Law on High Technology

LAW

ON HIGH TECHNOLOGY

(Law No. 133/2025/QH15)

Pursuant to the Constitution of the Socialist Republic of Viet Nam as amended and supplemented under Resolution No. 203/2025/QH15;

The National Assembly hereby promulgates the Law on High Technology.

Chapter I

GENERAL PROVISIONS

Article 1. Scope of regulation

This Law provides for high-technology activities, policies and measures to encourage and promote high-technology activities; and activities related to the development of strategic technologies.

Article 2. Subjects of application

This Law shall apply to Vietnamese organizations and individuals, overseas Vietnamese, and foreign organizations and individuals participating in or related to high-technology and strategic technology activities in Viet Nam.

Article 3. Interpretation of terms

In this Law, the terms below shall be construed as follows:

1. High technology means technology that has high content of scientific research and technological development, integrates advanced and breakthrough scientific achievements, creates products or services of superior quality, high added value, and environmental friendliness.

2. Strategic technology means technology that has breakthrough and pervasive impacts, identified by the State for focused development investment in order to enhance national technological autonomy, build national competitive advantages, ensure national defense and security, and promote sustainable socio-economic development.

3. Core technology means foundational technology that determines the formation, development, and mastery of high technologies and strategic technologies; and dictates the features, quality, and added value of high-tech and strategic-tech products.

4. High-technology activities mean activities of research, development, trial, transfer, application, and commercialization of high technology; attraction and development of high-tech human resources; high-technology incubation and high-tech enterprise incubation; manufacture of high-tech products and provision of high-tech services; development of high-tech industries; and development of the high-technology ecosystem.

5. High-tech product means a product or service generated by high technology, possessing superior quality and features, high added value, and environmental friendliness.

6. Strategic-tech product means a product or service generated from strategic technology, capable of creating breakthroughs and dominating value chains or markets, or playing a role of special importance to national defense, security, and national technological autonomy.

7. High-tech product manufacturing enterprise means an enterprise engaged in manufacturing high-tech products or providing high-tech services.

8. High-tech enterprise means a high-tech product manufacturing or high-tech service providing enterprise that engages in research and development activities for high technologies and high-tech products.

9. Strategic-tech enterprise means a strategic-tech product manufacturing or strategic-tech service providing enterprise that engages in research and development activities for strategic technologies and strategic-tech products.

10. High-technology industry means an industrial sector manufacturing high-tech products and providing high-tech services.

11. Strategic industry means an industrial sector manufacturing strategic-tech products and providing strategic-tech services.

12. High-technology incubation means the process of supporting the creation, perfection, and commercialization of high technology from tech ideas, scientific research results, or incomplete high technology through necessary technical infrastructure, resources, and services.

13. High-tech enterprise incubation means the process of supporting the formation and development of high-tech enterprises through necessary technical infrastructure, resources, and services.

Article 4. Policies on development of high technology and strategic technology

1. The State determines that developing high technology and strategic technology is a strategic breakthrough to achieve fast and sustainable socio-economic development, ensure national defense and security, and enhance national technological autonomy; and applies the highest level of incentives in accordance with the law on investment, taxation, land, and related policies for high-technology and strategic technology activities.

2. The State implements focused and targeted investment policies; prioritizes state budget allocations for science, technology, and innovation to fund research, development, testing, application, and commercialization of high technology and strategic technology; and invests in developing technical, digital, and technological infrastructure to meet the demands of digital transformation, green transition, and to enhance productivity, quality, added value, and competitiveness of goods and services.

3. The State implements support policies to strengthen linkages among research institutes, higher education institutions, and enterprises to create a solid foundation for science, technology, and innovation; applies specific mechanisms and policies to develop, localize, master, and apply technologies; and forms and develops high-tech enterprises, strategic-tech enterprises, high-tech startups, and strategic-tech startups.

4. The State adopts incentive policies and specific mechanisms to attract and develop high-tech and strategic-tech human resources; ensure the most favorable living and working conditions for high-tech and strategic-tech personnel working in Viet Nam.

5. The State enacts and adjusts policies in a timely, transparent, and stable manner to meet development requirements, promote public-private partnerships, foster innovation, and build high-tech and strategic-tech ecosystems; applies controlled sandbox mechanisms to promote innovation and deploy high-tech and strategic-tech products and services; and steps up communications and dissemination of laws and policies on high technology and strategic technology.

Article 5. Criteria for identifying high technologies prioritized for development investment and strategic technologies

1. High technologies prioritized for development investment are high technologies that satisfy the following criteria:

a) Play an important role in achieving national development goals, improving total factor productivity, transforming the growth model, and ensuring national defense and security;

b) Align with national orientations for science, technology, and innovation development, as well as Viet Nam's practical conditions;

c) Are capable of being researched, mastered, improved, or localized by domestic organizations or individuals, or serve as a foundation to form new manufacturing sectors, new value chains, or new services with international competitive potential, or are capable of attracting investment attached to technology transfer, or contribute to socio-economic development in extremely difficult areas.

2. Strategic technologies are technologies that meet the provisions of Points a and b, Clause 1 of this Article and one or several of the following criteria:

a) Have a breakthrough impact on socio-economic development;

b) Create long-term national competitive advantages;

c) Are capable of forming new production methods, new industrial sectors, and new value chains;

d) Are capable of being formed from core technology researched and mastered by domestic organizations or individuals to create strategic-tech products.

3. The Ministry of Science and Technology shall preside over and coordinate with relevant ministries and ministerial-level agencies to periodically review, evaluate, and submit to the Prime Minister for promulgation and update of the List of high technologies prioritized for development investment and the List of strategic technologies based on the criteria specified in this Article, aligned with socio-economic development conditions in each period.

Article 6. Criteria for identifying high-tech products encouraged for development and strategic-tech products

1. High-tech products encouraged for development must satisfy the following criteria:

a) Be generated from one or more technologies in the List of high technologies prioritized for development investment;

b) Have a high proportion of added value in the product cost structure;

c) Be capable of export or replacing imported products.

2. Strategic-tech products must satisfy the criteria in Points b and c, Clause 1 of this Article and the following criteria:

a) Be generated from one or more technologies in the List of strategic technologies;

b) Have a breakthrough impact on socio-economic development or play an important role in national defense and security;

c) Create a national competitive advantage.

3. The Ministry of Science and Technology shall preside over and coordinate with relevant ministries and ministerial-level agencies to periodically review, evaluate, and submit to the Prime Minister for promulgation and update of the List of high-tech products encouraged for development and the List of strategic tech products based on the criteria specified in this Article, aligned with socio-economic development conditions in each period.

Article 7. International cooperation in high technology and strategic technology

1. The State creates favorable conditions and supports domestic organizations and individuals to engage in international cooperation in research, development, transfer, application, and commercialization of high technologies and strategic technologies; participate in innovation networks, value chains, and regional/global cooperative projects in accordance with Vietnamese law and international treaties to which Viet Nam is a signatory; and expand cooperation in developing high technologies and strategic technologies that have breakthrough potential and serve as foundation for digital transformation, green transition, sustainable development, national defense and security, and national technological autonomy.

2. The State enacts preferential policies to attract high-quality foreign investment through joint ventures, joint research and development, co-development, and conditional technology transfer; links investment with increasing localization rates, establishing research and development facilities, training, developing supply chains, and building technology mastery capacity for Vietnamese enterprises; and facilitates Vietnamese enterprises to export and make outbound investments in high-tech and strategic-tech products and technologies where they hold an advantage.

3. International cooperation and partner selection must ensure national interests, national defense, and security; and fully fulfill rights and obligations under international treaties on science, technology, intellectual property, technology transfer, cybersecurity, and free trade agreements to which Viet Nam is a signatory.

Article 8. Evaluation of performance of high-technology and strategic technology activities

1. The evaluation of state budget investment performance in high-technology and strategic technology activities shall be conducted based on the principles of independence, honesty, objectivity, openness, transparency, and legality, grounded in the following:

a) A statistical indicator system and measurement criteria to evaluate the results, efficiency, and contribution level of high-tech and strategic-tech activities regarding added value, competitiveness, and labor productivity for socio-economic development and national defense and security.

The Ministry of Science and Technology shall promulgate the statistical indicator system and measurement criteria specified in this Point;

b) Statistical databases, reports, and digital data from the National Digital Platform for Management of Science, Technology, and Innovation, the National Information System on Science, Technology, and Innovation, and other lawful data sources.

2. Performance evaluation results of high-technology and strategic technology activities shall serve as the basis for:

a) Adjusting plans and state budget allocation schemes for high-tech and strategic-tech activities of ministries, ministerial-level agencies, Governmental bodies, other central agencies, localities, and relevant organizations;

b) Competent authorities shall review and decide on continuing, adjusting, or terminating support policies and incentives for organizations and individuals participating in high-tech and strategic-tech activities.

3. Funding for performance evaluation of high-technology and strategic technology activities shall be allocated from the state budget estimate for science, technology, and innovation management.

4. Based on socio-economic development conditions in each period, ministries, ministerial-level agencies, Governmental bodies, and provincial People's Committees shall evaluate the performance of high-tech and strategic-tech activities within their assigned sectors and territories, and submit reports to the Ministry of Science and Technology for synthesis and reporting to the Government.

Article 9. State management responsibilities for high technologies and strategic technologies

1. The Government performs unified state management over high-technology and strategic technology activities nationwide; allocates budgets and mobilizes resources; promulgates specific mechanisms and policies; directs and coordinates ministries, sectors, and localities; and promotes international cooperation.

2. The Ministry of Science and Technology shall be the focal point agency responsible to the Government for performing unified state management over high-technology and strategic technology activities under this Law; take prime responsibility for advising on policies to promote high-tech and strategic-tech activities; preside over and coordinate the formulation and submission of special national science, technology, and innovation programs on strategic technologies; develop databases and digital infrastructure; synthesize performance evaluation results; and conduct inspections and handle violations in accordance with law.

3. Ministries and ministerial-level agencies, within their tasks and powers, shall perform state management over high-tech and strategic-tech activities in assigned sectors; integrate high-tech and strategic-tech development contents into sector master plans, strategies, and plans; and lead the formulation of controlled sandbox mechanisms within their management scope.

4. Provincial People's Committees, within their tasks and powers, shall perform state management over high-tech and strategic-tech activities in their localities; execute policies on development of high technologies and strategic technologies; develop technical infrastructure; integrate high-tech and strategic-tech development goals into local socio-economic development strategies; decide on establishing, expanding, adjusting, and managing local high-tech parks and high-tech agricultural zones; support investment, infrastructure, enterprises, organizations, and individuals participating in high-tech and strategic-tech activities; and inspect, evaluate, and report implementation results as prescribed by law.

Article 10. Prohibited acts

1. Taking advantage of high-technology and strategic technology activities to infringe upon national interests, or the lawful rights and interests of organizations and individuals; or causing negative consequences to national defense, security, social ethics, public health, and the environment.

2. Using high technology, strategic technology, or products/services derived therefrom to commit unlawful acts.

3. Infringing upon intellectual property rights over high technologies, strategic technologies, and related products and services.

4. Falsifying or acting deceitfully regarding criteria and conditions to enjoy support policies and incentives for high technology and strategic technology.

5. Unlawfully disclosing, buying, selling, or transferring technology secrets, data, and information relating to high technology and strategic technology.

6. Unlawfully obstructing or interfering with high-technology and strategic technology activities.

Chapter II

RESEARCH AND DEVELOPMENT OF HIGH TECHNOLOGY AND STRATEGIC TECHNOLOGY

Article 11. High-technology research and development

1. The State promotes and supports high-technology research and development; forms strong research groups and links among research institutes, higher education institutions, and enterprises to build scientific and technological foundations for high-tech development.

2. Research and development activities for high technologies in the List of high technologies prioritized for development investment specified in Article 5 of this Law include:

a) Creative research on high technologies and core technologies;

b) Reverse-engineering, mastering, and improving high technologies;

c) Applied research, testing, and perfecting high technologies.

3. Organizations and individuals carrying out the activities in Clause 2 of this Article shall enjoy incentive and support policies in accordance with the law on science, technology, and innovation, alongside the following:

a) Priority consideration for funding/support from science, technology, and innovation programs on high technologies and from funds established under science and technology laws;

b) The highest tax incentives in accordance with the law on personal income tax, corporate income tax, export tax, and import tax;

c) Support for training to enhance high-tech R&D capacity;

d) Support for protection, exploitation, and commercialization of intellectual property rights over high technology;

dd) Financial support for investment, operation, or rental of shared laboratories and high-tech research facilities pursuant to science and technology law;

e) Determination of corporate taxable income regarding sponsorship expenses and costs for high-tech R&D activities shall follow corporate income tax law.

4. The State promulgates support policies for organizations and individuals establishing or investing in high-tech research and development centers to carry out R&D activities specified in Clause 2 of this Article.

5. High-tech research and development centers shall enjoy the highest incentives and support under the law on investment, taxation, land, and related legal provisions if they satisfy R&D center criteria under science, technology, and innovation law and the following:

a) Technologies and products researched and developed at the center belong to the List of high technologies prioritized for development investment and the List of high-tech products encouraged for development under Articles 5 and 6 of this Law;

b) Criteria regarding high-caliber human resources; ratio of R&D expenditure; physical and technical infrastructure; and quality management systems conforming to national technical regulations, or applicable regional/foreign standards if Viet Nam has not promulgated relevant technical standards);

c) Full compliance with provisions on national defense, security, and environmental protection.

6. The recognition of high-tech research and development centers specified in Clause 5 of this Article shall comply with science, technology, and innovation law.

7. The Government shall elaborate on this Article.

Article 12. Strategic technology research and development

1. Research and development activities for strategic technologies in the List of strategic technologies specified in Article 5 of this Law include:

a) Reverse-engineering, mastering, improving, and perfecting strategic technologies;

b) Applied research and testing of strategic technologies.

2. Organizations and individuals performing activities under Clause 1 of this Article shall enjoy the incentives and support specified in Clause 3, Article 11 of this Law, as well as:

a) Priority for direct assignment to execute science, technology, and innovation tasks under special national science, technology, and innovation programs on strategic technologies, and from scientific funds;

b) Special mechanisms in technology reverse-engineering and acquiring technology know-how under Article 31 of the Law on Science, Technology, and Innovation.

3. The State promulgates policies to support organizations and individuals establishing or investing in strategic technology R&D centers to perform activities specified in Clause 1 of this Article.

4. Strategic technology R&D centers shall enjoy the highest incentives and support under investment, tax, land, and related laws if they meet R&D center criteria under science, technology, and innovation law and the following:

a) Technologies and products researched and developed belong to the List of strategic technologies and List of strategic-tech products under Articles 5 and 6 of this Law;

b) Criteria regarding high-caliber human resources; R&D expenditure ratio; technical facilities and quality management systems meeting national technical regulations, or regional/foreign standards if national standards are unavailable;

c) Compliance with national defense, security, and environmental protection rules.

5. Recognition of strategic technology R&D centers under Clause 4 of this Article shall comply with science, technology, and innovation law.

6. The Government shall elaborate on this Article.

Article 13. Attraction and development of high-tech human resources

1. High-tech human resources comprise:

a) Vietnamese nationals, overseas Vietnamese, and foreigners possessing high professional qualifications and skills, capable of researching, developing, mastering, transferring, or commercializing high technology and strategic technology;

b) Chief engineers, experts, and scientists with practical experience in developing high technologies, high-tech products, strategic technologies, and strategic-tech products.

2. The State enacts special preferential policies to attract, develop, and efficiently utilize high-tech human resources in accordance with science, technology, and innovation law and related laws.

3. The State promulgates policies to support organizations and individuals investing in training, attracting, and developing high-tech personnel to serve high-tech and strategic-tech development.

Chapter III

DEVELOPMENT OF HIGH-TECH INDUSTRIES, STRATEGIC INDUSTRIES, HIGH-TECH PRODUCTS, AND STRATEGIC-TECH PRODUCTS

Article 14. Development of high-tech industries and strategic industries

1. The State prioritizes, facilitates, and supports organizations and individuals investing in the development of high-tech and strategic industries, focusing on the following key tasks:

a) Accelerating the production of high-tech and strategic-tech products, and the provision of high-tech and strategic-tech services; building and developing value chains, industrial clusters, and expanding markets; substituting imported core technology components to spur socio-economic development and national defense/security;

b) Building technology linkage and cooperation networks in favor of high tech industries and strategic industries; promoting transfer of foreign high technology into Viet Nam bundled with domestic R&D commitments; mastering, improving, and diffusing high technology domestically and abroad; increasing R&D investments to innovate, test, and apply high-tech and strategic-tech products;

c) Vigorously developing supporting industries to directly meet requirements for mastery and localization serving high-tech and strategic industries;

d) Rapidly and sustainably developing high-tech product manufacturing enterprises, high-tech enterprises, and strategic-tech enterprises;

dd) Implementing ordering mechanisms and bidding preferences under bidding laws; prioritizing state budget investment, lease, and procurement of high-tech and strategic-tech products and services.

2. Based on socio-economic conditions in each period, the Prime Minister shall approve plans and strategies to develop specific high-tech industries, strategic industries, and supporting industries serving the development of high-tech and strategic industries.

Article 15. High-tech product manufacturing enterprises, high-tech enterprises, and strategic-tech enterprises

1. A high-tech product manufacturing enterprise is an enterprise that meets the following criteria:

a) Manufactures high-tech products or provides services under Clause 1, Article 6 of this Law that belong to the List of high-tech products encouraged for development under Clause 3, Article 6 of this Law;

b) Applies environmentally friendly, energy-saving measures, and maintains quality management systems conforming to Vietnamese technical standards/regulations, or regional/foreign standards if Vietnamese regulations are unavailable).

2. A high-tech enterprise is an enterprise meeting criteria in Clause 1 of this Article and the following criteria:

a) Owns, co-owns, or holds lawful rights to use technology, or performs technology transfer under law to develop and apply high technology, and manufacture high-tech products/services;

b) Meets criteria on revenue, R&D expenditure in Viet Nam, and direct R&D personnel.

3. High-tech enterprises are classified into two groups: Group 1 high-tech enterprises and Group 2 high-tech enterprises.

4. Group 1 high-tech enterprise is a high-tech enterprise meeting Clause 2 of this Article and one of the following criteria:

a) Conducts R&D activities for high technologies and high-tech products;

b) Manufactures high-tech products achieving the minimum localization rate prescribed by the Government per sector/field; while ensuring total annual R&D expenditure in Viet Nam reaches at least 1% of net revenue minus input costs.

5. Group 2 high-tech enterprise is a high-tech enterprise specified in Clause 2 of this Article.

6. A strategic-tech enterprise is an enterprise meeting the following criteria:

a) Manufactures strategic-tech products or provides strategic-tech services under Clause 2, Article 6 of this Law that belong to the List of strategic-tech products under Clause 3, Article 6 of this Law;

b) Capital contribution or shareholding ratio of domestic investors is at least 51%, except for special cases decided by the Prime Minister to attract key strategic technology;

c) Owns or co-owns strategic technology or core technology serving strategic-tech product manufacturing in Viet Nam;

d) Meets criteria on revenue, R&D spending, localization rate, and direct R&D labor.

7. The Government shall elaborate on this Article; and regulate authority, sequences, and procedures for registration, confirmation, and inspection of compliance with criteria for these enterprises.

Article 16. Policies to promote development of high-tech product manufacturing enterprises, high-tech enterprises, and strategic-tech enterprises

1. Manufacturing high-tech products, strategic-tech products, and high-tech supporting industry products belongs to sectors eligible for special investment incentives under investment law.

2. Individuals directly performing high-tech and strategic-tech R&D activities in high-tech and strategic-tech enterprises shall enjoy incentives/support regarding training, scientific research, labor, housing, entry/exit, residence, work permits, and personal income tax exemptions/reductions under science/technology law and related laws.

3. Enterprises under Article 15 of this Law shall enjoy the following incentives and support:

a) Strategic-tech enterprises enjoy the highest incentives under investment, tax, and land laws, policies in Points a and b, Clause 2, Article 12 of this Law, and other relevant policies.

Investment projects manufacturing strategic-tech products in the List of strategic-tech products enjoy special investment incentives under investment law;

b) Group 1 high-tech enterprises shall enjoy the highest incentives/support under investment, tax, land, and related laws, and other relevant policies;

c) Group 2 high-tech enterprises shall enjoy incentives/support under investment, tax, land, and related laws, and other relevant policies;

d) High-tech product manufacturing enterprises shall enjoy corporate income tax incentives under corporate income tax law.

4. Enterprises under Article 15 of this Law may apply risk-taking mechanisms pursuant to Article 9 of the Law on Science, Technology, and Innovation.

Chapter IV

PROMOTING APPLICATION OF HIGH TECHNOLOGY AND STRATEGIC TECHNOLOGY

Article 17. Application of high technology and strategic technology in socio-economic development

1. The State promulgates policies to encourage and create conditions for organizations, enterprises, and individuals to apply high technology and strategic technology in economic, defense, and security sectors, especially in key economic zones, rural areas, ethnic minority areas, border regions, islands, and difficult/extremely difficult socio-economic regions.

2. Application of high technology and strategic technology aims to:

a) Increase productivity, added value, business investment efficiency, and national economic competitiveness;

b) Promote digital transformation, digital economy, green economy, circular economy, and knowledge-based economy;

c) Ensure national defense, security, and social safety;

d) Achieve sustainable development goals, environmental protection, and life quality improvement.

3. Application activities for technologies in the List of high technologies prioritized for development investment and List of strategic technologies under Article 5 of this Law include:

a) Utilizing tech research outcomes to innovate technology and boost product added value;

b) Trial production, perfecting processes/quality standards, testing, and certification for commercialization;

c) Mastering and adapting to high/strategic technologies transferred from abroad.

4. Organizations and individuals applying high/strategic technologies under Clause 3 of this Article shall enjoy:

a) Incentives and support under investment, tax, land, and related laws;

b) Market and ecosystem development support; ordering mechanisms and bidding preferences; priority in state budget procurement/lease of high/strategic tech products and services;

c) Support for personnel training, digital skills enhancement, and tech management in accordance with relevant laws.

5. Ministries, ministerial-level agencies, and provincial People's Committees shall lead, coordinate with the Ministry of Science and Technology to formulate and organize the implementation of policies, programs and measures to encourage the application of high and strategic technologies tailored to their jurisdictions.

Article 18. Promoting transfer and commercialization of high technology and high-tech products

1. Transfer and commercialization activities must comply with laws on technology transfer, intellectual property, technical standards/regulations, environmental protection, national security, international treaties to which Viet Nam is a signatory, and related laws.

2. The State supports organizations and individuals importing high technology, machinery, and equipment not yet produced domestically for important socio-economic/defense projects, prioritizing imports tied to reverse-engineering, localization, and technology mastery.

3. The State encourages establishing intermediary organizations and support infrastructure for transfer and commercialization, including:

a) Technology promotion, consulting, and brokerage centers;

b) Technology exchanges and digital supply-demand platforms;

c) Incubators, innovation centers, and testing labs serving commercialization of high technologies and high-tech products.

4. In addition to the incentives and support specified in Article 17 of this Law, organizations and individuals transferring/commercializing high technologies/products in prioritized/encouraged lists shall enjoy additional incentives under science and technology law, specifically:

a) Support for testing, certification, and technology/product appraisal;

b) Financial support for market expansion and trade promotion domestically and internationally.

5. The State prioritizes supporting small and medium-sized enterprises, high-tech startups, and strategic-tech startups to participate in technology transfer and commercialization of high/strategic technologies in accordance with the law on science, technology and innovation.

Article 19. Promoting transfer and commercialization of strategic technology and strategic-tech products

1. Organizations and individuals transferring or commercializing strategic technology/products in relevant lists shall enjoy incentives and support under Article 18, plus specific mechanisms:

a) Partial cost support for testing strategic technonology, strategic-tech products under science, technology, and innovation law;

b) Supply-demand matching between institutes, enterprises, and state agencies;

c) Priority allocation in public investment programs and stimulus mechanisms when safety and efficacy requirements are met.

2. The State invests in infrastructure development to support commercialization of strategic technology, strategic-tech products, including:

a) Digital databases on strategic technology, strategic-tech products linked to the national science/technology database;

b) Controlled sandboxes for testing new strategic technology, strategic-tech products in accordance with the law on science, technology and innovation.

3. The State encourages organizations, individuals in Viet Nam to execute M&As, joint ventures, and partnerships with foreign firms holding core/strategic technology. Such activities enjoy technology appraisal support, legal consulting, and tax incentives on transferred tech value per Government regulations.

Chapter V

HIGH-TECHNOLOGY ECOSYSTEM DEVELOPMENT

Article 20. Promoting high-tech ecosystem development and technical infrastructure

1. A high-tech ecosystem is an aggregation of interacting entities serving high-tech development, where high-tech enterprises play the central role, alongside regulatory bodies, science/tech organizations, universities, startup/innovation support entities, and users.

2. The State promulgates policies to foster the formulation and development of sustainable high-tech ecosystems and coordinate ecosystem components.

3. The State encourages investment in technical infrastructure development serving R&D, testing, incubation, and commercialization of high and strategic technologies, including:

a) High-tech parks and high-tech agricultural zones;

b) High-tech R&D/testing centers, innovation support centers, incubators;

c) Shared labs, digital infrastructure, and tech platforms;

d) Strategic technology R&D centers and national laboratories for strategic tech.

4. The State prioritizes state budget capital to construct high-tech parks, high-tech agricultural zones, high-tech R&D centers, national laboratories, and data centers within high-tech parks.

5. Investors investing in, operating technical infrastructure in Clause 3 of this Article shall enjoy land, tax and investment laws, and scientific incentives. The State encourages public-private partnerships (PPP) in investment, management, and operation of technical infrastructure.

6. Provincial People's Committees shall allocate land, conduct site clearance, build connecting infrastructure, and facilitate the use of local technical infrastructure in favor of high/strategic technology development.

7. State-invested technical infrastructure under Clause 4 of this Article shall be managed and operated pursuant to public asset management law.

Article 21. Incubators, startups, and innovation organizations in high-tech and strategic-tech fields

1. High-tech and strategic-tech incubators provide infrastructure, resources, and necessary services to perfect high/strategic technologies and foster high-tech and strategic-tech enterprises during incubation.

The Minister of Science and Technology shall prescribe criteria and conditions for incubator facilities.

2. Startup support centers and innovation centers for high technology and strategic technology shall be identified pursuant to science, technology, and innovation law.

3. High-tech and strategic-tech startups are newly established innovative startups developing products/services based on technologies in prioritized/strategic technology lists, showing high growth potential and innovation capability.

4. High-tech/strategic-tech startups must meet the following criteria:

a) Hold intellectual property rights or lawful usage rights over the technology;

b) Conduct R&D activities as the foundation for innovation;

c) Maintain a business model demonstrating the potential for fast growth, market expansion, and international integration;

d) Practice transparent corporate governance and legal compliance.

5. Investors who build and operate incubation facilities, organizations and individuals that implement projects at incubation facilities, high-tech startups, strategic-tech startups, startup support centers, high/strategic-tech innovation centers enjoy the following preferential and support policies:

a) Funding from science, technology and innovation programs and access to funds as regulated by law on science, technology and innovation;

b) Tax, credit, and land incentives;

c) Shared lab/research infrastructure and legal and intellectual property consulting support;

d) Trade promotion, market development, and access to global innovation networks.

6. The State invests or co-invests in constructing key incubators and innovation centers.

7. The Government shall detail Clause 4 of this Article.

Article 22. High-Tech Parks

1. A high-tech park is a concentrated zone linking scientific research, technological development, innovation, incubation, and commercialization of high/strategic technologies, forming a high-tech ecosystem, thereby contributing to the enhancement of national technological capacity and socio-economic development.

2. A high-tech park shall be responsible for:

a) Conducting scientific research, high/strategic tech development activities;

b) Conducting trial production of high-tech products and strategic tech products derived from results of research and development carried out within the high-tech park;

c) Conducting controlled testing (sandboxing) of technologies, products, and new policies regarding high technologies and strategic technologies;

d) Supporting the incubation of high technologies and strategic technologies, the incubation of high-tech enterprises and strategic technology enterprises, and innovative startups in the field of high technologies and strategic technologies;

dd) Organizing or coordinating the organization of training, re-training, and professional skill enhancement programs on high technologies and strategic technologies; attracting high-caliber domestic and foreign human resources to serve the development of high technologies and strategic technologies;

e) Organizing trade promotion activities, exhibitions, and supply-demand matching for high technologies and strategic technologies;

g) Providing synchronized digital infrastructure, technical infrastructure, and technological infrastructure; providing scientific, technological, and innovation services, financial services, and other services directly serving the operations of the high-tech park;

h) Connecting and forming a high-tech ecosystem to promote and diffuse high-tech and strategic technology innovation.

3. Conditions for the establishment of a high-tech zone shall include:

a) Conformity with the master plan and orientation for the development of high technologies, strategic technologies, and the orientation for the development of science, technology, and innovation of the locality, region, and nation;

b) Capability for transport connectivity and technical infrastructure connectivity; capability for connectivity with training, research, and production establishments with high technological capability and adjacent areas with housing and high-quality social infrastructure to ensure service for experts and workers in the high-tech park, forming a high-tech ecosystem and high-tech urban area;

c) Feasible plan on investment and construction of technical infrastructure, digital infrastructure, and technological infrastructure systems serving the development of prioritized high-tech sectors, and infrastructure works connecting the high-tech parks with surrounding areas;

d) Feasible plan on resources for investment in scientific research, technological development, innovation, incubation, and commercialization of high technologies and strategic technologies within the high-tech park;

dd) Feasible plan on attracting high-caliber human resources and a flexible, effective management mechanism;

e) Suitable land area scale and assurance of conditions regarding national defense, security, environmental protection, accommodation facilities, and social infrastructure works serving experts, scientists, and workers in the high-tech park with an appropriate proportion to ensure serving the demands of workers in the high-tech park after balancing with the social infrastructure provision capacity of adjacent areas.

4. Provincial People's Committees shall decide on the establishment, expansion, and adjustment of local high-tech parks.

5. Development policies for high-tech parks include:

a) High-tech parks shall be entitled to investment incentives applicable to areas with extremely difficult socio-economic conditions in accordance with the law on investment and other relevant legal provisions;

b) Investment capital for the construction and development of a high-tech park includes: state budget; investment capital of organizations and individuals, and other lawful capital sources;

c) The State prioritizes development investment funding support from the state budget and encourages investors, organizations, and individuals to invest in the construction of technical, digital, and technological infrastructure systems in high-tech parks; housing and social infrastructure works surrounding high-tech parks and infrastructure works connecting high-tech parks with surrounding areas;

d) Investors, organizations, and individuals operating in high-tech parks shall be entitled to land and tax investment incentives and support, and priority policies on administrative procedures regarding investment, enterprises, land, construction, environment, labor, tax, customs, and other fields in accordance with the law;

dd) Investors, organizations, and individuals operating in high-tech parks shall be prioritized to participate in controlled testing programs and projects, access venture capital funds, and support programs for research, high-tech application, and technology transfer activities.

6. The Government shall elaborate on this Article; regulate the expansion, adjustment, investment, and construction of high-tech parks; high-tech activities and principles and criteria for investment projects implementing high-tech activities in high-tech parks; and mechanisms, policies, and state management applicable to high-tech parks.

Article 23. High-Tech Urban Areas

1. A high-tech urban area is an urban area formed and developed on the basis of a high-tech ecosystem, in which the high-tech park and science and technology organizations play a central role.

2. In addition to satisfying urban criteria in accordance with the law, a high-tech urban area must satisfy the following conditions:

a) Having a high-tech park and science and technology organizations playing a central development role, synchronously connected in technical, digital, and social infrastructure with adjacent areas;

b) Having technical, digital, and technological infrastructure serving the research, development, and application of high technologies and strategic technologies;

c) Having an innovation ecosystem with the participation of research organizations, incubation facilities, high-tech enterprises, innovative startups, and technology transfer centers;

d) Having a green, safe, and sustainable living environment; life quality enhanced through smart service systems, creating favorable conditions for scientific, technological, and innovation activities;

dd) Having favorable mechanisms, policies, and legal frameworks for the development, testing, and application of new high technologies and strategic technologies, and advanced urban governance models;

e) High-tech urban areas must ensure close linkages among training institutions, research institutions, support organizations, and high-tech enterprises; determine appropriate land area proportions, prioritizing concentration on scientific, technological, and innovation activities associated with high-tech park development.

3. Prioritizing investment, support, and encouraging public-private partnerships to develop technical, digital, technological, social, and regional connectivity infrastructure serving the development of high-tech urban areas; encouraging organizations and individuals to invest in high-tech urban area development.

4. Based on management requirements and practical conditions, the Government shall stipulate the development of high-tech urban areas.

Article 24. High-Tech Agricultural Zones

1. A high-tech agricultural zone is an area concentrating activities of applied research, trial production, testing, demonstration, transfer, incubation, and support for high-tech human resource training in agriculture.

2. A high-tech agricultural zone shall:

a) Conduct applied research, development, and trial production activities of high technologies and strategic technologies in agriculture;

b) Conduct controlled testing (sandboxing) of high-tech and strategic technology applications in agriculture and policies on high/strategic tech agricultural development;

c) Conduct testing, demonstrations, organizing trade fairs and exhibitions of products and results of applied research on high technologies and strategic technologies in agriculture, and high-tech and strategic technology agricultural models;

d) Supporting enterprise incubation and high-tech and strategic technology transfer in agriculture.

3. Conditions for the establishment of a high-tech agricultural zone shall include:

a) Conformity with the master plan and orientation on high-tech and strategic technology agricultural development;

b) Capability for transport connectivity and technical infrastructure connectivity; capability for connectivity with training, research, and production establishments with high capability in agriculture; having natural conditions suitable for the type of agricultural product researched;

c) Suitable land area scale; feasibility in investment and construction of technical infrastructure systems, and assurance of conditions regarding national defense, security, and environmental protection;

d) Having digital infrastructure, specialized agricultural infrastructure, and accommodation facilities for experts, scientists, and workers in the high-tech agricultural zone with an appropriate proportion to ensure serving the demands of workers in the high-tech agricultural zone;

dd) Feasible plan on resources for investment in applied research, innovation, incubation, and commercialization of research results;

e) Feasible plan on attracting high-caliber human resources and a flexible, effective management mechanism.

4. Provincial People's Committees shall decide on the establishment, expansion, and adjustment of local high-tech agricultural zones.

5. Development policies for high-tech agricultural zones include:

a) High-tech agricultural zones shall be entitled to investment incentives applicable to areas with extremely difficult socio-economic conditions in accordance with the law on investment and other relevant legal provisions;

b) Investment capital for the construction and development of a high-tech agricultural zone includes: state budget; investment capital of organizations and individuals, and other lawful capital sources;

c) Activities within a high-tech agricultural zone shall be conducted under mechanisms and policies similar to high-tech parks, except for contents inconsistent with agricultural specifics;

d) The State prioritizes development investment funding support from the state budget and encourages investors, organizations, and individuals to invest in the construction of technical infrastructure, digital infrastructure, infrastructure works connecting high-tech agricultural zones with surrounding areas, and technical infrastructure serving high-tech and strategic technology applied research in agriculture;

dd) Investors, organizations, and individuals operating in high-tech agricultural zones shall be entitled to land and tax investment incentives and support, and priority policies on administrative procedures regarding investment, enterprises, land, construction, environment, labor, tax, customs, and other fields in accordance with the law;

e) Investors, organizations, and individuals operating in high-tech agricultural zones shall be prioritized to participate in controlled testing programs and projects, access venture capital funds, and support programs for high-tech applied research and technology transfer activities in agriculture.

6. The Government shall elaborate on this Article; provide regulations on the expansion, adjustment, investment, and construction of high-tech agricultural zones; activities within high-tech agricultural zones, criteria for investment projects implementing high-tech activities in high-tech agricultural zones; and mechanisms, policies, and state management applicable to high-tech agricultural zones.

Chapter VI

IMPLEMENTING PROVISIONS

Article 25. Amendment, supplementation, and annulment of certain articles and clauses of relevant laws

1. Amending and supplementing Point e, Clause 1 of Article 12 of the Law on Management and Investment of State Capital in Enterprises No. 68/2025/QH15 as follows:

"e) Enterprises producing high-tech products, high-tech enterprises, strategic technology enterprises under the law on high technology, with large investment creating momentum for rapid development of other sectors, fields, and the economy;".

2. Amending and supplementing certain articles of the Law on Science, Technology, and Innovation No. 93/2025/QH15 as follows:

a) Amending and supplementing Clause 1 of Article 67 as follows:

"1. Strategic technology products on the List of strategic technology products and high-tech products on the List of high-tech products encouraged for development produced by strategic technology enterprises, high-tech enterprises, and enterprises producing high-tech products; products and goods produced from the results of special scientific, technological, and innovation tasks; products and goods produced from the results of domestic scientific, technological, and innovation tasks shall enjoy incentives under the law on bidding.";

b) Annulling Clause 1 of Article 71.

3. Amending and supplementing certain articles of the Law on Bidding No. 22/2023/QH15, as amended and supplemented by Law No. 57/2024/QH15, Law No. 90/2025/QH15, and Law No. 116/2025/QH15, as follows:

a) Amending and supplementing Point g, Clause 1 of Article 10 as follows:

"g) Bidders being: individuals, innovative startups, innovative startup support organizations recognized by competent authorities; innovation centers; science and technology enterprises; science and technology organizations; research and development centers; strategic technology enterprises, high-tech enterprises, enterprises producing high-tech products, high-tech incubators, high-tech enterprise incubators in accordance with the law on science, technology, and innovation, law on high technology, and other relevant legal provisions;";

b) Amending and supplementing Point I, Clause 1 of Article 10 as follows:

"i) Strategic technology products on the List of strategic technology products and high-tech products on the List of high-tech products encouraged for development produced by strategic technology enterprises, high-tech enterprises, enterprises producing high-tech products under the law on high technology; products and goods produced from results of special scientific, technological, and innovation tasks, products and goods produced from results of domestic scientific, technological, and innovation tasks under the law on science, technology, and innovation; digital technology products and services satisfying regulations of the Minister of Science and Technology.";

c) Amending and supplementing Point c, Clause 4 of Article 10 as follows:

"c) Investors being: science and technology enterprises; innovative startups, innovative startup support organizations recognized by competent authorities; innovation centers; strategic technology enterprises, high-tech enterprises, enterprises producing high-tech products, high-tech incubators, high-tech enterprise incubators under the law on high technology; foreign investors with commitments to transfer technology to domestic investors and partners.";

d) Amending and supplementing Point a1, Clause 2 of Article 62 as follows:

"a1) The following investors shall not be required to prove their equity arrangement capability: science and technology enterprises, innovative startups, innovation centers, innovative startup support organizations under the law on science, technology, and innovation; high-tech incubators, high-tech enterprise incubators, strategic technology enterprises, high-tech enterprises, enterprises producing high-tech products under the law on high technology;".

4. Amending and supplementing certain articles of the Law on Public-Private Partnership Investment No. 64/2020/QH14, as amended and supplemented by Law No. 03/2022/QH15, Law No. 28/2023/QH15, Law No. 35/2024/QH15, Law No. 57/2024/QH15, and Law No. 90/2025/QH15, as follows:

a) Amending and supplementing Point c, Clause 3 of Article 11 as follows:

"c) PPP projects applying strategic technologies and high technologies under the law on high technology; applying new technologies under the law on technology transfer;";

b) Amending and supplementing Point d, Clause 1 of Article 21 as follows:

"d) Scientific and technological PPP projects, projects applying strategic technologies and high technologies under the law on high technology; applying new technologies under the law on technology transfer.";

c) Amending and supplementing Clause 1a of Article 42 as follows:

"1a. The following investors shall not be required to prove their equity arrangement capability: science and technology enterprises, innovative startups; innovation centers, innovative startup support organizations under the law on science, technology, and innovation; high-tech incubators, high-tech enterprise incubators, strategic technology enterprises, high-tech enterprises, enterprises producing high-tech products under the law on high technology.";

d) Amending and supplementing Point c, Clause 2a of Article 69 as follows:

"c) Scientific and technological PPP projects; projects requiring receipt of strategic technology, high technology, new and advanced technology transfer from private investors and needing state capital higher than the rate specified in Clause 2 of this Article to ensure the financial feasibility of the project.".

5. Amending and supplementing Clause 2, Article 42 of the Customs Law No. 54/2014/QH13, as amended and supplemented by Law No. 71/2014/QH13, Law No. 35/2018/QH14, Law No. 07/2022/QH15, and Law No. 90/2025/QH15, as follows:

"2. Enterprises announced by competent authorities as strategic technology enterprises, high-tech enterprises, enterprises producing high-tech products; enterprises implementing key digital technology product manufacturing projects, research and development, design, manufacturing, packaging, testing projects for semiconductor chip products, artificial intelligence data center construction projects; enterprises implementing directly supporting product manufacturing projects in the semiconductor industry recognized for priority regimes upon fully meeting the conditions specified at Points c, d, dd, and e, Clause 1 of this Article.".

6. Amending and supplementing Point c, Clause 21 of Article 16 of the Law on Export Duties and Import Duties No. 107/2016/QH13, as amended and supplemented by Law No. 90/2025/QH15, as follows:

"c) Raw materials, supplies, and components imported for production and research of science and technology organizations, strategic technology enterprises, high-tech enterprises, enterprises producing high-tech products under the law on high technology; science and technology enterprises, innovation centers shall be exempt from import duties for a period of 05 years from the start of research and production;".

7. Amending and supplementing certain articles of the Law on Corporate Income Tax No. 67/2025/QH15 and Law No. 116/2025/QH15 as follows:

a) Amending and supplementing Point a, Clause 2 of Article 12 as follows:

"a) Venture investment for high-tech development prioritized for investment development, strategic technology; incubation of high technology, strategic technology, incubation of high-tech enterprises, strategic technology enterprises under the Law on High Technology; construction-operation investment of high-tech incubators, high-tech enterprise incubators;";

b) Amending and supplementing Point e, Clause 2 of Article 12 as follows:

"e) Group 2 high-tech enterprises under the law on high technology, science and technology enterprises under the Law on Science, Technology, and Innovation;";

c) Adding Point e1 and Point e2 after Point e, Clause 2 of Article 12 as follows:

"e1) Strategic technology research and development centers, Strategic technology enterprises, High-tech research and development centers, Group 1 high-tech enterprises under the law on high technology;

e2) Enterprises producing high-tech products under the law on high technology;";

d) Adding Clause 1a after Clause 1 of Article 13 as follows:

"1a. Applying the tax rate of 10% for 25 years to the income of enterprises specified at Point e1, Clause 2 of Article 12 of this Law.";

dd) Adding Point d after Point c, Clause 4 of Article 13 as follows:

"d) Income of enterprises specified at Point e2, Clause 2 of Article 12 of this Law.";

e) Amending and supplementing Clause 7 of Article 13 as follows:

"7. The application period of preferential tax rates for income from executing new investment projects of enterprises specified in this Article (including projects specified at Point g and Point h, Clause 2 of Article 12 of this Law) shall be calculated from the first year the new investment project of the enterprise generates revenue.

In case an enterprise is granted a confirmation document of strategic technology enterprise, confirmation document of high-tech enterprise, confirmation document of enterprise producing high-tech products, Certificate of science and technology enterprise, or Certificate of incentive for supporting industry product manufacturing project after the time revenue arises, the application period of preferential tax rates shall be calculated from the year the confirmation document, Certificate, or incentive Certificate is granted.

In case an enterprise or investment project is granted Certificates, incentive Certificates, or confirmation documents multiple times, the provisions in this Clause shall apply to the Certificate, incentive Certificate, or confirmation document granted for the first time.";

g) Amending and supplementing Point a, Clause 1 of Article 14 as follows:

"a) Income of enterprises specified in Clause 1 and Clause 1a Article 13 of this Law;";

h) Amending and supplementing Clause 4 of Article 14 as follows:

"4. The tax exemption and reduction period shall be calculated from the first year of having taxable income from the investment project; in case of having no taxable income within the first three years from the first year generating revenue from the project, the tax exemption and reduction period shall be calculated from the fourth year.

In case an enterprise is granted a confirmation document of strategic technology enterprise, confirmation document of high-tech enterprise, confirmation document of enterprise producing high-tech products, Certificate of science and technology enterprise, or Certificate of incentive for supporting industry product manufacturing project after the time income arises, the tax exemption and reduction period shall be calculated from the year the Certificate, incentive Certificate, or confirmation document is granted.

In case income has not arisen in the year of granting the Certificate, incentive Certificate, or confirmation document, the tax exemption and reduction period shall be calculated from the first year income arises; if within the first three years from the year of granting the Certificate or incentive Certificate, the enterprise has no taxable income, the tax exemption and reduction period shall be calculated from the fourth year from the year of granting the Certificate, incentive Certificate, or confirmation document.

In case an enterprise or investment project is granted Certificates, incentive Certificates, or confirmation documents multiple times, the provisions in this Clause shall apply to the Certificate, incentive Certificate, or confirmation document granted for the first time.";

i) Supplementing Clause 1a after Clause 1 Article 20 as follows:

"1a. Organizations and enterprises that have been granted the Certificate of high-tech enterprise, Certificate of high-tech agricultural enterprise, Certificate of high-tech application activity, or Certificate of high-tech incubator or high-tech enterprise incubator under High Technology Law No. 21/2008/QH12 shall continue to enjoy corporate income tax incentives under corporate income tax law at the time of granting the Certificate until the expiry of the duration stated in the Certificate.";

k) Removing the phrase "high-tech agricultural enterprises," at Point c, Clause 4 of Article 12.

Article 26. Effect

1. This Law takes effect from July 01, 2026.

2. Law on High Technology No. 21/2008/QH12, as amended and supplemented by Law No. 32/2013/QH13, Law No. 67/2014/QH13, Law No. 71/2025/QH15, and Law No. 93/2025/QH15 (hereinafter referred to as Law on High Technology No. 21/2008/QH12), ceases to be effective from the effective date of this Law, except for cases specified in Clause 1, Clause 2, Point a and Point c Clause 3, and Clause 4 Article 27 of this Law.

Article 27. Transitional provisions

1. Certificates granted under Law on High Technology No. 21/2008/QH12 that remain valid after the effective date of this Law shall continue to be valid until the end of the duration stated in the certificates.

2. Valid dossiers requesting the grant of certificates under Law on High Technology No. 21/2008/QH12 and guiding documents received by competent authorities prior to the effective date of this Law shall continue to be processed under Law on High Technology No. 21/2008/QH12 and guiding implementation documents.

3. Transitional provisions for high-tech parks and high-tech agricultural zones established prior to the effective date of this Law:

a) Shall continue implementing identified duties under Law on High Technology No. 21/2008/QH12, establishment decisions, and construction planning approval decisions of competent authorities prior to the effective date of this Law.

In case of whole or partial adjustment according to duties specified in this Law, Provincial People's Committees shall decide on the adjustment contents in accordance with this Law;

b) Investors assigned or leased land for implementing production investment projects shall continue using land for production purposes. In case of desire to convert part or all of the investment project to research and development, high-tech incubation, or high-tech service provision goals meeting corresponding criteria in high-tech parks or high-tech agricultural zones, investors may continue using assigned or leased land to implement investment projects according to converted goals. Incentive policies for investment projects shall comply with each goal of the investment project after conversion;

c) Valid dossiers requesting the establishment of high-tech parks and high-tech agricultural zones received prior to the effective date of this Law shall apply under Law on High Technology No. 21/2008/QH12 and guiding implementation documents.

4. Scientific and technological tasks under the National High-Tech Development Program shall continue to be implemented in accordance with the Law on Science, Technology, and Innovation.

This Law was passed by the 14^th National Assembly of the Socialist Republic of Viet Nam at its 10th session on December 10, 2025./.