Vietnam's amended Investment Law took effect on 1 March 2026, replacing the previous broad, sector-list-based approach with a tighter qualification system for investment incentives. Foreign investors no longer qualify automatically by industry alone; incentives are now tied to project-specific criteria assessed case by case.
越南修订后的《投资法》已于2026年3月1日正式生效，取消了过去"按行业目录自动享受优惠"的宽松做法，改为按项目逐项审核的资格制。外资企业仅凭所属行业不再自动获得优惠，激励待遇与具体项目绑定评估。
The standard corporate income tax rate in Vietnam remains 20%, but qualifying high-tech and priority-sector projects can access a preferential rate of 10% for 15 years, plus a tax holiday of 4 years exemption and 9 years at half rate. Land rent reductions of 50% to 100% remain available for projects in encouraged locations.
越南标准企业所得税率维持20%，但符合条件的高科技和优先行业项目可申请15年10%的优惠税率，外加"4免9减半"的税收假期。落在鼓励类地区的项目，土地租金仍可减免50%至100%。
| Item 项目 | Standard 标准 | Preferential 优惠 |
|--------|--------|--------|
| Corporate income tax 企业所得税 | 20% | 10%（15年） |
| Tax holiday 税收假期 | 无 | 4年免征+9年减半 |
| Land rent 土地租金 | 基准价 | 减免50%-100% |
Under the 2026 law, any transfer of project ownership now requires notification to the licensing authority, and in certain cases prior approval. Critically, the incentive package is tied to the project itself — a change of ownership without approval can void the entire preferential treatment retroactively.
根据2026年新法，项目股权的任何转让都必须向发证机关申报，部分情形需事先批准。关键在于：优惠包绑定的是项目本身，未经批准的股权变更可能导致全部优惠待遇被追溯取消。
- Companies already operating: audit whether your current incentive certificate survives the 1 March 2026 transition rules — grandfathered projects may need re-registration.
- 已落地的企业：核查现有优惠证书在新法过渡条款下是否继续有效，老项目可能需要重新登记。
- Companies planning entry: build the incentive qualification argument into the initial investment registration dossier, not as an afterthought.
- 准备进入的企业：把优惠资格论证直接写进首次投资登记申请材料，不要事后补申请。
- Companies planning M&A: before acquiring any Vietnamese project with incentives, confirm the licensing authority will approve the ownership transfer.
- 计划并购的企业：收购任何带优惠的越南项目前，先确认发证机关会批准股权变更��
Step one: map your product and technology against the priority-sector criteria under the new law and collect R&D and patent documentation. Step two: file the incentive qualification together with your investment registration certificate application — separation costs months. Step three: if acquiring an existing project, make authority approval of the ownership transfer a condition precedent in the SPA. Projects filed in the first 12 months of a new law typically face lighter scrutiny than after enforcement practice hardens.
第一步：对照新法优先行业标准梳理自家产品与技术，准备研发和专利证明材料。第二步：优惠资格申请与投资登记证书同步提交，分开办至少多花数月。第三步：若收购存量项目，把"发证机关批准股权变更"写进收购协议的先决条件。新法实施头12个月申报的项目，审查尺度通常宽于执法实践成型之后。
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