Vietnam’s amended Investment Law takes effect on 1 March 2026, replacing the previous broad-based incentive model with a targeted, sector- and zone-specific framework. Foreign investors must now meet precise qualification criteria to access tax relief rather than relying on blanket approvals. The overhaul directs capital toward economically disadvantaged regions and strategic industries.
越南修订后的《投资法》于2026年3月1日正式生效，取代此前宽泛的激励模式，转向针对特定行业和区域的精准框架。外资企业须满足精确的资质标准才能获得税收减免，不再依赖批量审批。此次改革旨在引导资本流向经济欠发达地区和战略性产业。
New projects located in areas with especially difficult socio-economic conditions or within designated economic zones qualify for a 10% corporate income tax rate for a period of 15 years from the start of operations. This applies to manufacturing, infrastructure and high-tech installations that obtain investment registration certificates after the effective date. The 10% rate is among the lowest in ASEAN for greenfield projects in non-metropolitan areas.
位于社会经济条件特别困难地区或指定经济区内的新项目，自运营之日起可在15年内享受10%的企业所得税率。该优惠适用于生效日后取得投资登记证书的制造、基础设施及高科技项目。在东盟地区，针对非都市区新建项目而言，10%的税率已处于最低水平。
Enterprises operating in socialized sectors—including education, healthcare, culture and sports—receive a four-year full exemption from corporate income tax followed by a five-year 50% reduction of the payable amount. This benefit runs independently of geographic location, meaning an international school or private hospital in Hanoi or Ho Chi Minh City can qualify if it meets sector-specific licensing rules. The combined relief window significantly improves cash-flow projections for service operators.
从事教育、医疗、文化、体育等社会事业领域的企业，可享受企业所得税四年全免，随后五年减按50%缴纳。该优惠不受地理位置限制，意味着河内或胡志明市的国际学校、私立医院只要符合行业特许规则即可申请。合计九年的减免期显著改善了服务业运营商的现金流预期。
The 2026 amendment drops the old automatic eligibility lists and introduces a project-by-project assessment based on capital scale, technology content and job creation. Investors must submit detailed business plans to provincial economic zones or the Ministry of Planning and Investment to prove alignment with the new “strategic sector” definition. Processing timelines have not been shortened; early engagement with local licensing teams is essential to secure the 10% or exemption status.
2026年修正案取消了旧的自动资格目录，改为基于资本规模、技术含量和就业创造的项目逐项评估。投资者须向省级经济区或计划投资部提交详细商业计划，证明其符合新的"战略性产业"定义。审批时限并未缩短；尽早与当地许可团队对接，是锁定10%税率或免税资格的关键。
Investors who have already selected a site should obtain a written pre-confirmation letter from the industrial zone management committee before 1 March 2026. The letter must verify that the location falls within the officially designated list of especially difficult areas or economic zones. This single document determines whether the 10% rate or standard tax applies.
已完成选址的投资者应在2026年3月1日前向工业区管委会索取书面预确认函。该函须核实选址是否落入官方认定的特别困难地区或经济区名录。这一份文件直接决定项目适用10%优惠税率还是标准税档。
Companies still choosing sectors should prioritize education, healthcare or high-tech manufacturing. Prepare a technical memorandum and employment forecast that highlight capital intensity and technology transfer to satisfy the new “strategic sector” definition. Projects without these supporting documents will be routed to the standard tax track.
尚在选行业的企业应优先考虑教育、医疗或高科技制造领域。准备技术备忘录和雇佣预测，突出资本密集度与技术外溢效应，以满足新的"战略性产业"定义。缺乏这些佐证材料的项目将被归入标准税档。
Those in the early planning phase should file investment registration applications during the first half of 2026. Early submission secures a place before implementing decrees potentially tighten qualification thresholds or extend review timelines. Do not wait for full clarity; the law is already in force and applications are accepted now.
处于早期规划阶段的企业应在2026年上半年提交投资登记申请。尽早申报可在实施细则可能收紧资质门槛或延长审查周期前锁定席位。无需等待细则完全明朗；法律已生效，申请通道现已开放。
First, download the official list of especially difficult socio-economic areas and economic zones from Vietnam’s Ministry of Planning and Investment and cross-check it against your shortlisted land plots. Second, engage a local compliance advisor to rewrite the business plan under the 2026 criteria, emphasizing job numbers and technology content for project-by-project approval. Third, request an advance tax ruling from the provincial tax authority before the investment registration certificate is issued, attaching the 15-year 10% rate or the 4-year exemption as a binding appendix to avoid future disputes.
第一步，从越南计划投资部官网下载《特别困难地区及经济区名录》，与候选地块逐一交叉核对。第二步，聘请相关顾问按照2026年新标准重写商业计划书，突出雇佣人数与技术含量以通过逐项审批。第三步，在投资登记证颁发前向省级税务机关申请预裁定，将15年10%税率或4年免税优惠锁定为具有约束力的附件，避免后续争议。
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