Vietnam's amended Investment Law became effective on 1 March 2026, replacing blanket incentives with a strictly tiered regime tied to sector and technology content. Priority projects in key sectors now lock in a 10% corporate income tax rate for 30 years, plus a four-year full exemption followed by a five-year 50% reduction. Projects meeting the highest national development threshold may qualify for an exceptional 5% rate extended up to 37 years, a level previously reserved only for isolated special cases.
越南修订后的《投资法》于2026年3月1日正式生效，以与行业和技术含量严格挂钩的分级制度取代了一刀切式激励。重点行业的优先项目现可锁定30年10%的企业所得税税率，并叠加四年全额免税及随后五年减半征收。符合国家最高发展门槛的项目可申请 exceptional 5%税率，最长延伸至37年，该水平此前仅保留给极个别特例。
Article 14.1 of the Law on Investment 2025 confines incentives to three main project categories, moving away from geography-only tests. High-tech manufacturing, renewable energy infrastructure, semiconductor fabrication, and large-scale industrial parks dominate the eligible list. Mere assembly, trading, or low-value-added logistics operations are explicitly excluded under the 2026 framework, a sharp break from earlier decades when any export-oriented project could claim partial relief.
2025年《投资法》第14.1条将激励限制在三大项目类别内，告别了仅凭地域测试的旧模式。高科技制造、可再生能源基础设施、半导体 fabrication 及大型工业园区占据合格名单的主导。纯组装、贸易或低附加值物流业务在2026年框架下被明确排除，这与早些年任何出口导向型项目均可申请部分减免的做法形成鲜明对比。
Under the pre-2026 regime, foreign manufacturers generally paid the standard CIT rate with short or no tax holidays. The 2026 reform halves the headline rate for priority investors and stretches the benefit across decades rather than months.
在2026年前，外国制造商通常按标准企业所得税纳税，且减免期很短甚至为零。2026年改革将 priority 投资者的法定税率减半，并将优惠期从按月计延长至按数十年计。
| 税负项目 | 2026年前旧制 | 2026年优先档 | 2026年特别档 |
|----------|--------------|--------------|--------------|
| 优惠税率 | 不适用 | 10%（30年） | 5%（最长37年） |
| 免税期 | 无或极短 | 4年全额 | 按特批 |
| 减税期 | 无或极短 | 5年减50% | 按特批 |
Beyond CIT holidays, the amended law enhances land-use incentives for projects in disadvantaged regions and specialized industrial zones. Eligible investors receive land rental exemptions or reductions that run parallel to the tax holidays, though the exact duration is set by provincial People's Committees within national caps. The 2026 guide notes that land allocation for priority projects is now processed through a single-window mechanism, cutting administrative steps but raising environmental scrutiny standards.
除企业所得税假期外，修订后的法律为欠发达地区和专业工业园区的项目增强了土地激励。合格投资者可获得与税收假期同步的土地租金减免，具体期限由省级人民委员会在国家上限内设定。2026年指南指出，优先项目的土地分配现通过单一窗口机制处理，削减了行政步骤，但提高了环境审查标准。
Vietnam's National Assembly reviews the priority-sector list annually, and the 2026 framework is already labeled a foundational overhaul. Investors who secure in-principle approval before the next legislative review cycle lock in the current 10% or 5% schedules even if the list shrinks later. The May 2026 policy briefings indicate that semiconductor and green hydrogen projects currently face the fastest provincial processing track.
越南国会每年审议优先行业清单，而2026年框架已被定性为基础性改革。在下一轮立法审议周期前取得原则性批准的投资者，即使日后清单收缩，仍可锁定当前的10%或5%税率方案。2026年5月政策简报显示，半导体和绿色氢能项目目前享有最快的省级审批通道。
The August 2026 official guide warns that incentives are conditional on strict execution. If an investor deviates from the approved technology roadmap or fails to meet sector-specific capital or R&D thresholds, Vietnamese tax authorities will claw back all granted exemptions plus late-payment interest. This shift from blanket promises to enforceable performance contracts means pre-filing due diligence is now more valuable than post-approval negotiation.
2026年8月发布的官方指南警告，激励措施以严格执行为条件。若投资者偏离获批技术路线图或未达到行业特定的资本与研发门槛，越南税务机关将追回所有已授予减免并加收滞纳利息。从宽泛承诺转向可执行的绩效合同，意味着提交申请前的尽职调查比获批后的谈判更有价值。
First, cross-check your business activity against the Article 14.1 three-category list and the high-tech sector catalogue; if your operation is outside semiconductor, precision engineering, green energy equipment, or large infrastructure, exit the queue early. Second, prepare a binding technology roadmap and capital deployment plan before incorporating, because the 2026 reform links tax codes directly to these documents from day one. Third, submit for high-tech certification and provincial investment registration simultaneously to avoid serial delays in the approval chain.
第一步，用第14.1条三大类别清单及高科技产业目录交叉核验你的业务活动；若经营内容超出半导体、精密工程、绿色能源设备或大型基础设施，及早退出申请队列。第二步，在注册公司前准备具有约束力的技术路线图和资本部署计划，因2026年改革将税号与这些文件从首日起直接挂钩。第三步，同步提交高新认证申请与省级投资登记，以避免审批链上的连环延迟。
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