Latest regulations on special investment support.

Reader Tuan Anh (Dong Nai) asks: What forms of special investment support are stipulated in current law? Which entities are eligible for special investment incentives and support?

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Lawyer Nguyen Hoang Thinh, from the Hanoi Bar Association, answers this question as follows:

Special forms of investment support

Based on Clause 4, Article 17 of the 2025 Investment Law, which stipulates special investment incentives and support as follows:

Article 17. Special investment incentives and support

The Government stipulates the application of special investment incentives and support to encourage the development of certain investment projects that have a significant impact on socio-economic development. The subjects eligible for special investment incentives and support as stipulated in Clause 1 of this Article include:

Investment projects for the establishment (including the expansion of such projects) of innovation centers, research and development centers; investment projects for the construction of large data center infrastructure, cloud computing infrastructure, 5G and above mobile infrastructure, and other digital infrastructure in strategic technology fields as decided by the Prime Minister ; investment projects in strategic technology fields and the production of strategic technology products as decided by the Prime Minister, with investment capital scale and disbursement deadlines as prescribed by the Government; and national innovation centers established by decisions of the Prime Minister.

Key investment projects for the production of digital technology products, research and development projects, design, manufacturing, packaging, and testing of semiconductor chips, and projects for the construction of artificial intelligence data centers, in accordance with the law on the digital technology industry, have investment capital scale and disbursement deadlines as prescribed by the Government;

Other investment projects (including new investment projects and expansion projects) in sectors and professions with special investment incentives have investment capital scale and disbursement deadlines as prescribed by the Government.

The level and duration of special incentives shall be implemented in accordance with the provisions of the Corporate Income Tax Law and the land law. Special investment support shall be implemented in the forms prescribed in Clause 3, Article 14 of this Law.

Thus, special investment support is implemented in the forms stipulated in Clause 3, Article 14 of the 2025 Investment Law, specifically:

- Support the development of technical and social infrastructure systems both inside and outside the boundaries of investment projects;

- Support for training and human resource development;

- Credit support;

- Providing support in accessing production and business premises; assisting production and business establishments in relocating according to decisions of competent state agencies;

- Providing scientific and technical support and technology transfer;

- Support market development and provide information;

- Support for research and development;

- Supporting green transition, emission reduction, climate change adaptation, and digital transformation;

- Other forms of investment support as prescribed by the Government.

Subjects eligible for special investment incentives and support

According to Clause 1, Article 21 of Decree No. 96/2026/ND-CP, the subjects eligible for special investment incentives and support as stipulated in Clause 1, Article 17 of the 2025 Investment Law include:

Investment projects for the establishment of new (including the expansion of such projects) innovation centers, research and development centers, investment projects for the construction of large data center infrastructure, cloud computing infrastructure, 5G and above mobile infrastructure, and other digital infrastructure in strategic technology fields as decided by the Prime Minister; investment projects in strategic technology fields and the production of strategic technology products as decided by the Prime Minister with a total investment capital of VND 3,000 billion or more, with a minimum disbursement of VND 1,000 billion within 3 years from the date of issuance of the Investment Registration Certificate or approval of the investment policy; National Innovation Centers established by decisions of the Prime Minister;

Key investment projects for the production of digital technology products, research and development projects, design, manufacturing, packaging, and testing of semiconductor chips, and projects for the construction of artificial intelligence data centers, in accordance with the law on the digital technology industry, must meet the following requirements: a total investment capital of VND 6,000 billion or more, with a minimum disbursement of VND 6,000 billion within 5 years from the date of issuance of the Investment Registration Certificate or approval of the investment policy;

Investment projects (including new investment projects and expansion projects) in sectors and industries with special investment incentives, with an investment capital of VND 30,000 billion or more, must disburse at least VND 10,000 billion within 3 years from the date of issuance of the Investment Registration Certificate or approval of the investment policy.

Source: https://daibieunhandan.vn/quy-dinh-ve-ho-tro-dau-tu-dac-biet-moi-nhat-10417208.html