Vietnam’s 2025 Law on Investment and Decree 96/2026/ND-CP became effective on 1 March 2026, shifting foreign-investment incentives from a location-based model to a sector-specific qualification system. Enterprises operating in education, healthcare, culture, sports, and designated priority industries now receive a four-year corporate income tax (CIT) exemption, followed immediately by a five-year period with a 50% reduction in CIT liability. The Ministry of Planning and Investment confirmed that projects must demonstrate technology transfer or training components to secure these benefits under the new framework.
越南2025年《投资法》及第96/2026/ND-CP号法令于2026年3月1日生效，将外商投资激励由基于区位的模式转为分行业资格准入制。从事教育、医疗、文化、体育及指定优先产业的企业现可享受四年企业所得税（CIT）全免，随后连续五年减按50%缴纳。越南计划与投资部确认，项目须证明存在技术转让或培训模块，方可在新规框架下获得上述优惠。
Decree 96/2026/ND-CP eliminates the previous automatic incentive eligibility for projects located in remote economic zones. Instead, foreign investors must now present a technology roadmap and local hiring plan during the pre-licensing phase to trigger the four-year exemption. The decree also mandates that the 50% reduction period begins immediately after the exempt period ends, with no gap year permitted between the two phases.
第96/2026/ND-CP号法令取消了此前偏远经济区项目自动享受激励资格的条款。外资投资者现须在预审阶段提交技术路线图及本地用工计划，方可触发四年免税期。法令还规定，50%减半征收期须在免税期结束后立即接续，两个阶段之间不允许出现空档年。
| Cost Item | Pre-2026 Rule | Post-2026 Rule | Duration |
|-----------|---------------|----------------|----------|
| CIT Exemption | Location-dependent | Sector-locked | 4 years |
| CIT Reduction | Variable rates | Fixed 50% cut | 5 years |
| Import Duty on Equipment | Standard regime | Exemption possible | Construction period |
落地成本结构对比：
| 成本项 | 2026年前规则 | 2026年后规则 | 期限 |
|-----------|---------------|----------------|----------|
| 企业所得税豁免 | 依区位而定 | 锁定行业 | 4年 |
| 企业所得税减免 | 浮动比例 | 固定50%降幅 | 5年 |
| 设备进口关税 | 标准制度 | 可获豁免 | 建设期 |
On 16 June 2026, Vietnamese authorities assessed that supplementary tax measures tied to Resolution 57-NQ/TW are now active for technology and innovation ventures. These add-ons include accelerated depreciation for dedicated R&D assets and streamlined customs clearance for specialized machinery imports. Software and semiconductor projects registered in certified high-tech zones receive priority queue status, cutting licensing time significantly against standard industrial park applications.
越南官方于2026年6月16日评估确认，与第57-NQ/TW号决议挂钩的附加税收优惠现已适用于科技与创新企业。附加政策包括研发专用资产加速折旧及专用设备进口清关简化。在认证高科技园区内注册的软件与半导体项目享有优先排队资格，核准时间较标准工业园区申请大幅缩短。
- Existing factories: File a supplemental registration with the provincial Department of Planning and Investment to reclassify your sector code under the new preferential catalog before year-end.
- Site selection: Target Bac Ninh, Hai Phong, or Da Nang high-tech parks where one-stop approval desks are already operational.
- Documentation: Submit technology transfer agreements and capital expenditure schedules proving that core activities align with the Decree 96/2026 priority list.
投资者行动清单：
- 已有工厂：在年底前向省级计划与投资厅提交补充登记，申请按新优惠目录重新归类行业代码。
- 选址阶段：优先北宁、海防或岘港高科技园区，当地一站式审批窗口已全面运行。
- 文件准备：提交技术转让协议及资本支出计划，证明核心业务符合第96/2026/ND-CP号法令的优先清单。
First, download the Ministry of Planning and Investment’s 2026 Priority Investment Sectors catalog and verify that your Vietnam industry code falls within an eligible category; if your core business is excluded, add a qualifying R&D or vocational training sub-project to the investment certificate. Second, submit the Investment Registration Certificate application immediately after finalizing site selection to ensure the four-year exemption period begins counting from the first profit-making year, because the incentive window is strictly non-retroactive. Third, engage a licensed Vietnamese tax agent to prepare contemporaneous transfer-pricing documentation alongside the CIT holiday application, since the General Department of Taxation is intensifying audits on cross-border related-party transactions in incentivized sectors.
市场进入战略路线图：
第一步，下载越南计划与投资部2026年优先投资产业目录，核实企业行业代码是否落入适格类别；若主营业务被排除在外，可在投资证中增加符合条件的研发或职业培训子项目。第二步，在选址完成后立即提交投资登记证申请，确保四年免税期自首个获利年度起算，因为该优惠窗口严格不可追溯。第三步，聘请持牌越南税务代理，在申请所得税假期的同时准备同期转让定价文档，因为税务总局正在加大对享受优惠行业跨境关联交易的审计强度。
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）。