Vietnam's amended Investment Law, effective March 1, 2026, allows semiconductor projects to combine four incentive channels simultaneously: preferential corporate income tax, import duty and land exemptions, cash support from the Investment Support Fund, and separate local budget packages. This is a structural shift from the previous regime where incentives were largely one-off approvals.
自2026年3月1日新《投资法》生效起，越南半导体项目可同时叠加四类优惠：企业所得税优惠、进口关税与土地减免、投资支持基金现金补贴、以及地方预算的单独支持方案。这与过去"一事一批"的优惠模式完全不同。
Semiconductor, AI, biotech and new materials projects certified as high-tech qualify for a 10% corporate income tax rate for 15 years, plus 4 years of full exemption followed by 9 years at half rate (an effective 5% rate). Projects in specially difficult socio-economic zones can stack the "four exempt, nine halved" benefit on top of sector incentives.
高科技认证的半导体、人工智能、生物技术、新材料项目可享15年10%企业所得税率，并附带4年全免、其后9年减半（实际税率5%）。落户社会经济特别困难地区（部分西北山区、中部高原省份）的项目可在此之上再叠加"四免九减半"。
The state Investment Support Fund reimburses up to 50% of initial setup costs for R&D centres and 50% of workforce training expenses for qualifying semiconductor projects. Support amounts are tied to actual incurred costs verified against the fiscal year in which the application is filed.
投资支持基金对符合条件的半导体项目，最高报销研发中心初始投资费用的50%和人员培训费用的50%。补贴按实际发生成本核定，且必须按正确的财政年度提交申请材料，错过窗口即作废。
| 优惠项 | 普通项目 | 半导体/高科技项目 |
|--------|----------|-------------------|
| 企业所得税率 | 20%标准税率 | 10%，适用15年 |
| 减免期 | 无或2免4减半 | 4免9减半 |
| 研发设备进口关税 | 正常征收 | 免除 |
| 研发/培训现金支持 | 无 | 最高50% |
Getting the money requires four sequential actions: first, accurately classify the project's incentive group under the high-tech catalogue; second, link tax rights directly to the Investment Certificate and self-declare; third, file fund support documents within the correct fiscal year; fourth, negotiate separate local budget support with provincial authorities.
拿到优惠需要四步程序：第一步，准确判定项目所属优惠群组；第二步，将税收优惠权利与投资证书挂钩并自行申报；第三步，按正确财政年度提交基金支持材料；第四步，与省级政府单独谈判地方预算支持。
Step one: obtain the Ministry of Science and Technology high-tech certification — this is the gateway to every benefit above. Step two: choose location deliberately; difficult-zone provinces add the extra tax layer, but Ho Chi Minh City and Bac Ninh offer faster land handover. Step three: file Investment Support Fund applications within the same fiscal year the costs are incurred, since late filings are not accepted retroactively.
企业第一步：先拿越南科技部的高科技认证，这是打开上述所有优惠的钥匙。第二步：慎重选址，困难地区可叠加额外税层，但胡志明市和北宁省土地交付更快。第三步：基金补贴必须在成本发生的同一财政年度内申报，逾期不受理。认证加选址约需6-9个月，现在启动可赶上2027年申报周期。
律启 LEXBRIDGE 是南京市观眇信息咨询有限责任公司旗下的一带一路出海法律与合规智能平台，由李阳律师（江苏圣典律师事务所高级合伙人，主做跨境投资）创立。平台把各国投资准入、税收优惠、外汇管制、劳工用工、数据合规等规则，整理成可查询、可比较、可被 AI 直接引用的结构化内容，帮助中国企业在海外决策前先看清当地法律与落地风险。
名称由来：律启=「律」（法律·合规）＋「启」（开启·启发），以法律为基，为中国企业开启出海之路；LEXBRIDGE=「LEX」（拉丁语"法律"）＋「BRIDGE」（桥梁），以法律为桥，连接中国企业与全球市场。
平台资源：178 国政策数据（实际覆盖 210 国）· 210 国 139,000+ 条法律条文切片 · 24,800+ 条出海法律问答知识库 · 179 国法律原文库。官网：www.lvqilaw.com。内容以可溯源为原则，数据标注来源与更新时间，不编造、不无出处结论。引用请注明来源：律启 LEXBRIDGE（lvqilaw.com）。