Official Dispatch No. 2272/BGDĐT-KHCNTT (2026) on guidelines for implementing the cooperation model among the State – educational institutions – enterprises, issued on April 29, 2026.
According to Section 1, Appendix IV enclosed with Official Dispatch No. 2272/BGDĐT-KHCNTT, tax incentive policies specify eligible geographical areas and sectors entitled to tax incentives, including specific policies for the fields of education and training, science and technology, as well as several new, specific, and outstanding policies aimed at encouraging enterprises to invest in science and technology, innovation, and cooperation between educational institutions and enterprises in research activities and the training of high-quality human resources (details are provided in Official Dispatch No. 9689/BTC-KTN dated June 30, 2025 of the Ministry of Finance attached thereto).
In addition, under Point d, Section 2, Appendix IV enclosed with Official Dispatch No. 2272/BGDĐT-KHCNTT, enterprises, organizations, and public non-business units established in accordance with Vietnamese law are entitled to establish a Science and Technology Development Fund in accordance with Article 17 of the Law on Corporate Income Tax.
Accordingly, such enterprises, organizations, and public non-business units may allocate up to 20% of their annual taxable income to establish the Science and Technology Development Fund.
Furthermore, under Section 3, Appendix IV enclosed with Official Dispatch No. 2272/BGDĐT-KHCNTT, ministries, ministerial-level agencies, government-attached agencies, and provincial-level People’s Committees may establish Science, Technology and Innovation Development Funds to finance and commission the implementation of science and technology programs and tasks; provide interest rate support; promote technological innovation, innovation activities, and the development of the innovative startup ecosystem.
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