Law No. 133/2025/QH15

LAW

ON HIGH TECHNOLOGY

Pursuant to the Constitution of the Socialist Republic of Viet Nam, a number of articles of which have been 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 for high technology activities, policies and measures to encourage and promote high technology activities, and activities related to the development of strategic technologies.

Article 2. Subjects of application

This Law applies to Vietnamese organisations and individuals, Vietnamese people residing abroad, foreign organisations and foreign individuals participating in or related to high technology and strategic technology activities in Viet Nam.

Article 3. Interpretation of terms

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

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

2. Strategic technology means technology having a breakthrough and spillover nature which is determined by the State for focused investment in development in order to strengthen technological self-reliance capacity, create national competitive advantages, ensure national defence and security, and promote sustainable socio-economic development.

3. Core technology means technology of a foundational nature which is decisive to the formation, development and mastery of high technologies and strategic technologies; and decisive to the features, quality and added value of high technology products and strategic technology products.

4. High technology activities means activities of research, development, pilot transfer, application and commercialisation of high technologies; attraction and development of high technology human resources; high technology incubation and high technology enterprise incubation; production of high technology products and provision of high technology services; development of high technology industries; and development of the high technology ecosystem.

5. High technology products means products or services created by high technologies, having outstanding quality and features, high added value and environmental friendliness.

6. Strategic technology products means products or services created from strategic technologies, capable of creating breakthroughs and dominating value chains or markets, or playing a particularly important role for national defence, security and the nation's technological self-reliance.

7. Enterprises producing high technology products means enterprises carrying out activities of producing high technology products or providing high technology services.

8. High technology enterprises means enterprises producing high technology products and providing high technology services, and having activities of research and development of high technologies and high technology products.

9. Strategic technology enterprises means enterprises producing strategic technology products and providing strategic technology services, and having activities of research and development of strategic technologies and strategic technology products.

10. High technology industry means the industry producing high technology products and providing high technology services.

11. Strategic industry means the industry producing strategic technology products and providing strategic technology services.

12. High technology incubation means the process of supporting the creation, perfection and commercialisation of high technologies from technological ideas, scientific research results or from incomplete high technologies through the necessary technical infrastructure, resources and services.

13. High technology enterprise incubation means the process of supporting the formation and development of high technology enterprises through the necessary technical infrastructure, resources and services.

Article 4. Policies on the development of high technologies and strategic technologies

1. The State determines that the development of high technologies and strategic technologies is a strategic breakthrough for the rapid and sustainable socio-economic development, for ensuring national defence and security and for enhancing the national technological self-reliance capacity; and applies the highest levels of incentives in accordance with the law on investment, taxation and land and relevant policies to high technology and strategic technology activities.

2. The State implements a policy of focused and key investment; gives priority to allocating the state budget for science, technology and innovation to spend on the research, development, testing, application and commercialisation of high technologies and strategic technologies; and invests in the development of technical infrastructure, digital infrastructure and technological infrastructure meeting the requirements of digital transformation and green transformation and enhancing the productivity, quality, added value and competitiveness of goods products and services.

3. The State implements policies to support the strengthening of linkages among research institutes, higher education institutions and enterprises in order to create a firm foundation of science, technology and innovation; applies specific mechanisms and policies for the development, localisation, mastery and application of technologies; and forms and develops high technology enterprises, strategic technology enterprises, high technology start-up enterprises and strategic technology start-up enterprises.

4. The State has preferential policies and specific mechanisms to attract and develop high technology and strategic technology human resources; and ensures the most favourable living and working conditions for high technology and strategic technology human resources working in Viet Nam.

5. The State promulgates and adjusts policies in a timely, transparent and stable manner in order to meet development requirements and to promote public-private cooperation, innovation and the development of the high technology and strategic technology ecosystem; applies controlled testing mechanisms to promote innovation and the deployment of high technology and strategic technology products and services; and steps up the dissemination and popularisation of policies and laws on high technologies and strategic technologies.

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

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

a) Playing an important role in the realisation of national development objectives, improving total factor productivity and transforming the growth model; ensuring national defence and security;

b) Conforming with the orientation for national science, technology and innovation development and with the practical conditions of Viet Nam;

c) Being capable of being researched, mastered, improved or localised by domestic organisations and individuals, or playing a foundational role in the formation of new production industries, new value chains and new services with international competitive potential, or being capable of attracting investment accompanied by technology transfer, or contributing to the socio-economic development of regions with extremely difficult conditions.

2. Strategic technologies are technologies satisfying the provisions of point a and point b of clause 1 of this Article and one or several of the following criteria:

a) Having a breakthrough impact on socio-economic development;

b) Creating long-term national competitive advantages;

c) Being capable of forming new modes of production, new industries and new value chains;

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

3. The Ministry of Science and Technology shall preside over and coordinate with relevant Ministries and ministerial-level agencies in reviewing and periodically evaluating, and shall submit to the Prime Minister for promulgation and updating, the List of high technologies prioritised for development investment and the List of strategic technologies on the basis of the criteria provided in this Article in conformity with the socio-economic development situation in each period.

Article 6. Criteria for determining high technology products encouraged for development and strategic technology products

1. High technology products encouraged for development must satisfy the following criteria:

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

b) Having a high proportion of added value in the product value structure;

c) Being capable of being exported or of replacing imported products.

2. Strategic technology products satisfy the criteria provided in point b and point c of clause 1 of this Article and the following criteria:

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

b) Having a breakthrough impact on socio-economic development or playing an important role for national defence and security;

c) Creating national competitive advantages.

3. The Ministry of Science and Technology shall preside over and coordinate with relevant Ministries and ministerial-level agencies in reviewing and periodically evaluating, and shall submit to the Prime Minister for promulgation and updating, the List of high technology products encouraged for development and the List of strategic technology products on the basis of the criteria provided in this Article in conformity with the socio-economic development situation in each period.

Article 7. International cooperation on high technologies and strategic technologies

1. The State creates conditions for and supports domestic organisations and individuals in international cooperation in the research and development, transfer, application and commercialisation of high technologies and strategic technologies; in participating in innovation networks, value chains and regional and global cooperation projects in conformity with Vietnamese law and treaties to which the Socialist Republic of Viet Nam is a member; and in expanding cooperation in the development of high technologies and strategic technologies with the potential to create breakthroughs and to play a foundational role for digital transformation, green transformation, sustainable development, ensuring national defence and security and strengthening the national technological self-reliance capacity.

2. The State has preferential policies to attract high quality foreign investment through joint ventures, cooperation in research and development, co-development and conditional technology transfer; links investment with raising the localisation rate, the formation of research and development and training establishments, the development of supply chains and the enhancement of the technological mastery capacity of Vietnamese enterprises; and creates conditions for Vietnamese enterprises to export and to invest abroad in respect of technologies and products of high technologies and strategic technologies in which they have advantages.

3. Cooperation with and selection of international partners must ensure national interests, national defence and security; and must fully implement the rights and obligations under treaties on science, technology, intellectual property, technology transfer and cyber security and free trade agreements to which the Socialist Republic of Viet Nam is a member.

Article 8. Evaluation of the effectiveness of high technology and strategic technology activities

1. The evaluation of the effectiveness of investment from the state budget in high technology and strategic technology activities shall be carried out in accordance with the principles of independence, honesty, objectivity, publicity, transparency and conformity with law, and shall be implemented on the following basis:

a) The system of statistical indicators and the criteria for measuring and evaluating the results, effectiveness and level of contribution of high technology and strategic technology activities in terms of added value, level of competitiveness and labour productivity to socio-economic development and to ensuring national defence and security.

The Ministry of Science and Technology shall promulgate the system of statistical indicators and measurement criteria provided in this point;

b) The database of statistics, reports and digital data from the National Digital Platform for the Management of Science, Technology and Innovation, the National Information System on Science, Technology and Innovation and other lawful data sources.

2. The results of the evaluation of the effectiveness of high technology and strategic technology activities shall serve as the basis for carrying out the following activities:

a) Adjusting the plans and schemes for allocating the state budget for high technology and strategic technology activities of Ministries, ministerial-level agencies, government-attached agencies, other central and local agencies and relevant organisations;

b) Competent authorities considering and deciding on the continuation, adjustment or termination of support and preferential policies for organisations and individuals participating in high technology and strategic technology activities.

3. Funding for the evaluation of the effectiveness of high technology and strategic technology activities shall be allocated within the state budget estimates for science, technology and innovation management activities.

4. Based on the socio-economic development situation in each period, Ministries, ministerial-level agencies, government-attached agencies and provincial-level People's Committees shall be responsible for evaluating the effectiveness of high technology and strategic technology activities within the sectors, fields and areas under their management and for sending such evaluations to the Ministry of Science and Technology for consolidation and reporting to the Government.

Article 9. Responsibilities for state management of high technologies and strategic technologies

1. The Government shall exercise uniform management of high technology and strategic technology activities throughout the country; allocate the budget 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 is the focal agency responsible before the Government for the uniform exercise of state management of high technology and strategic technology activities in accordance with this Law; shall preside over the advisory work on formulating policies to promote the development of high technology and strategic technology activities; shall preside over and coordinate in formulating and submitting for promulgation the special national science, technology and innovation programme on strategic technologies; shall develop databases and digital infrastructure; shall consolidate the results of the evaluation of the effectiveness of high technology and strategic technology activities; and shall inspect and handle violations in accordance with law.

3. Ministries and ministerial-level agencies shall, within the scope of their assigned functions, tasks and powers, be responsible for exercising state management of high technology and strategic technology activities in the sectors and fields assigned to them; integrate the contents and plans for the development of high technology and strategic technology activities into sectoral master plans, strategies and plans; and preside over the formulation of controlled testing mechanisms within their scope of management.

4. Provincial-level People's Committees shall, within the scope of their assigned functions, tasks and powers, be responsible for exercising state management of high technology and strategic technology activities in their localities; implement policies on the development of high technologies and strategic technologies; develop technical infrastructure; integrate the objectives of developing high technologies and strategic technologies into the local socio-economic development strategies; decide on the establishment, expansion, adjustment and management of hi-tech parks and hi-tech application agricultural parks in their localities; support investment, infrastructure, enterprises, organisations and individuals participating in high technology and strategic technology activities; and perform the functions of inspecting, evaluating and reporting on implementation results in accordance with law.

Article 10. Prohibited acts

1. Taking advantage of high technology and strategic technology activities to infringe upon national interests or the lawful rights and interests of organisations and individuals; causing adverse consequences to national defence, security, social ethics, community health and the environment.

2. Using high technologies or strategic technologies, or products and services formed from such technologies, to commit acts violating the law.

3. Infringing upon intellectual property rights in respect of high technologies and strategic technologies and related products and services.

4. Forgery or fraud in satisfying the criteria and conditions for enjoying support and preferential policies on high technologies and strategic technologies.

5. Unlawfully disclosing, purchasing, selling or transferring technological secrets, data and information related to high technologies and strategic technologies.

6. Unlawfully obstructing or interfering in high technology 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 the research and development of high technologies; and form strong research groups and linkages among research institutes, higher education institutions and enterprises in order to create a scientific and technological foundation for the development of high technologies.

2. Activities of research and development of high technologies on the List of high technologies prioritised for development investment provided in Article 5 of this Law include:

a) Research on the creation of high technologies and core technologies;

b) Research on decoding, mastering and improving high technologies;

c) Research on the application, testing and perfection of high technologies.

3. Organisations and individuals carrying out the activities provided in clause 2 of this Article shall enjoy the preferential and support policies in accordance with the law on science, technology and innovation and the following preferential and support policies:

a) Priority consideration for funding and financial support from science, technology and innovation programmes on high technologies and from funds in accordance with the law on science, technology and innovation;

b) Enjoyment of the highest tax incentives in accordance with the law on personal income tax, corporate income tax, export duty and import duty;

c) Support for training to enhance the capacity for research and development of high technologies;

d) Support for the protection, exploitation and commercialisation of intellectual property rights in respect of high technologies;

đ) Support with funding for investing in, operating or renting for use shared laboratories and high technology research establishments in accordance with the law on science, technology and innovation;

e) The determination of an enterprise's taxable income in respect of sponsorship expenses and expenses for activities of research and development of high technologies shall comply with the law on corporate income tax.

4. The State has policies to support organisations and individuals in establishing and investing in high technology research and development centres carrying out the activities of research and development of high technologies provided in clause 2 of this Article.

5. High technology research and development centres are subjects entitled to the highest incentives and support in accordance with the law on investment, the law on taxation and land and other relevant provisions of law if they satisfy the criteria for research and development centres in accordance with the law on science, technology and innovation and the following criteria:

a) The technologies and products researched and developed at the centre are on the List of high technologies prioritised for development investment and the List of high technology products encouraged for development provided in Articles 5 and 6 of this Law;

b) The criteria on highly qualified human resources; the ratio of expenditure on research and development activities; physical and technical facilities and quality management systems in accordance with national technical regulations; where there are no Vietnamese standards or technical regulations, regional or foreign standards appropriate to each field of activity shall apply;

c) Compliance with the provisions on national defence, security and environmental protection.

6. The recognition of high technology research and development centres provided in clause 5 of this Article shall be carried out in accordance with the law on science, technology and innovation.

7. The Government shall detail this Article.

Article 12. Research and development of strategic technologies

1. Activities of research and development of strategic technologies on the List of strategic technologies provided in Article 5 of this Law include:

a) Research on decoding, mastering, improving and perfecting strategic technologies;

b) Research on the application and testing of strategic technologies.

2. Organisations and individuals carrying out the activities provided in clause 1 of this Article shall enjoy the preferential and support policies provided in clause 3 of Article 11 of this Law and the following preferential and support policies:

a) Being considered for direct assignment to perform science, technology and innovation tasks from the special national science, technology and innovation programme on strategic technologies and from funds in accordance with the law on science, technology and innovation;

b) Enjoying the special mechanism for technology decoding and the purchase of technological know-how provided in Article 31 of the Law on Science, Technology and Innovation.

3. The State has policies to support organisations and individuals in establishing and investing in strategic technology research and development centres carrying out the activities of research and development of strategic technologies provided in clause 1 of this Article.

4. Strategic technology research and development centres are subjects entitled to the highest preferential and support policies in accordance with the law on investment, taxation and land and other policies in accordance with relevant provisions of law if they satisfy the criteria for research and development centres in accordance with the law on science, technology and innovation and the following criteria:

a) The technologies and products researched and developed at the centre are on the List of strategic technologies and the List of strategic technology products provided in Articles 5 and 6 of this Law;

b) The criteria on highly qualified human resources; the ratio of expenditure on research and development activities; physical and technical facilities and quality management systems in accordance with national technical regulations; where there are no Vietnamese standards or technical regulations, regional or foreign standards appropriate to each field of activity shall apply;

c) Compliance with the provisions on national defence, security and environmental protection.

5. The recognition of strategic technology research and development centres provided in clause 4 of this Article shall be carried out in accordance with the law on science, technology and innovation.

6. The Government shall detail this Article.

Article 13. Attraction and development of high technology human resources

1. High technology human resources include:

a) Vietnamese people, Vietnamese people residing abroad and foreigners with high professional qualifications and skills and with 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 the development of high technologies, high technology products, strategic technologies and strategic technology products.

2. The State has special preferential policies to attract, develop and effectively use high technology human resources in accordance with the law on science, technology and innovation and other relevant provisions of law.

3. The State has policies to support organisations and individuals investing in activities of training, attracting and developing high technology human resources in service of the development of high technologies and strategic technologies.

Chapter III

DEVELOPMENT OF HIGH TECHNOLOGY INDUSTRIES, STRATEGIC INDUSTRIES AND HIGH TECHNOLOGY PRODUCTS AND STRATEGIC TECHNOLOGY PRODUCTS

Article 14. Development of high technology industries and strategic industries

1. The State shall give priority to, create conditions for and support organisations and individuals in investing in the development of high technology industries and strategic industries, focusing on the following main tasks:

a) Promoting the manufacture of high-technology products and strategic technology products and the provision of high-technology and strategic technology services; building and developing value chains and industrial linkage 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) Building technology linkage and cooperation networks in service of the development of high-technology industries and strategic industries; promoting the transfer of high technology from foreign countries into Vietnam accompanied by commitments to domestic research and development; mastering, improving and widely disseminating high technology at home and abroad; increasing investment in research and development activities in order to innovate, apply and pilot high-technology products and strategic technology products;

c) Vigorously developing supporting industries that directly meet the requirements of mastery and localisation in service of the development of high-technology industries and strategic industries;

d) Rapidly and sustainably developing enterprises manufacturing high-technology products, high-technology enterprises and strategic technology enterprises;

đ) Having mechanisms for placing orders and incentives in bidding in accordance with the law on bidding; giving priority to the investment in, lease and procurement of high-technology and strategic technology products and services funded by the State budget.

2. Based on the socio-economic development situation in each period, the Prime Minister shall approve plans and strategies for the development of a number of high-technology industries, strategic industries and supporting industries serving the development of high-technology industries and strategic industries.

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

1. An enterprise manufacturing high-technology products is an enterprise that satisfies the following criteria:

a) It manufactures high-technology products or provides services prescribed in clause 1 Article 6 of this Law and included in the List of high-technology products encouraged for development prescribed in clause 3 Article 6 of this Law;

b) It applies environmentally friendly measures, energy-saving measures and quality management systems satisfying the standards and technical regulations of Vietnam; where the standards or technical regulations of Vietnam are not yet available, regional or foreign standards shall apply.

2. A high-technology enterprise is an enterprise that satisfies the criteria prescribed in clause 1 of this Article and the following criteria:

a) It owns technology, co-owns technology, holds the lawful right to use technology or carries out technology transfer activities in accordance with law in order to develop and apply high technology and to manufacture high-technology products or provide high-technology services;

b) It satisfies the criteria on revenue, research and development expenditure in Vietnam and personnel directly engaged in research and development.

3. High-technology enterprises shall be classified into two groups, comprising group 1 high-technology enterprises and group 2 high-technology enterprises.

4. A group 1 high-technology enterprise is a high-technology enterprise that satisfies the criteria prescribed in clause 2 of this Article and one of the following criteria:

a) It carries out research and development activities on high technology and high-technology products;

b) It manufactures high-technology products attaining the minimum localisation ratio prescribed by the Government for each industry and field; and at the same time ensures that its total annual expenditure on research and development activities in Vietnam attains at least 1% of net revenue after deduction of the value of inputs.

5. A group 2 high-technology enterprise is a high-technology enterprise prescribed in clause 2 of this Article.

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

a) It manufactures strategic technology products or provides strategic technology services satisfying the provisions of clause 2 Article 6 of this Law and included in the List of strategic technology products prescribed in clause 3 Article 6 of this Law;

b) The capital contribution ratio or the share ownership ratio of domestic investors is 51% or more, except in special cases considered and decided by the Prime Minister in order to attract important strategic technology;

c) It owns or co-owns strategic technology and core technology serving the manufacture of strategic technology products in Vietnam;

d) It satisfies the criteria on revenue, research and development expenditure, localisation ratio and personnel directly engaged in research and development.

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

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

1. The manufacture of high-technology products, the manufacture of strategic technology products and the manufacture of high-technology supporting industry products fall under the sectors and trades eligible for special investment incentives in the List of sectors and trades eligible for investment incentives in accordance with the law on investment.

2. Individuals directly carrying out research and development activities on high technology and strategic technology in high-technology enterprises and strategic technology enterprises shall enjoy incentive and support policies on training, retraining, scientific research, technology development, labour, housing, exit, entry, residence and the issuance of work permits, and shall be exempted from or given reductions of personal income tax in accordance with the law on science, technology and innovation and other relevant laws.

3. Enterprises prescribed in Article 15 of this Law shall enjoy incentive and support policies as follows:

a) Strategic technology enterprises shall enjoy the highest incentive and support policies in accordance with the law on investment, the law on taxation and the law on land, the policies prescribed in point a and point b clause 2 Article 12 of this Law and other policies in accordance with relevant laws.

Investment projects for the manufacture of strategic technology products included in the List of strategic technology products shall enjoy special investment incentive and support policies in accordance with the law on investment;

b) Group 1 high-technology enterprises shall enjoy the highest incentive and support policies in accordance with the law on investment, the law on taxation, the law on land and other policies in accordance with relevant laws;

c) Group 2 high-technology enterprises shall enjoy incentive and support policies in accordance with the law on investment, the law on taxation, the law on land and other policies in accordance with relevant laws;

d) Enterprises manufacturing high-technology products shall enjoy incentive and support policies in accordance with the law on corporate income tax.

4. Enterprises prescribed in Article 15 of this Law shall be subject to the risk acceptance mechanism prescribed in Article 9 of the Law on Science, Technology and Innovation.

Chapter IV

PROMOTION OF THE APPLICATION OF HIGH TECHNOLOGY AND STRATEGIC TECHNOLOGY

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

1. The State shall have policies to encourage and create conditions for organisations, enterprises and individuals to apply high technology and strategic technology in economic sectors and in national defence and security, especially in key economic regions, rural areas, ethnic minority areas, border areas and islands and areas with difficult or extremely difficult socio-economic conditions.

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

a) Raise productivity, added value, production and business efficiency and the competitiveness of the economy;

b) Promote digital transformation and develop the digital economy, the green economy, the circular economy and the knowledge economy;

c) Ensure national defence, security and social safety;

d) Achieve sustainable development objectives, protect the environment and improve the quality of life.

3. Activities of applying high technology and strategic technology on the List of high technologies prioritised for development investment and the List of strategic technologies prescribed in Article 5 of this Law comprise:

a) Using technology research results in order to renew technology and raise the added value of products;

b) Pilot production of products and completion of processes, quality standards, testing and certification in service of commercialisation;

c) Mastering and adapting high technology and strategic technology received by transfer from foreign countries.

4. Organisations and individuals carrying out activities of applying high technology and strategic technology prescribed in clause 3 of this Article shall enjoy the following incentive and support policies:

a) Enjoying incentives and support in accordance with the provisions of the law on investment, the law on taxation, the law on land and other policies in accordance with relevant laws;

b) Developing the market and the ecosystem for high technology and strategic technology; having mechanisms for placing orders and incentives in bidding in accordance with the law on bidding; giving priority to the investment in, lease and procurement of high-technology and strategic technology products and services funded by the State budget;

c) Being supported in training and developing human resources and in improving digital skills and technology governance for enterprises and employees in accordance with relevant laws.

5. Ministries, ministerial-level agencies and provincial-level People's Committees shall take charge of and coordinate with the Ministry of Science and Technology in formulating, promulgating and organising the implementation of policies, programmes and measures to encourage the application of high technology and strategic technology suitable to the industries, fields and areas within their scope of management.

Article 18. Promotion of the transfer and commercialisation of high technology and high-technology products

1. Activities of transferring and commercialising high technology and high-technology products shall comply with the law on technology transfer, intellectual property, standards and technical regulations, environmental protection and national security, the international treaties to which the Socialist Republic of Vietnam is a signatory and other relevant laws.

2. The State shall support organisations and individuals in importing high technology and high-technology machinery and equipment that cannot yet be manufactured domestically in order to implement important socio-economic, national defence and security projects; and shall give priority to import activities associated with the objectives of decoding, localising and mastering technology.

3. The State shall encourage the establishment and development of intermediary organisations and infrastructure supporting the transfer and commercialisation of high technology and high-technology products, comprising:

a) Technology promotion, consultancy and brokerage centres;

b) Technology exchanges and digital platforms connecting domestic and international supply and demand;

c) Incubators, innovation centres and testing laboratories in service of the commercialisation of high technology and high-technology products.

4. In addition to the incentives and support prescribed in Article 17 of this Law, organisations and individuals carrying out the transfer and commercialisation of high technology and high-technology products on the List of high technologies prioritised for development investment and the List of high-technology products encouraged for development shall enjoy incentive and support policies in accordance with the law on science, technology and innovation, specifically as follows:

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

b) Support for the costs of market search and connection and trade promotion for high-technology products domestically and internationally.

5. The State shall give priority to supporting small and medium-sized enterprises and high-technology and strategic technology start-up enterprises in participating in the transfer and commercialisation of high technology and high-technology products in accordance with the law on science, technology and innovation.

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

1. Organisations and individuals transferring and commercialising strategic technology and strategic technology products on the List of strategic technologies and the List of strategic technology products shall enjoy the incentive and support policies prescribed in Article 18 of this Law and the following specific policies:

a) Support for part of the costs of testing strategic technology and strategic technology products in accordance with the law on science, technology and innovation;

b) Connection of technology supply and demand among research institutes, enterprises and State agencies;

c) Priority consideration and allocation in public investment programmes and projects and in demand-stimulating mechanisms in accordance with law where safety and efficiency requirements are satisfied.

2. The State shall invest in developing infrastructure to support the commercialisation of strategic technology and strategic technology products, comprising:

a) A digital database system on strategic technologies and strategic technology products, connected with the national database on science, technology and innovation;

b) Controlled testing 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 carry out purchases, sales, mergers, joint ventures and business cooperation with foreign enterprises holding core technology and strategic technology in accordance with law. Such activities shall enjoy support policies on technology appraisal and legal consultancy and tax incentives for the value of the technology received as prescribed by the Government.

Chapter V

DEVELOPMENT OF THE HIGH-TECHNOLOGY ECOSYSTEM

Article 20. Promotion of the development of the high-technology ecosystem and technical infrastructure

1. A high-technology ecosystem is a collection of mutually interacting actors serving the development of high technology, in which high-technology enterprises play the central role and the main components are management agencies, science and technology organisations, higher education institutions, organisations supporting start-ups and innovation, support organisations, users and a number of other essential related components.

2. The State shall have policies to promote the formation and sustainable development of the high-technology ecosystem and to ensure linkage among the actors in the ecosystem; and shall promptly promulgate mechanisms and policies to support, coordinate and develop the components of the high-technology ecosystem.

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

a) High-technology zones and high-technology application agricultural zones;

b) Centres for the research, development and testing of high technology, innovative start-up support centres, innovation centres in the fields of high technology and strategic technology, technology incubators and incubators of high-technology enterprises and strategic technology enterprises;

c) Shared laboratories, digital infrastructure and technology infrastructure in service of the research, development, testing and commercialisation of high technology;

d) Centres for the research, development and testing of strategic technology and national laboratories in service of the research and development of strategic technology.

4. Based on the requirements and tasks of socio-economic development and the tasks of developing high technology and strategic technology, the State shall give priority to allocating State budget funds to invest in building a number of high-technology zones, high-technology application agricultural zones, high-technology research and development centres, strategic technology research and development centres, national laboratories on strategic technology and data centres within high-technology zones.

5. Organisations and individuals investing in and operating the technical infrastructure prescribed in clause 3 of this Article shall enjoy incentives and support in accordance with the law on land, the law on taxation and the law on investment and the incentive policies on science, technology and innovation. The State shall encourage public-private partnership in the investment in, management and operation of technical infrastructure, ensuring publicity, transparency, efficiency and the sharing of benefits and risks.

6. Provincial-level People's Committees shall be responsible for allocating land funds, carrying out site clearance, investing in essential connecting infrastructure and creating conditions for organisations and individuals to invest in and operate technical infrastructure in their localities in service of the development of high technology and strategic technology.

7. Technical infrastructure invested in by the State as prescribed in clause 4 of this Article shall be managed, operated and used in accordance with the law on the management and use of public property.

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

1. An incubator of high technology and strategic technology or an incubator of high-technology enterprises and strategic technology enterprises is an organisation providing the infrastructure, resources and services necessary to complete high technology and strategic technology and to form and develop high-technology enterprises and strategic technology enterprises during the incubation period.

The Minister of Science and Technology shall prescribe the criteria and conditions applicable to incubators of high technology and strategic technology and incubators of high-technology enterprises and strategic technology enterprises.

2. Innovative start-up support centres and innovation centres on high technology and strategic technology shall be determined according to the criteria prescribed by the law on science, technology and innovation.

3. A high-technology start-up enterprise or a strategic technology start-up enterprise is a newly established innovative start-up enterprise in the fields of high technology and strategic technology aiming to develop products and services based on high technology or strategic technology on the List of high technologies prioritised for development investment or the List of strategic technologies prescribed in Article 5 of this Law, having the potential for rapid growth, the capacity for innovation and contribution to socio-economic development.

4. A high-technology start-up enterprise or a strategic technology start-up enterprise must satisfy the following criteria:

a) It has technology protected by intellectual property rights or holds the lawful right to use technology;

b) It has research and development activities serving as the foundation for innovation;

c) It has a business model demonstrating the potential for rapid growth and the capacity for market expansion and international integration;

d) It carries out transparent corporate governance and complies with law.

5. Investors building and operating incubators, organisations and individuals implementing incubation projects at incubators, high-technology start-up enterprises, strategic technology start-up enterprises, innovative start-up support centres and innovation centres on high technology and strategic technology shall enjoy the following incentive and support policies:

a) Receiving funding and financial support from science, technology and innovation programmes; being supported in accessing capital from funds in accordance with the law on science, technology and innovation;

b) Enjoying incentives on taxation, investment credit and land in accordance with law;

c) Being supported with research infrastructure, shared laboratories and legal and intellectual property consultancy services;

d) Being supported in trade promotion, domestic and international market development and participation in fairs, exhibitions and global innovation networks.

6. The State shall invest or participate in investing in the building of incubators, innovative start-up support centres and innovation centres on high technology and strategic technology that are of important significance.

7. The Government shall elaborate clause 4 of this Article.

Article 22. High-technology zones

1. A high-technology zone is a place concentrating and linking activities of scientific research, technology development, innovation, incubation and commercialisation of high technology and strategic technology, forming a high-technology ecosystem and contributing to raising national technological capacity and to socio-economic development.

2. A high-technology zone has the following tasks:

a) Carrying out activities of scientific research and the development of high technology and strategic technology;

b) Pilot production of high-technology products and strategic technology products formed from research and development results obtained within the high-technology zone;

c) Controlled testing of new technologies, products and policies on high technology and strategic technology;

d) Supporting the incubation of high technology and strategic technology, the incubation of high-technology enterprises and strategic technology enterprises and innovative start-ups in the fields of high technology and strategic technology;

đ) Organising or jointly organising training, retraining and vocational skill improvement programmes on high technology and strategic technology; attracting high-quality human resources at home and abroad in service of the development of high technology and strategic technology;

e) Organising trade promotion and exhibition activities and connecting supply and demand for high technology and strategic technology;

g) Providing synchronous digital infrastructure, technical infrastructure and technology infrastructure; providing science, technology and innovation services, financial services and a number of other services directly serving the operation of the high-technology zone;

h) Connecting and forming a high-technology ecosystem in order to promote and spread innovation in high technology and strategic technology.

3. The conditions for the establishment of a high-technology zone comprise:

a) Conformity with the planning and the orientations for the development of high technology and strategic technology and the orientations for the development of science, technology and innovation of the locality, the region and the country;

b) Having the capacity for traffic connection and technical infrastructure connection; the capacity for connection with training, research and production establishments having a high level of technology and with neighbouring areas having high-quality housing and social infrastructure so as to ensure the service of the life of experts and employees working in the high-technology zone and to form a high-technology ecosystem and a high-technology urban area;

c) Having a feasible plan on investment in the building of technical infrastructure systems, digital infrastructure and technology infrastructure serving the development of a number of prioritised high-technology industries and of infrastructure works connecting the high-technology zone with surrounding areas;

d) Having a feasible plan on resources for investment in activities of scientific research, technology development, innovation, incubation and commercialisation of high technology and strategic technology within the high-technology zone;

đ) Having a feasible plan on attracting high-quality human resources and a flexible and effective management mechanism;

e) Having an appropriate area scale and ensuring the conditions on national defence, security, environmental protection, accommodation facilities and social infrastructure works serving experts, scientists and employees working in the high-technology zone at an appropriate ratio ensuring the service of the needs of employees working in the high-technology zone after balancing against the capacity to provide social infrastructure of neighbouring areas.

4. Provincial-level People's Committees shall decide on the establishment, expansion and adjustment of high-technology zones in their localities.

5. Policies for the development of high-technology parks include:

a) High-technology parks shall enjoy the investment incentives applicable to areas with extremely difficult socio-economic conditions in accordance with the law on investment and other relevant provisions of law;

b) Capital for the construction and development of high-technology parks includes: capital from the state budget; investment capital of organisations and individuals and other lawful capital sources;

c) The State shall give priority to supporting development investment capital from the state budget and shall encourage investors, organisations and individuals to invest in the construction of technical infrastructure systems, digital infrastructure and technological infrastructure in high-technology parks; housing and social infrastructure works surrounding high-technology parks and infrastructure works connecting high-technology parks with the surrounding areas;

d) Investors and organisations and individuals operating in high-technology parks shall enjoy investment incentives and support with respect to land and taxes and priority policies with respect to administrative procedures on investment, enterprises, land, construction, the environment, labour, taxation, customs and other fields in accordance with law;

đ) Investors and organisations and individuals operating in high-technology parks shall be given priority to participate in controlled testing programmes and projects, to access venture capital funds and to access programmes supporting activities of research into and application of high technology and strategic technology and technology transfer.

6. The Government shall detail this Article; shall provide for the expansion, adjustment and investment in the construction of high-technology parks; high-technology activities and the principles and criteria applicable to investment projects carrying out high-technology activities in high-technology parks; and the mechanisms, policies and state management applicable to high-technology parks.

Article 23. High-technology urban areas

1. A high-technology urban area is an urban area formed and developed on the basis of a high-technology ecosystem in which high-technology parks and science and technology organisations play the central role.

2. In addition to satisfying the criteria for urban areas as prescribed by law, a high-technology urban area must also satisfy the following conditions:

a) Having a high-technology park and science and technology organisations playing the central role in development, synchronously connected in terms of technical infrastructure, digital infrastructure and social infrastructure with the adjacent areas;

b) Having technical infrastructure, digital infrastructure and technological infrastructure serving the research into, development and application of high technology and strategic technology;

c) Having an innovation ecosystem with the participation of research organisations, incubators, high-technology enterprises, innovative start-up enterprises and technology transfer centres;

d) Having a green, safe and sustainably developing living environment; the quality of life being improved through a system of smart services, creating favourable conditions for science, technology and innovation activities;

đ) Having mechanisms, policies and a legal framework favourable for the development, testing and application of high technology, new strategic technology and advanced urban governance models;

e) A high-technology urban area must ensure close linkage among training establishments, research establishments, supporting organisations and high-technology enterprises; must determine the proportion of land area allocated to appropriate functions, giving priority and focus to science, technology and innovation activities, in association with the development of high-technology parks.

3. Priority shall be given to investment in, support for and encouragement of public-private cooperation in order to develop technical infrastructure, digital infrastructure, technological infrastructure, social infrastructure and regional connectivity serving the development of high-technology urban areas; organisations and individuals shall be encouraged to invest in the development of high-technology urban areas.

4. Based on management requirements and practical conditions, the Government shall provide for the development of high-technology urban areas.

Article 24. High-technology application agricultural parks

1. A high-technology application agricultural park is a place where activities of applied research, pilot production, testing, demonstration, transfer, incubation and support for the training of high-technology human resources in agriculture are concentrated.

2. A high-technology application agricultural park has the following tasks:

a) Carrying out activities of applied research, development and pilot production of high technology and strategic technology in agriculture;

b) Conducting controlled testing of the application of high technology and strategic technology in agriculture and of policies on the development of agriculture applying high technology and strategic technology;

c) Testing, demonstrating and organising fairs and exhibitions of the products and results of research into the application of high technology and strategic technology in agriculture and of models of agriculture applying high technology and strategic technology;

d) Supporting enterprise incubation and the transfer of high technology and strategic technology in agriculture.

3. The conditions for the establishment of a high-technology application agricultural park include:

a) Conformity with the planning and the orientations on the development of agriculture applying high technology and strategic technology;

b) Having the capacity for transport connectivity and technical infrastructure connectivity; the capacity to connect with training, research and production establishments with a high level in agriculture; having natural conditions suitable to the types of agricultural products being researched;

c) Having an appropriate scale of area; being feasible in terms of investment in the construction of the technical infrastructure system and ensuring the conditions on national defence, security and environmental protection;

d) Having digital infrastructure, agricultural specialised infrastructure and accommodation facilities serving experts, scientists and employees working in the high-technology application agricultural park at an appropriate proportion ensuring the satisfaction of the needs of the employees working in the high-technology application agricultural park;

đ) Having a feasible plan on resources for investment in activities of applied research, innovation, incubation and commercialisation of research results;

e) Having a feasible plan for attracting high-quality human resources and a flexible and effective management mechanism.

4. The provincial People's Committee shall decide on the establishment, expansion and adjustment of high-technology application agricultural parks in its locality.

5. Policies for the development of high-technology application agricultural parks include:

a) High-technology application agricultural parks shall enjoy the investment incentives applicable to areas with extremely difficult socio-economic conditions in accordance with the law on investment and other relevant provisions of law;

b) Capital for the construction and development of high-technology application agricultural parks includes: capital from the state budget; investment capital of organisations and individuals and other lawful capital sources;

c) Activities in high-technology application agricultural parks shall be carried out under mechanisms, policies and state management similar to those applicable to high-technology parks, except for contents that are not suitable to the particular characteristics of agriculture;

d) The State shall give priority to supporting development investment capital from the state budget and shall encourage investors, organisations and individuals to invest in the construction of technical infrastructure systems, digital infrastructure, infrastructure works connecting high-technology application agricultural parks with the surrounding areas and technical infrastructure serving research into the application of high technology and strategic technology in agriculture;

đ) Investors and organisations and individuals operating in high-technology application agricultural parks shall enjoy investment incentives and support with respect to land and taxes and priority policies with respect to administrative procedures on investment, enterprises, land, construction, the environment, labour, taxation, customs and other fields in accordance with law;

e) Investors and organisations and individuals operating in high-technology application agricultural parks shall be given priority to participate in controlled testing programmes and projects, to access venture capital funds and to access programmes supporting activities of research into the application of high technology and technology transfer in agriculture.

6. The Government shall detail this Article; shall provide for the expansion, adjustment and investment in the construction of high-technology application agricultural parks; activities in high-technology application agricultural parks and the criteria applicable to investment projects carrying out high-technology activities in high-technology application agricultural parks; and the mechanisms, policies and state management applicable to high-technology application agricultural parks.

Chapter VI

IMPLEMENTATION PROVISIONS

Article 25. Amendment, supplementation and annulment of a number of articles and clauses of relevant laws

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

“e) Enterprises manufacturing high-technology products, high-technology enterprises and strategic technology enterprises in accordance with the law on high technology, having large investment and creating momentum for the rapid development of other industries and fields and of the economy;”.

2. To amend and supplement a number of articles of the Law on Science, Technology and Innovation No. 93/2025/QH15 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 high-technology products on the List of high-technology products encouraged for development that are manufactured by strategic technology enterprises, high-technology enterprises or enterprises manufacturing high-technology products; products and goods derived from the results of special science, technology and innovation tasks; and products and goods derived from the results of domestic science, technology and innovation tasks shall be given incentives in accordance with the law on bidding.”;

b) To annul clause 1, Article 71.

3. To amend and supplement a number of articles of the Law on Bidding No. 22/2023/QH15, a number of articles of which have been 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 being: individuals, innovative start-up enterprises and innovative start-up support organisations recognised by competent authorities; innovation centres; science and technology enterprises; science and technology organisations; research and development centres; strategic technology enterprises, high-technology enterprises, enterprises manufacturing high-technology products and establishments for high-technology incubation and high-technology enterprise incubation 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 high-technology products on the List of high-technology products encouraged for development that are manufactured by strategic technology enterprises, high-technology enterprises or enterprises manufacturing high-technology products in accordance with the law on high technology; products and goods derived from the results of special science, technology and innovation tasks and products and goods derived from the results of domestic science, technology and innovation tasks in accordance with the law on science, technology and innovation; digital technology products and services satisfying the regulations of the Minister of Science and Technology.”;

c) To amend and supplement point c, clause 4, Article 10 as follows:

“c) Investors being: science and technology enterprises; innovative start-up enterprises and innovative start-up support organisations recognised by competent authorities; innovation centres; strategic technology enterprises, high-technology enterprises, enterprises manufacturing high-technology products and establishments for high-technology incubation and high-technology enterprise incubation in accordance with the law on high technology; foreign investors having commitments to transfer technology to domestic investors and partners.”;

d) To amend and supplement point a1, clause 2, Article 62 as follows:

“a1) The following investors are not required to demonstrate their capacity to arrange owner's equity: science and technology enterprises, innovative start-up enterprises, innovation centres and innovative start-up support organisations in accordance with the law on science, technology and innovation; establishments for high-technology incubation and high-technology enterprise incubation, strategic technology enterprises, high-technology enterprises and enterprises manufacturing high-technology products in accordance with the law on high technology;”.

4. To amend and supplement a number of articles of the Law on Investment in the Form of Public-Private Partnership No. 64/2020/QH14, a number of articles of which have been 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 applying strategic technology or high technology in accordance with the law on high technology; applying new technology in accordance with the law on technology transfer;”;

b) To amend and supplement point d, clause 1, Article 21 as follows:

“d) Science and technology PPP projects, projects applying strategic technology or high technology in accordance with the law on high technology; applying new technology 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 demonstrate their capacity to arrange owner's equity: science and technology enterprises and innovative start-up enterprises; innovation centres and innovative start-up support organisations in accordance with the law on science, technology and innovation; establishments for high-technology incubation and high-technology enterprise incubation, strategic technology enterprises, high-technology enterprises and enterprises manufacturing high-technology products in accordance with the law on high technology.”;

d) To amend and supplement point c, clause 2a, Article 69 as follows:

“c) Science and technology PPP projects; projects that require the receipt of the transfer of strategic technology, high technology or new and advanced technology from private investors and that need to use state capital at a level higher than that prescribed in clause 2 of this Article in order to ensure the financial feasibility of the project.”.

5. To amend and supplement clause 2, Article 42 of the Law on Customs No. 54/2014/QH13, a number of articles of which have been 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 authorities as strategic technology enterprises, high-technology enterprises or enterprises manufacturing high-technology products; enterprises implementing projects to manufacture key digital technology products, projects on research and development, design, manufacture, packaging and testing of semiconductor chip products, or projects to build artificial intelligence data centres; and enterprises implementing projects to manufacture products directly auxiliary to the semiconductor industry shall be recognised for the application of the priority regime when they fully satisfy the conditions prescribed at points c, d, đ and e, clause 1 of this Article.”.

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

“c) Raw materials, supplies and components imported for the production and research of science and technology organisations, strategic technology enterprises, high-technology enterprises and enterprises manufacturing high-technology products in accordance with the law on high technology; science and technology enterprises and innovation centres shall be exempt from import duty for a period of 05 years from the commencement of research and production;”.

7. To amend and supplement a number of articles of the Law on Corporate Income Tax No. 67/2025/QH15 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 technology prioritised for development investment and of strategic technology; incubation of high technology and strategic technology, incubation of high-technology enterprises and strategic technology enterprises in accordance with the Law on High Technology; investment in the construction and business operation of establishments for high-technology incubation and high-technology enterprise incubation;”;

b) To amend and supplement point e, clause 2, Article 12 as follows:

“e) Group 2 high-technology enterprises in accordance with the law on high technology and science and technology enterprises in accordance with the Law on Science, Technology and Innovation;”;

c) To add point e1 and point e2 after point e, clause 2, Article 12 as follows:

“e1) Strategic technology research and development centres, Strategic technology enterprises, High-technology research and development centres and Group 1 high-technology enterprises in accordance with the law on high technology;

e2) Enterprises manufacturing high-technology products in accordance with the law on high technology;”;

d) To add clause 1a after clause 1, Article 13 as follows:

“1a. A tax rate of 10% shall apply for 25 years to the income of the enterprises prescribed at point e1, clause 2, Article 12 of this Law.”;

đ) To add point d after point c, clause 4, Article 13 as follows:

“d) The income of the enterprises prescribed at 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 to income from the implementation of new investment projects of the enterprises prescribed in this Article (including the projects prescribed at point g and point h, clause 2, Article 12 of this Law) shall be counted from the first year in which the enterprise's new investment project generates revenue.

Where an enterprise is granted a written certification as a strategic technology enterprise, a written certification as a high-technology enterprise, a written certification as an enterprise manufacturing high-technology products, a Certificate of science and technology enterprise or a Certificate of incentives for a project manufacturing supporting industry products after the time at which revenue arises, the period of application of the preferential tax rate shall be counted from the year in which the written certification, the Certificate or the Certificate of incentives is granted.

Where an enterprise or an investment project is granted a Certificate, a Certificate of incentives or a written certification more than once, the provisions of this clause shall apply to the Certificate, the Certificate of incentives or the written certification granted for the first time.”;

g) To amend and supplement point a, clause 1, Article 14 as follows:

“a) The income of the enterprises prescribed in clause 1 and clause 1a, Article 13 of this Law;”;

h) To amend and supplement clause 4, Article 14 as follows:

“4. The period of tax exemption or tax reduction shall be counted from the first year in which taxable income arises from the investment project; where there is no taxable income in the first 03 years from the first year in which revenue arises from the project, the period of tax exemption or tax reduction shall be counted from the 04th year.

Where an enterprise is granted a written certification as a strategic technology enterprise, a written certification as a high-technology enterprise, a written certification as an enterprise manufacturing high-technology products, a Certificate of science and technology enterprise or a Certificate of incentives for a project manufacturing supporting industry products after the time at which income arises, the period of tax exemption or tax reduction shall be counted from the year in which the Certificate, the Certificate of incentives or the written certification is granted. Where, in the year in which the Certificate, the Certificate of incentives or the written certification is granted, there is not yet any income, the period of tax exemption or tax reduction shall be counted from the first year in which income arises; if, within the first 03 years from the year in which the Certificate or the Certificate of incentives is granted, the enterprise has no taxable income, the period of tax exemption or tax reduction shall be counted from the 04th year from the year in which the Certificate, the Certificate of incentives or the written certification is granted.

Where an enterprise or an investment project is granted a Certificate, a Certificate of incentives or a written certification more than once, the provisions of this clause shall apply to the Certificate, the Certificate of incentives or the written certification granted for the first time.”;

i) To add clause 1a after clause 1, Article 20 as follows:

“1a. Organisations and enterprises that have been granted a Certificate of high-technology enterprise, a Certificate of high-technology application agricultural enterprise, a Certificate of high-technology application activities or a Certificate of an establishment for high-technology incubation or high-technology enterprise incubation in accordance with the Law on High Technology No. 21/2008/QH12 shall continue to enjoy corporate income tax incentives in accordance with the law on corporate income tax at the time of grant of the Certificate, until the expiry of the term stated in the Certificate.”;

k) To remove the phrase “high-technology application agricultural enterprises,” at point c, clause 4, Article 12.

Article 26. Entry into force

1. This Law comes into force from 01 July 2026.

2. The Law on High Technology No. 21/2008/QH12, a number of articles of which have been 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 (hereinafter referred to as the Law on High Technology No. 21/2008/QH12), ceases to be effective from the date on which this Law comes into force, except for the cases prescribed in clause 1, clause 2, point a and point c of clause 3, and clause 4, Article 27 of this Law.

Article 27. Transitional provisions

1. Certificates of all kinds granted under the Law on High Technology No. 21/2008/QH12 that remain valid after the date on which this Law comes into force shall continue to be effective until the expiry of the term stated in the certificate.

2. With respect to valid dossiers requesting the grant of certificates of all kinds under the Law on High Technology No. 21/2008/QH12 and its guiding documents that were received by competent authorities before the date on which this Law comes into force, the provisions of the Law on High Technology No. 21/2008/QH12 and its implementing guidance documents shall continue to apply.

3. Transitional provisions applicable to high-technology parks and high-technology application agricultural parks established before the date on which this Law comes into force:

a) They may continue to perform the tasks determined under the Law on High Technology No. 21/2008/QH12, the establishment decision and the decision approving the construction planning of the competent level issued before the date on which this Law comes into force.

Where the whole or a part is adjusted in accordance with the tasks prescribed in this Law, the provincial People's Committee shall decide on the contents of the adjustment in accordance with this Law;

b) Investors that have been allocated or leased land to implement production investment projects may continue to use the land for production purposes. Where they wish to convert a part or the whole of the investment project to the objectives of research and development, high-technology incubation or the provision of high-technology services satisfying the corresponding criteria in the high-technology park or the high-technology application agricultural park, the investor may continue to use the land that has been allocated or leased in order to implement the investment project according to the converted objectives. Incentive policies applicable to the investment project shall be implemented according to each objective of the investment project after conversion;

c) Valid dossiers requesting the establishment of high-technology parks or high-technology application agricultural parks that were received before the date on which this Law comes into force shall be subject to the Law on High Technology No. 21/2008/QH12 and its implementing guidance documents.

4. Science and technology tasks under the National Programme on High Technology Development shall continue to be carried out in accordance with the Law on Science, Technology and Innovation.

This Law was passed by the National Assembly of the Socialist Republic of Viet Nam, the XVth Legislature, at its 10th Session, on 10 December 2025.