Vietnam's amended Law on Investment took effect on 1 March 2026, replacing the old broad incentive system with a tiered structure based on sector, location, and project scale. Mega-projects in priority sectors such as semiconductors, high-tech R&D and strategic infrastructure can qualify for a corporate income tax (CIT) rate as low as 5% for up to 37 years, far beyond the standard 20% headline rate.
越南修订后的《投资法》于2026年3月1日正式生效，把过去"普惠式"优惠改为按行业、地区、项目规模分级的激励体系。半导体、高科技研发和战略基础设施等领域的特大项目，可申请低至5%的企业所得税率，优惠期最长37年，远低于20%的标准税率。
| Incentive Tier 优惠档位 | CIT Rate 税率 | Duration 期限 |
|--------|--------|--------|
| Standard rate 标准税率 | 20% | — |
| High-tech encouraged projects 高科技鼓励类 | 10% | 15 years 15年 |
| Mega / exceptional projects 特大项目 | 5% | up to 37 years 最长37年 |
| New investment projects 新投资项目 | 4-year exemption + 9-year 50% reduction 4免9减半 | 13 years 13年 |
Beyond tax, exceptional projects receive enhanced land incentives: land rental exemptions of up to 15–20 years depending on location, plus priority in industrial zone allocation.
除税收外，特大项目还享受土地优惠：按地区不同可获15至20年土地租金减免，并在工业区土地分配中享有优先权。
Qualification now hinges on three tests: the project must sit on the encouraged-sector list, locate in an encouraged zone, and meet minimum capital thresholds — large-scale manufacturing projects typically require registered capital above VND 6 trillion (about USD 230 million) for the top tier. The 2026 guide warns explicitly about tax clawback: if an enterprise fails to meet committed conditions, all incentives received can be recovered retroactively.
资格认定现在看三个硬指标：项目属于鼓励类行业目录、落在鼓励类地区、达到最低注册资本门槛——制造业顶格优惠通常要求注册资本超过6万亿越南盾（约2.3亿美元）。2026年官方指南特别提示追缴风险：企业未兑现承诺条件的，已享受的全部优惠可被追溯收回。
- Manufacturers already operating: check whether your expansion qualifies as a "business expansion project," which now counts as eligible new investment — file with the provincial Department of Finance within 90 days of the expansion decision.
- Companies site-selecting: prioritize difficult socio-economic zones (northern highlands, central coast), where the 10% rate applies for the full 15 years instead of expiring early.
- Companies still observing: the clawback rules mean your incentive application dossier must match your actual investment schedule — build the compliance file before ground-breaking, not after.
- 已在越南设厂的：核查扩产是否属于"扩建项目"（现已被认定为合格新投资），在扩产决议后90天内向省级财政厅提交申请。
- 正在选址的：优先经济社会困难地区（北部山区、中部沿海），10%税率可完整享受15年而非提前到期。
- 观望中的：追缴机制要求优惠申请材料与实际投资进度完全一致——动工前建好合规档案，而不是事后补。
Step one: pull your product against the encouraged-sector catalogue and confirm eligibility in writing with the provincial investment authority. Step two: structure registered capital above the VND 6 trillion threshold only if the 5% rate justifies it — run a 10-year NPV comparison against the 10%/15-year tier first. Step three: lock the incentive certificate before 31 December 2026, because catalogue adjustments happen annually and the first-mover window in semiconductors is already crowded.
第一步：拿产品对照鼓励类行业目录，向省级投资主管部门书面确认资格。第二步：只有当5%税率收益足够时才把注册资本做到6万亿越南盾以上——先跑一遍与"10%税率/15年"档位的10年净现值对比。第三步：在2026年12月31日前锁定优惠证书——目录每年调整，半导体领域的先发窗口已经拥挤。
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