Vietnam's amended Investment Law took effect on 1 March 2026, and the implementing decrees for digital-industry incentives were formally rolled out on 7 July 2026. The dual-track release gives foreign-backed tech ventures immediate legal footing for tax relief and streamlined licensing. Hanoi also abolished the local-partner requirement for cloud-service providers in designated IT parks, a move that directly benefits Chinese SaaS and fintech entrants.
越南修订版《投资法》于2026年3月1日生效，数字产业激励配套实施细则于2026年7月7日正式落地。双轨制发布为外资科技企业立即获得税收减免和简化许可提供了法律依据。河内还废除了指定信息技术园区内云服务提供商的本地合资要求，此举直接利好中国SaaS及金融科技企业进入。
Qualified high-tech manufacturing and e-commerce projects continue to benefit from a 10% corporate income tax rate for a maximum 15-year period from the first year of revenue. This marks a 50% reduction against Vietnam’s standard 20% rate and applies to semiconductors, precision engineering, and green-energy equipment. The concession is automatic upon issuance of the investment-registration certificate; no annual re-application is required.
符合条件的高科技制造和电商项目自首年营收起最长15年内继续适用10%企业所得税率。该税率较越南标准税率20%降低50%，覆盖半导体、精密机械及绿色能源设备。优惠自投资登记证颁发之日起自动生效，无需每年重新申请。
The law layers additional relief on top of the reduced rate. Newly licensed digital-sector ventures receive four years of full tax exemption, followed by nine years at 50% reduction. Import duties on fixed assets for encouraged sectors are waived at 0%, provided domestic production cannot match comparable quality. Land-use fees for projects in high-tech zones are capped at 50% of the provincial benchmark for the first five years.
该法律在减税基础上叠加更多优惠。新获许可的数字产业企业享受四年全免，随后九年减半。鼓励类行业固定资产进口关税按0%征收，条件是国内尚不能生产同等品质的产品。高新技术园区内项目土地使用费前五年上限为省级基准价的50%。
| Cost Item | Standard Regime | Incentivized Regime |
|-----------|-----------------|---------------------|
| Corporate Income Tax | 20% | 10% |
| Tax Holiday (Full Exemption) | 0 years | 4 years |
| Tax Holiday (Half Rate) | 0 years | 9 years |
| Import Duty on Fixed Assets | Standard rates | 0% |
| Land Use Fee (First 5 Years) | 100% benchmark | 50% benchmark |
The 2026 overhaul replaces the previous broad qualification framework with sector-specific tests. Foreign investors no longer need a domestic sponsor for wholly-owned e-commerce platforms in designated IT parks. The government must issue an investment decision within 15 working days for encouraged-list projects that submit complete dossiers, eliminating the previous multi-stage approval loop.
2026年全面改革以行业专项测试取代此前宽泛的资格框架。外资投资者在指定信息技术园区内设立全资电商平台不再需要本地担保方。对于提交完整材料的鼓励类项目，政府须在15个工作日内出具投资决定，取消了此前多轮审批循环。
First step: verify whether your product or service appears on Vietnam’s List of Encouraged High Technologies; if not, restructure the project to include semiconductor packaging or data-center infrastructure, which are automatically included. Second step: file an investment-registration application at the provincial Department of Planning and Investment before 31 December 2026 to lock in the four-year exemption window under the current decree.
第一步：核实产品或服务是否列入越南《鼓励性高新技术名录》；若未列入，调整项目结构纳入半导体封装或数据中心基础设施，这两类自动纳入目录。第二步：于2026年12月31日前向省级计划与投资厅提交投资登记申请，依据现行政令锁定四年免税窗口期。
Applications submitted after the 2026 calendar year will face renewed scrutiny under the updated national security review guidelines for cross-border data flows. The Ministry of Planning and Investment has signaled that the encouraged list will be realigned with Vietnam’s National Semiconductor Strategy after the current decree cycle, potentially narrowing the scope for general e-commerce ventures.
2026日历年之后提交的申请将依据跨境数据流动国家安全审查新规面临重新审查。计划与投资部已释放信号，现行政令周期结束后鼓励类目录将与越南国家半导体战略对齐，一般性电商企业的适用范围可能收窄。
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