Vietnam's National Assembly passed the 2025 Law on Investment, and the Government issued Decree 96/2026/ND-CP to detail implementation; both entered into force on 1 March 2026.
越南国会通过《2025年投资法》，政府随后颁布第96/2026/ND-CP号法令细化执行细则；两项法规均于2026年3月1日正式生效。
The decree abandons the previous automatic incentive model and introduces a project-by-project approval mechanism tied to capital size, technology level, and sector codes.
该法令废除了此前的自动享受激励模式，改为与资金规模、技术水平和行业代码挂钩的逐项目审批机制。
High-technology enterprises and projects on the government’s priority list now qualify for a 10% corporate income tax (CIT) rate for a maximum of 15 years, down from the standard 20% rate.
列入政府优先清单的高新技术企业和项目，现可在最长15年内适用10%的企业所得税税率，低于20%的基准税率。
Large-scale manufacturing projects with total investment capital of at least VND 6 trillion (roughly USD 240 million) and using advanced technology are eligible for a 17% CIT rate for 10 years.
采用先进技术、总投资额不低于6万亿越南盾（约2.4亿美元）的大型制造项目，可在10年内享受17%的企业所得税优惠税率。
Projects in education, healthcare, and environmental protection receive 4 years of full CIT exemption, followed by 5 years of 50% reduction of the tax payable.
教育、医疗和环保领域的项目可获4年企业所得税全额豁免，随后5年减按应纳税额的50%征收。
Eligible projects are exempt from import duties on machinery and equipment that form fixed assets, removing the standard 0% to 20% tariff layer entirely.
符合条件的项目可免征构成固定资产的机械设备进口关税，彻底消除常规0%至20%的关税层级。
In addition, the land-rental obligation for projects located in designated priority economic zones is cut by 50% for 15 years, a benefit previously reserved only for state-funded infrastructure.
此外，位于指定优先经济区的项目，土地租金义务可在15年内削减50%，该优惠此前仅保留给国家出资的基础设施项目。
| Cost Item | Standard Regime | Incentivized Regime |
|-----------|----------------|---------------------|
| Corporate Income Tax (high-tech) | 20% | 10% for 15 years |
| Corporate Income Tax (large-scale) | 20% | 17% for 10 years |
| Import Duty on Fixed Assets | 0%-20% | 0% (exempt) |
| Land Rental (priority zones) | Full rate | 50% reduction for 15 years |
中文对照：
| 成本项目 | 常规制度 | 激励制度 |
|---------|---------|---------|
| 企业所得税（高新技术） | 20% | 15年内10% |
| 企业所得税（大型项目） | 20% | 10年内17% |
| 固定资产进口关税 | 0%-20% | 0%（豁免） |
| 土地租金（优先区域） | 全价 | 15年内减免50% |
First, cross-check your business line against Appendix II of Decree 96/2026/ND-CP and the Ministry of Planning and Investment’s sector codes; only activities on these lists can trigger the 10% or 17% CIT windows.
第一步，对照第96/2026/ND-CP号法令附录二及计划投资部的行业代码核查自身业务范围；只有入列活动才能触发10%或17%企业所得税窗口。
Second, prepare notarized evidence of charter capital or committed investment exceeding VND 6 trillion, together with technology-transfer contracts or patent filings, before submitting the investment-registration certificate (IRC) application.
第二步，在提交投资登记证（IRC）申请前，准备经公证的公司章程资本或承诺投资额超6万亿越南盾的证明，以及技术转让合同或专利申请文件。
Third, file the incentive application dossier to the provincial Department of Planning and Investment before breaking ground; the 2026 rules abolish post-operation grandfathering.
第三步，在开工前向省级计划投资厅提交激励申请卷宗；2026年新规取消了事后追认资格的做法。
Provincial Departments of Planning and Investment in northern Bac Ninh and Hai Phong currently run dedicated foreign-investment single-window units that process complete dossiers roughly 30 to 45 days faster than the national average in southern hubs.
北宁和海防的省级计划投资厅目前设有专门的外资一站式服务窗口，处理完整卷宗的速度比南部枢纽的全国平均水平快约30至45天。
Developers in these provinces also report that land-use-right certificates for high-tech zones are being issued within 90 days of IRC approval, compared with six-month waits elsewhere.
这些省份的开发商还反映，高新技术区的土地使用权证在投资登记证获批后90天内即可签发，其他地区则需等待六个月。
The Ministry of Planning and Investment has warned that the High-Tech Directory will be revised in mid-2027, likely adding local-content ratios for semiconductors and green-energy equipment.
计划投资部已警告将于2027年中期修订《高新技术目录》，半导体和绿色能源设备可能新增本地含量比例要求。
Once the revised directory takes effect, applicants will need to prove Vietnamese value-added content of at least 30% to retain the 10% CIT rate, a threshold not currently enforced.
一旦修订后的目录生效，申请人需证明越南本地增值内容至少达到30%方可保留10%企业所得税率，而目前尚未执行这一门槛。
If you already operate in Vietnam, audit your existing CIT status immediately and submit re-certification under Decree 96 before 31 December 2026 to secure the longest tax holiday.
若已在越南运营，须立即审计现有企业所得税状态，并在2026年12月31日前依据第96号法令提交重新认证，以锁定最长免税期。
If you are selecting an ASEAN hub, prioritize Bac Ninh or Hai Phong, reserve industrial land, and lodge the IRC application within 45 days to preempt the queue.
若正在选择东盟枢纽，应优先布局北宁或海防，预订工业用地，并在45天内递交投资登记申请以抢占先机。
If you are still evaluating, treat the 10% CIT rate as a temporary offer; once the 2027 directory revision takes effect, qualifying for semiconductor or clean-tech incentives will require stricter Vietnamese value-added proof.
若仍在评估阶段，应将10%税率视为限时优惠；一旦2027年目录修订生效，半导体或清洁技术项目申请激励将需提供更严格的越南本地增值证明。
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