Vietnam’s amended Investment Law entered into force on 1 March 2026, scrapping the previous broad-brush incentive model in favor of a narrow, sector-locked directory that ties every tax benefit to strict pre-qualification. Foreign investors must now prove project-level compliance with capital, technology, and location benchmarks before receiving any reduction, shifting the entire burden of proof to the application stage. The reform ends automatic eligibility and installs a mandatory, case-by-case audit protocol for all new entrants.
越南修订后的《投资法》已于2026年3月1日生效，废除了此前粗放式的普惠激励模式，改为将每项税收优惠严格锁定在窄口径的行业目录内。外国投资者现须在享受减免前，证明项目层面的资本金、技术及区位指标达标，举证责任完全前移至申请阶段。此次改革终结了自动适用资格，为所有新进入者设立了强制性的逐案审计规程。
Projects situated in areas with especially difficult socio-economic conditions or inside designated economic zones continue to receive a 10% corporate income tax rate for 15 years counted from the first year of revenue. Enterprises active in socialized sectors—specifically education, healthcare, culture, sports, and environmental protection—retain a four-year full CIT exemption followed immediately by a five-year period of 50% tax reduction. These precise rates survive the overhaul, yet the procedural gateway to unlock them is now significantly narrower and slower than under the pre-2026 regime.
位于社会经济条件特别困难地区或指定经济区内的项目，自产生营收首年起继续享受15年期10%企业所得税税率。从事社会化领域——具体涵盖教育、医疗、文化、体育及环境保护——的企业仍保留四年全额免征企业所得税，随后接续五年减按50%征收。这些精确税率在改革中得以延续，但解锁它们的程序通道比2026年之前明显更窄、更慢。
| Eligibility Dimension | Pre-2026 Practice | Post-March 2026 Requirement |
|---|---|---|
| Incentive scope | Broad sectoral lists | Capped, targeted directory |
| 10% CIT / 15 years | Automatic for zone list | Requires capital and technology proof |
| 4-year exemption + 5-year 50% cut | Granted at licensing | Requires sector-specific pre-audit |
| Filing deadline | Retroactive filing accepted | Mandatory before project registration |
| 资格维度 | 2026年前做法 | 2026年3月后要求 |
|---|---|---|
| 优惠范围 | 广泛行业清单 | 设配额上限的定向目录 |
| 10%税率/15年期 | _zone list自动适用 | 须提交资本与技术证明 |
| 四年免征+五年减半 | 拿牌时即授予 | 须通过行业专项预审 |
| 材料截止时点 | 允许事后补办 | 项目登记前强制完成 |
Enterprises currently scouting factory sites or negotiating joint ventures in Vietnam must now operate entirely under the post-March regime, because the amended law applies retroactively to all unregistered projects. Step one: obtain the latest Vietnamese-language incentive directory from the Ministry of Planning and Investment and map the company’s business code to either the 10%-CIT/15-year zone track or the four-year-exemption social-sector track. Step two: rebuild capital-deployment and technology-transfer files to satisfy the tightened evidence standards, because the new statute rejects incomplete or after-the-fact applications outright.
目前正在越南考察厂址或洽谈合资的企业必须完全在3月后的制度下运作，因为修订后的法律适用于所有未登记项目。第一步：从越南计划投资部获取最新越文版《鼓励投资目录》，将企业业务代码对应至10%税率/15年期区域路线，或四年免征社会化领域路线。第二步：重构资本投放与技术转让档案，以满足收紧的证据标准，因为新法对材料不全或事后补办的申请直接驳回。
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