitled to the following incentive and support policies:

a/ Strategic technology enterprises are entitled to the highest incentive and support policies in accordance with the laws on investment, tax and land, the policies specified in Points a and b, Clause 2, Article 12 of this Law, and other policies specified by relevant regulations.

Investment projects on manufacture of strategic technology products on the List of strategic technology products are entitled to special investment incentive and support policies in accordance with the law on investment;

b/ Group-1 hi-tech enterprises are entitled to the highest incentive and support policies in accordance with the laws on investment, tax and land, and other policies specified by relevant regulations;

c/ Group-2 hi-tech enterprises are entitled to incentive and support policies in accordance with the laws on investment, tax and land, and other policies specified by relevant regulations;

d/ Enterprises manufacturing hi-tech products are entitled to incentive and support policies in accordance with the law on corporate income tax.

4. The enterprises specified in Article 15 of this Law may apply risk acceptance mechanisms provided in Article 9 of the Law on Science, Technology and Innovation.

Chapter IV

PROMOTION OF THE APPLICATION OF HIGH TECHNOLOGIES AND STRATEGIC TECHNOLOGIES

Article 17. Application of high technologies and strategic technologies in socio-economic development

1. The State shall adopt policies to encourage and create favourable conditions for organisations, enterprises and individuals to apply high technologies and strategic technologies in economic sectors and national defence and security sectors, particularly in key economic regions, rural areas, ethnic minority areas, border and island areas, and geographical areas with difficult or extremely difficult socio-economic conditions.

2. The application of high technologies and strategic technologies aims to:

a/ Increase the productivity, added value, production and business efficiency, and improve the competitiveness of the economy;

b/ Promote digital transformation and the development of the digital economy, green economy, circular economy and knowledge-based economy;

c/ Ensure national defence, security and social safety;

d/ Achieve sustainable development goals, protect the environment, and improve the quality of life.

3. Activities involving the application of high technologies and strategic technologies on the List of high technologies prioritised for development investment and the List of strategic technologies referred to in Article 5 of this Law include:

a/ Using technological research outcomes to innovate technologies and increase the added value of products;

b/ Conducting pilot production, improvement of processes, quality standards, inspection, and certification to serve the commercialisation purpose;

c/ Mastering and adapting to high technologies and strategic technologies transferred from abroad.

4. Organisations and individuals engaged in the activities involving the application of high technologies and strategic technologies specified in Clause 3 of this Article are entitled to the following incentive and support policies:

a/ Incentives and support in accordance with the laws on investment, tax and land, and other policies specified by relevant regulations;

b/ Incentives and support for the development of markets and ecosystems for high technologies and strategic technologies; application of mechanisms on order placement and preferential treatment in bidding in accordance with the bidding law; priorities for investment, lease and procurement of hi-tech and strategic technology products and services using state budget funds;

c/ Support for training and development of human resources, improvement of digital skills and technology management capacity for enterprises and employees in accordance with relevant laws.

5. Ministries, ministerial-level agencies and provincial-level People’s Committees shall assume the prime responsibility for, and coordinate with the Ministry of Science and Technology in, formulating, promulgating, and organising the implementation of, policies, programmes and measures to promote the application of high technologies and strategic technologies as suitable to sectors, fields and localities under their management.

Article 18. Promotion of the transfer and commercialisation of high technologies and hi-tech products

1. The transfer and commercialisation of high technologies and hi-tech products must comply with the laws on technology transfer, intellectual property, standards and technical regulations, environmental protection, and national security, treaties to which the Socialist Republic of Vietnam is a contracting party, and other relevant laws.

2. The State shall provide support for organisations and individuals importing high technologies, machinery and hi-tech equipment that are not yet available at home for the implementation of important projects in terms of socio-economic development, national defence and security, with priority given to import activities associated with the objectives of decoding, localising and mastering technologies.

3. The State shall promote the establishment and development of intermediary organisations and infrastructure in support of the transfer and commercialisation of high technologies and hi-tech products, including:

a/ Technology promotion, consultancy and brokerage centres;

b/ Technology exchanges and digital platforms connecting supply and demand domestically and internationally;

c/ Incubators, innovation centres and laboratories serving the commercialisation of high technologies and hi-tech products.

4. In addition to the incentive and support policies specified in Article 17 of this Law, organisations and individuals engaged in the transfer and commercialisation of high technologies and hi-tech products on the List of high technologies prioritised for development investment and the List of hi-tech products promoted for development are entitled to incentive and support policies in accordance with the law on science, technology and innovation, specifically as follows:

a/ Support for testing, certification and assessment of technologies and products;

b/ Partial coverage of costs of market search and linkage and trade promotion for hi-tech products domestically and internationally.

5. The State shall prioritise the provision of support for small- and medium-sized enterprises and hi-tech and strategic technology start-ups to participate in the transfer and commercialisation of high technologies and hi-tech products in accordance with the law on science, technology and innovation.

Article 19. Promotion of transfer and commercialisation of strategic technologies and strategic technology products

1. Organisations and individuals engaged in the transfer and commercialisation of strategic technologies and strategic technology products on the List of strategic technologies and the List of strategic technology products are entitled to the incentive and support policies specified in Article 18 of this Law and the following specific policies:

a/ Partial coverage of costs of testing of strategic technologies and strategic technology products in accordance with the law on science, technology and innovation;

b/ Facilitation of technology supply-demand linkages among research institutes, enterprises and state agencies;

c/ Priority in consideration for inclusion in public investment programmes and projects and demand-stimulation mechanisms in accordance with law, provided they meet safety and effectiveness requirements.

2. The State shall invest in the development of infrastructure to support the commercialisation of strategic technologies and strategic technology products, including:

a/ Digital databases on strategic technologies and strategic technology products, connected to the national database on science, technology and innovation;

b/ Regulatory sandbox mechanisms for the application of new strategic technologies and strategic technology products in accordance with the law on science, technology and innovation.

3. The State shall encourage organisations and individuals in Vietnam to conduct merger and acquisition, enter into joint ventures and carry out association activities with foreign enterprises holding core technologies and strategic technologies in accordance with law. Such activities are entitled to support policies on technology appraisal, legal consultancy and tax incentives for the value of acquired technologies as specified by the Government.

Chapter V

DEVELOPMENT OF THE HI-TECH ECOSYSTEM

Article 20. Promotion of the development of the hi-tech ecosystem and technical infrastructure

1. The hi-tech ecosystem is a set of interrelated actors serving hi-tech development, in which hi-tech enterprises play a central role, with key components including management agencies, science and technology organisations, higher education institutions, start-up and innovation support organisations, supporting organisations, users, and other essential components.

2. The State shall adopt policies to promote the formation and sustainable development of the hi-tech ecosystem, ensuring linkage among actors within the ecosystem; and promptly promulgate mechanisms and policies to support, coordinate and develop components of the hi-tech ecosystem.

3. The State shall encourage and create favourable conditions for organisations and individuals to invest in the development of technical infrastructure serving research, development, testing, incubation and commercialisation of high technologies prioritised for development investment and strategic technologies, including:

a/ Hi-tech parks and hi-tech agricultural zones;

b/ Hi-tech research, development and testing centres; innovation start-up support centres; innovation centres in the fields of high technology and strategic technology; technology incubators; and incubators for high technology and strategic technology and hi-tech and strategic technology enterprises;

c/ Shared laboratories, digital infrastructure and technological infrastructure serving the research, development, testing and commercialisation of high technologies;

d/ Strategic technology research, development and testing centres; and national laboratories serving the research and development of strategic technologies.

4. Based on socio-economic development requirements and tasks and hi-tech and strategic technology development tasks, the State shall prioritise the allocation of state budget funds to invest in the construction of certain hi-tech parks, hi-tech agricultural zones, hi-tech research and development centres, strategic technology research and development centres, national laboratories for strategic technologies, and data centres within hi-tech parks.

5. Organisations and individuals that invest in and operate technical infrastructure specified in Clause 3 of this Article are entitled to incentive and support policies in accordance with the laws on land, tax and investment, and incentive policies on science, technology and innovation. The State shall promote public-private partnership in the investment, management and operation of technical infrastructure, ensuring publicity, transparency, efficiency, and benefit and risk sharing.

6. Provincial-level People’s Committees shall allocate land areas, conduct ground clearance, invest in essential connection infrastructure, and create favourable conditions for organisations and individuals to invest in and operate technical infrastructure in their localities to serve the development of high technologies and strategic technologies.

7. Technical infrastructure invested by the State under Clause 4 of this Article shall be managed, operated and used in accordance with the law on management and use of public assets.

Article 21. Incubation, start-up and innovation organisations in the field of high technology and strategic technology

1. Hi-tech and strategic technology incubators and hi-tech and strategic technology enterprise incubators are organisations that provide infrastructure, resources and services necessary to improve high technologies and strategic technologies for forming and developing hi-tech enterprises and strategic technology enterprises during the incubation stage.

The Minister of Science and Technology shall specify criteria and conditions for hi-tech and strategic technology incubators and hi-tech and strategic technology enterprise incubators.

2. Innovative start-up support centres and innovation centres for high technology and strategic technology shall be identified in accordance with the criteria specified by the law on science, technology and innovation.

3. Hi-tech start-ups and strategic technology start-ups are newly established innovative start-ups in the field of high technology and strategic technology to develop products and services based on high technologies or strategic technologies on the List of high technologies prioritised for development investment or the List of strategic technologies specified in Article 5 of this Law, that have fast growth potential, innovation capacity, and contributions to socio-economic development.

4. Hi-tech start-ups and strategic technology start-ups must satisfy the following criteria:

a/ Possessing technologies with intellectual property rights protected or with lawful use rights;

b/ Conducting research and development activities as a foundation for innovation;

c/ Having a business model demonstrating fast growth potential, market scalability and international integration capacity;

d/ Practicing transparent corporate governance and complying with law.

5. Investors engaged in the construction and commercial operation of incubators, organisations and individuals implementing incubation projects in incubators, hi-tech start-ups, strategic technology start-ups, innovative start-up support centres, and innovation centres for high technology and strategic technology are entitled to the following incentive and support policies:

a/ Donations and funding from programmes on science, technology and innovation; and support in accessing capital from various funds in accordance with the law on science, technology and innovation;

b/ Tax, investment credit and land incentives in accordance with law;

c/ Support in terms of research infrastructure, shared laboratories, and legal consultancy and intellectual property services;

d/ Support for trade promotion, domestic and international market development, and participation in fairs, exhibitions and global innovation networks.

6. The State shall invest or participate in investment in the building of incubators, innovative start-up support centres and innovation centres for high technologies and strategic technologies of significant importance.

7. The Government shall detail Clause 4 of this Article.

Article 22. Hi-tech parks

1. A hi-tech park is a place where activities of scientific research, technological development, innovation, incubation and commercialisation of high technologies and strategic technologies are carried out in a concentrated and interconnected manner, thereby forming a hi-tech ecosystem and contributing to the enhancement of national technological capacity and socio-economic development.

2. Hi-tech parks have the following tasks:

a/ To conduct scientific research and development of high technologies and strategic technologies;

b/ To conduct pilot production of hi-tech products and strategic technology products derived from outcomes of research and development carried out in hi-tech parks;

c/ To implement regulatory sandbox mechanisms for new technologies, products and policies on high technology and strategic technology;

d/ To support the incubation of high technologies and strategic technologies, incubation of hi-tech enterprises and strategic technology enterprises, and innovative start-up activities in the field of high technology and strategic technology;

dd/ To organise or jointly organise training, capacity building and upskilling programmes on high technology and strategic technology; to attract highly qualified human resources at home and abroad serving the development of high technology and strategic technology;

e/ To organise trade promotion activities, exhibitions, and supply-demand connection activities for high technologies and strategic technologies;

g/ To provide complete digital infrastructure, technical infrastructure and technological infrastructure; to provide science, technology and innovation services, financial services and other services directly serving the operation of hi-tech parks;

h/ To connect and form the hi-tech ecosystem for promoting innovation for high technologies and strategic technologies.

3. Conditions for the establishment of a hi-tech park:

a/ Ensuring conformity with the relevant master plans and orientations for hi-tech and strategic technology development, and with orientations for development of science, technology and innovation of the concerned locality and region and the country;

b/ Being capable of ensuring transport and technical infrastructure connection; being capable of ensuring connection with advanced-technology education, research and production facilities and adjacent areas with high-quality housing and social infrastructure to serve experts and workers in hi-tech parks and to form the hi-tech ecosystem and hi-tech urban areas;

c/ Having feasible plans on investment in the construction of technical infrastructure, digital infrastructure and technological infrastructure systems serving the development of prioritised hi-tech industries and infrastructure facilities connecting hi-tech parks with surrounding areas;

d/ Having feasible plans on resources for investment in scientific research, technological development, innovation, incubation and commercialisation of high technologies and strategic technologies in hi-tech parks;

dd/ Having feasible plans on attraction of high-quality human resources and establishing flexible and effective management mechanisms;

e/ Having an appropriate land area and satisfying the conditions on national defence, security, environmental protection, accommodation and social infrastructure facilities serving experts, scientists and workers in hi-tech parks, ensuring the satisfaction of needs of workers in hi-tech parks after taking into account the capacity of surrounding areas to provide social infrastructure.

4. Provincial-level People’s Committees shall decide on the establishment, expansion and adjustment of hi-tech parks in localities.

5. Policies on development of hi-tech parks:

a/ Hi-tech parks are entitled to investment incentives applicable to geographical areas with extremely difficult socio-economic conditions in accordance with the law on investment and other relevant laws;

b/ Investment capital for the construction and development of hi-tech parks includes state budget funds, investment capital from organisations and individuals, and other lawful funding sources;

c/ The State shall prioritise the allocation of development investment capital partly from the state budget and encourage investors, organisations and individuals to invest in the building of technical infrastructure, digital infrastructure and technological infrastructure in hi-tech parks; housing and social infrastructure around hi-tech parks; and infrastructure facilities connecting hi-tech parks with surrounding areas;

d/ Investors and organisations and individuals operating in hi-tech parks are entitled to investment incentives and support relating to land and tax, and priority policies on administrative procedures relating to investment, enterprises, land, construction, environmental protection, labour, tax, customs and other fields in accordance with law;

dd/ Investors and organisations and individuals operating in hi-tech parks are entitled to priority for participating in regulatory sandbox programmes and projects, accessing venture capital funds and programmes supporting research and application of high technology and strategic technology and technology transfer.

6. The Government shall detail this Article; and specify the expansion, adjustment, and investment in the construction, of hi-tech parks; hi-tech activities and principles and criteria for investment projects implementing hi-tech activities in hi-tech parks; and mechanisms and policies for, and state management of, hi-tech parks.

 Article 23. Hi-tech cities

1. A hi-tech city is a city formed and developed on the basis of a hi-tech ecosystem, in which hi-tech parks and science and technology organisations play a central role.

2. In addition to the law-specified criteria for an urban area, a hi-tech city must also meet the following conditions:

a/ Having a hi-tech park and science and technology organisations playing a central role in development, with technical infrastructure, digital infrastructure and social infrastructure synchronously connected to adjacent areas;

b/ Having technical infrastructure, digital infrastructure and technological infrastructure serving research, development and application of high technologies and strategic technologies;

c/ Having an innovation ecosystem with the participation of research organisations, incubators, hi-tech enterprises, innovative start-ups and technology transfer centres;

d/ Ensuring a green, safe and sustainable development-based living environment, with the quality of life improved through a smart service system, facilitating science, technology and innovation activities;

dd/ Applying mechanisms, policies and a legal framework favourable for the development, testing and application of high technologies, new strategic technologies and an advanced urban governance model;

e/ Ensuring close linkages between training institutions, research institutions, supporting organisations and hi-tech enterprises; reserving the appropriate proportion of land areas for different functions, prioritising science, technology and innovation activities, associated with the development of hi-tech parks.

3. To prioritise investment in, and provide support for and promote public-private partnership to develop, technical infrastructure, digital infrastructure, technological infrastructure and social infrastructure, and facilitate regional connectivity to serve the development of hi-tech cities; to encourage organisations and individuals to invest in the development of hi-tech cities.

4. Based on management requirements and practical conditions, the Government shall specify the development of hi-tech cities.

Article 24. Hi-tech agricultural zones

1. A hi-tech agricultural zone is a place where applied research, trial production, testing, demonstration, transfer, incubation, and human resource training support activities related to high technologies in agriculture are conducted.

2. A hi-tech agricultural zone has the following tasks:

a/ To conduct research, application, development and trial production of high technologies and strategic technologies in agriculture;

b/ To implement the regulatory sandbox mechanism for the application of high technologies and strategic technologies in agriculture and policies on the development of agriculture with the application of high technologies and strategic technologies;

c/ To conduct the testing and demonstration, and organise fairs and exhibitions of products and research outcomes from the application of high technologies and strategic technologies in agriculture, and agricultural models with the application of high technologies and strategic technologies;

d/ To support the incubation of hi-tech and strategic technology enterprises and the transfer of high technologies and strategic technologies in agriculture.

3. Conditions for establishment of a hi-tech agricultural zone:

a/ Complying with the relevant master plans and orientations on the development of agriculture with the application of high technologies and strategic technologies;

b/ Being capable of ensuring transport connection and technical infrastructure connection; and ensuring connection with agriculture-related highly qualified training, research and production facilities; and having natural conditions appropriate to the types of researched agricultural products;

c/ Having an appropriate land area; ensuring feasibility for investing in the construction of the technical infrastructure system and meeting the conditions for national defence, security and environmental protection;

d/ Having digital infrastructure, specialised agricultural infrastructure and accommodation facilities to serve experts, scientists and workers in the zone, with an appropriate ratio to meet the needs of workers;

dd/ Having a feasible plan on resources for applied research, innovation, incubation, and commercialisation of research outcomes;

e/ Having a feasible plan on attraction of high-quality human resources and a flexible and effective management mechanism.

4. Provincial-level People’s Committees shall decide on the establishment, expansion and adjustment of hi-tech agricultural zones in their localities.

5. Policies on development of hi-tech agricultural zones:

a/ Hi-tech agricultural zones are entitled to investment incentives applicable to geographical areas with extremely difficult socio-economic conditions in accordance with the law on investment and other relevant laws;

b/ Investment capital for the construction and development of hi-tech agricultural zones includes state budget capital, investment capital from organisations and individuals, and other lawful capital sources;

c/ Activities in hi-tech agricultural zones must comply with the regulations on mechanisms, policies and state management like those applicable to hi-tech parks, except the contents that are inappropriate to the specific characteristics of agriculture;

d/ The State shall prioritise investment development capital from the state budget and encourage investors, organisations and individuals to invest in building technical infrastructure, digital infrastructure, infrastructure facilities connecting hi-tech agricultural zones with the surrounding areas, and technical infrastructure serving applied research of high technologies and strategic technologies in agriculture;

dd/ Investors, organisations and individuals operating in hi-tech agricultural zones are entitled to investment incentives and support regarding land, taxes, and preferential policies on administrative procedures related to investment, enterprises, land, construction, environment, labour, taxes, customs and other fields in accordance with law;

e/ Investors, organisations and individuals operating in hi-tech agricultural zones shall be given priority to participate in regulatory sandbox programmes and projects, and access venture capital funds and programmes supporting hi-tech applied research and technology transfer in agriculture.

6. The Government shall detail this Article; and specify the expansion, adjustment, and investment in the construction of hi-tech agricultural zones; activities within hi-tech agricultural zones; criteria for investment projects on implementation of hi-tech activities within hi-tech agricultural zones; and mechanisms and policies on, and the state management of, hi-tech agricultural zones.

Chapter VI

IMPLEMENTATION PROVISIONS

Article 25. To amend, supplement or annul a number of articles and clauses of relevant laws

1. To amend and supplement Point e, Clause 1, Article 12 of Law No. 68/2025/QH15 on Management and Investment of State Capital in Enterprises as follows:

“e/ Enterprises manufacturing hi-tech products, hi-tech enterprises and strategic technology enterprises in accordance with the law on high technology, that make large-scale investments and create a driving force for rapid development of other sectors and fields and the economy;”.

2. To amend and supplement a number of articles of Law No. 93/2025/QH15 on Science, Technology and Innovation as follows:

a/ To amend and supplement Clause 1, Article 67 as follows:

“1. Strategic technology products on the List of strategic technology products and hi-tech products on the List of hi-tech products promoted for development that are manufactured by strategic technology enterprises, hi-tech enterprises or enterprises manufacturing hi-tech products; products and goods as outcomes of special science, technology and innovation tasks; and products and goods as outcomes of domestic science, technology and innovation tasks are entitled to incentives in accordance with the bidding law.”;

b/ To annul Clause 1, Article 71.

3. To amend and supplement a number of articles of Bidding Law No. 22/2023/QH15, which has a number of articles amended and supplemented under Law No. 57/2024/QH15, Law No. 90/2025/QH15, and Law No. 116/2025/QH15, as follows:

a/ To amend and supplement Point g, Clause 1, Article 10 as follows:

“g/ Contractors that are individuals, innovative start-ups, or innovative start-up support organisations recognised by competent agencies; innovation centres; science and technology enterprises; science and technology organisations; research and development centres; strategic technology enterprises, hi-tech enterprises, enterprises manufacturing hi-tech products, hi-tech incubators or hi-tech enterprise incubators in accordance with the law on science, technology and innovation, the law on high technology, and other relevant laws;”;

b/ To amend and supplement Point i, Clause 1, Article 10 as follows:

“i/ Strategic technology products on the List of strategic technology products and hi-tech products on the List of hi-tech products promoted for development that are manufactured by strategic technology enterprises, hi-tech enterprises or enterprises manufacturing hi-tech products in accordance with the law on high technology; products and goods as outcomes of special science, technology and innovation tasks, and products and goods as outcomes of domestic science, technology and innovation tasks in accordance with the law on science, technology and innovation; and digital technology products and services that comply with regulations of the Minister of Science and Technology.”;

c/ To amend and supplement Point c, Clause 4, Article 10 as follows:

“c/ Investors that are science and technology enterprises; innovative start-ups; or innovative start-up support organisations recognised by competent agencies; innovation centres; strategic technology enterprises, hi-tech enterprises, enterprises manufacturing hi-tech products, hi-tech incubators, or hi-tech enterprise incubators in accordance with the law on high technology; and foreign investors committing to transferring technology to domestic investors or partners.”;

d/ To amend and supplement Point a1, Clause 2, Article 62 as follows:

“a1/ The following investors are not required to prove their ability to arrange equity: science and technology enterprises, innovative start-ups, innovation centres, and innovation start-up support organisations in accordance with the law on science, technology and innovation; and hi-tech incubators, hi-tech enterprise incubators, strategic technology enterprises, hi-tech enterprises, and enterprises manufacturing hi-tech products in accordance with the law on high technology;”.

4. To amend and supplement a number of articles of Law No. 64/2020/QH14 on Investment in the Form of Public-Private Partnership, which has a number of articles amended and supplemented under Law No. 03/2022/QH15, Law No. 28/2023/QH15, Law No. 35/2024/QH15, Law No. 57/2024/QH15 and Law No. 90/2025/QH15, as follows:

a/ To amend and supplement Point c, Clause 3, Article 11 as follows:

“c/ PPP projects involving the application of strategic technologies and high technologies in accordance with the law on high technology, and those involving the application of new technologies in accordance with the law on technology transfer;”;

b/ To amend and supplement Point d, Clause 1, Article 21 as follows:

“d/ PPP projects on science and technology; projects involving the application of strategic technologies and high technologies in accordance with the law on high technology, and those involving the application of new technologies in accordance with the law on technology transfer.”;

c/ To amend and supplement Clause 1a, Article 42 as follows:

“1a. The following investors are not required to prove their ability to arrange the equity: science and technology enterprises and innovative start-ups; innovation centres and innovative start-up support organisations in accordance with the law on science, technology and innovation; and hi-tech incubators, hi-tech enterprise incubators, strategic technology enterprises, hi-tech enterprises, and enterprises manufacturing hi-tech products in accordance with the law on high technology.”;

d/ To amend and supplement Point c, Clause 2a, Article 69 as follows:

“c/ It is the PPP project on science and technology; or the project requiring the acquisition of high technologies, new technologies or advanced technologies from private investors and requiring the use of state capital at a level higher than that specified in Clause 2 of this Article to ensure the project’s financial feasibility.”.

5. To amend and supplement Clause 2, Article 42 of Customs Law No. 54/2014/QH13, which has a number of articles amended and supplemented under Law No. 71/2014/QH13, Law No. 35/2018/QH14, Law No. 07/2022/QH15 and Law No. 90/2025/QH15, as follows:

“2. Enterprises announced by competent agencies as strategic technology enterprises, hi-tech enterprises, or enterprises manufacturing hi-tech products; enterprises implementing projects to manufacture key digital technology products, projects to research and develop, design, manufacture, package and test semiconductor chip products, or projects to build artificial intelligence data centres; and enterprises implementing projects to manufacture direct auxiliary products in the semiconductor industry shall be recognised as entitled to the priority regime when fully meeting the conditions specified in Points c, d, dd and e, Clause 1 of this Article.”.

6. To amend and supplement Point c, Clause 21, Article 16 of Law No. 107/2016/QH13 on Import Duty and Export Duty, which has a number of articles amended and supplemented under Law No. 90/2025/QH15, as follows:

“c/ Raw materials, supplies and components imported to serve production and research activities of science and technology organisations, strategic technology enterprises, hi-tech enterprises, and enterprises manufacturing hi-tech products in accordance with the law on high technology; and science and technology enterprises and innovation centres, which are exempt from import duty for 5 years from the date of commencement of research and production activities;”.

7. To amend and supplement a number of articles of Law No. 67/2025/QH15 on Corporate Income Tax and Law No. 116/2025/QH15 as follows:

a/ To amend and supplement Point a, Clause 2, Article 12 as follows:

“a/ Venture investment in the development of high technologies prioritised for investment development and strategic technologies; hi-tech incubation, strategic technology incubation, hi-tech enterprise incubation, and strategic technology enterprise incubation in accordance with the Law on High Technology; and investment in the construction and commercial operation of hi-tech incubators and hi-tech enterprise incubators;”;

b/ To amend and supplement Point e, Clause 2, Article 12 as follows:

“e/ Group-2 hi-tech enterprises as defined in the law on high technology; and science and technology enterprises as defined in the Law on Science, Technology and Innovation;”;

c/ To add Points e1 and e2 below Point e, Clause 2, Article 12 as follows:

“e1/ Strategic technology research and development centres, strategic technology enterprises, hi-tech research and development centres, and group-1 hi-tech enterprises as defined in the law on high technology;

e2/ Enterprises manufacturing hi-tech products as defined in the law on high technology;”;

d/ To add Clause 1a below Clause 1, Article 13 as follows:

“1a. To apply a tax rate of 10% for 25 years to income of the enterprises as specified in Point e1, Clause 2, Article 12 of this Law.”;

dd/ To add Point d below Point c, Clause 4, Article 13 as follows:

“d/ Income of the enterprises specified in Point e2, Clause 2, Article 12 of this Law.”;

e/ To amend and supplement Clause 7, Article 13 as follows:

“7. The period of application of the preferential tax rate for income from the implementation of an enterprise’s new investment project specified in this Article (including also the projects specified in Points g and h, Clause 2, Article 12 of this Law) shall be counted from the first year the project generates turnover.

In case the enterprise is issued a written confirmation of strategic technology enterprise, a written confirmation of hi-tech enterprise, a written confirmation of enterprise manufacturing hi-tech products, a science and technology enterprise certificate, or a letter of confirmation of incentives for projects manufacturing supporting industry products after the enterprise generates turnover, the period of application of the preferential tax rate shall be counted from the year such written confirmation, certificate, or letter of confirmation is issued.

In case the enterprise or the investment project is issued the certificate, the letter of confirmation of incentives or the written confirmation for multiple times, this Clause shall be applied for the certificate, letter of confirmation or written confirmation that is issued first.”;

g/ To amend and supplement Point a, Clause 1, Article 14 as follows:

“a/ Enterprises’ income as specified in Clauses 1 and 1a, Article 13 of this Law;”;

h/ To amend and supplement Clause 4, Article 14 as follows:

“4. The tax exemption or reduction period shall be counted from the first year an investment project generates taxable income; if no taxable income is generated in the first 3 years from the first year the project generates turnover, the tax exemption or reduction period shall be counted from the fourth year.

In case the enterprise is issued a written confirmation of strategic technology enterprise, a written confirmation of hi-tech enterprise, a written confirmation of enterprise manufacturing hi-tech products, a science and technology enterprise certificate, or a letter of confirmation of incentives for projects manufacturing supporting industry products after the enterprise earns income, the tax exemption or reduction period shall be counted from the year such written confirmation, certificate or letter of confirmation is issued. In case the enterprise earns no income in the year the written confirmation, certificate, or letter of confirmation is issued, the tax exemption or reduction period shall be counted from the first year the enterprise earns income; if the enterprise earns no taxable income for the first 3 years from the year the written confirmation, certificate, or letter of confirmation is issued, the tax exemption or reduction period shall be counted from the fourth year from the year the written confirmation, certificate, or letter of confirmation is issued.”;

In case the enterprise or the investment project is issued the certificate, the letter of confirmation of incentives or the written confirmation for multiple times, this Clause shall be applied for the certificate, letter of confirmation or written confirmation that is issued first.”;

i/ To add Clause 1a below Clause 1, Article 20 as follows:

“1a. An organisation or enterprise that has been issued a hi-tech enterprise certificate, a hi-tech agricultural enterprise certificate, a certificate of hi-tech application activities, or a hi-tech incubator or hi-tech enterprise incubator certificate in accordance with Law No. 21/2008/QH12 on High Technology may continue to enjoy corporate income tax incentives in accordance with the law on corporate income tax at the time of issuance of the certificate until the expiration date stated in the certificate.”;

k/ To remove the phrase “hi-tech agricultural enterprises,” in Point c, Clause 4, Article 12.

Article 26. Effect

1. This Law takes effect on July 1, 2026.

2. Law No. 21/2008/QH12 on High Technology, which has a number of articles amended and supplemented under Law No. 32/2013/QH13, Law No. 67/2014/QH13, Law No. 71/2025/QH15 and Law No. 93/2025/QH15 (below referred to as Law No. 21/2008/QH12 on High Technology), ceases to be effective on the effective date of this Law, except the cases specified in Clauses 1 and 2; Points a and c, Clause 3; and Clause 4, Article 27 of this Law.

Article 27. Transitional provisions

1. Certificates issued under Law No. 21/2008/QH12 on High Technology that have not yet expired after the effective date of this Law shall continue to be valid until their expiration date.

2. Valid dossiers of application for the certificates specified in Law No. 21/2008/QH12 on High Technology and guiding documents that were received by competent agencies before the effective date of this Law shall continue to be processed in accordance with Law No. 21/2008/QH12 on High Technology and guiding documents.

3. Transitional provisions for hi-tech parks and hi-tech agricultural zones established before the effective date of this Law:

a/ These hi-tech parks and hi-tech agricultural zones may continue to perform their tasks specified in Law No. 21/2008/QH12 on High Technology, their establishment decisions, and decisions approving the construction master plans issued by competent authorities before the effective date of this Law.

In case of adjustment of the whole or part of the tasks specified in this Law, provincial-level People’s Committees shall decide on the adjustments in accordance with this Law;

b/ An investor who has been allocated or leased land to implement a production investment project may continue to use the land for production activities. If wishing to repurpose part or the whole of the investment project to research and development, hi-tech incubation or hi-tech service provision that meets the corresponding criteria within a hi-tech park or hi-tech agricultural zone, the investor may continue to use the allocated or leased land to implement the investment project for the repurposed activities. Preferential policies for the investment project shall be applied for each of the repurposed activities of the investment project;

c/ Valid dossiers of application for establishment of hi-tech parks or hi-tech agricultural zones that are received before the effective date of this Law shall be processed in accordance with Law No. 21/2008/QH12 on High Technology and guiding documents.

4. Scientific and technological tasks under the National Programme on Hi-Tech Development must continue to comply with the Law on Science, Technology and Innovation.

This Law was passed on December 10, 2025, by the 15^th National Assembly of the Socialist Republic of Vietnam at is 10^th session.

Chairman of the National Assembly
TRAN THANH MAN