Incentives for digital technology companies in Vietnam do not sit in a single instrument; they stack from three layers: the newly effective industry law recognising digital technology enterprise status, the investment incentive framework of technology zones, and support funds aimed at semiconductors and artificial intelligence. This article unstacks the three layers so investors see which ones they can actually reach.
Applying the Rules
The first layer is status. Before the digital technology industry law, software companies were assessed for incentives mainly through sector lists and location; from 2026, recognition as a digital technology enterprise with products and services in the digital technology catalogue becomes a clearer gateway to industry policies. Companies should recheck whether their registered business lines and product files match the new catalogue, because a description mismatch silently forfeits incentives.
The second layer is location and sector within the CIT framework. A project inside a concentrated IT park or high-tech zone follows the zone incentive framework; software activity outside a zone can still qualify by sector if it meets conditions on the software production process and revenue. The two routes give different relief levels with different maintenance conditions — relocating, or shifting the revenue mix between software and commercial services, can change eligibility.
The third layer is reserved for large projects: semiconductors and AI data centres are two fields where the State concentrates cash support through the Investment Support Fund together with dedicated power and land commitments. At this scale the support package is negotiated as a whole at government and provincial level, with tax relief only one component — and for in-scope global minimum tax groups, the cash component retains value better than the tax component.
Legal Foundations
- Digital Technology Industry Law 71/2025/QH15 (effective 01/01/2026): establishes the concepts of digital technology enterprise, digital products and services — the legal base for industry incentive policies in the new period.
- Location-based incentives: projects in concentrated information technology parks and high-tech zones enjoy the investment incentive framework on CIT, land rent and procedures under zone regulations.
- Sector-based incentives: software product production and digital technology services sit in the investment incentive sector list, the condition for preferential rates and relief under CIT Law 67/2025/QH15 and guidance.
- Large-scale support: the Investment Support Fund under Decree 182/2024/ND-CP targets qualifying semiconductor, AI data centre and R&D projects — a cash support layer outside the tax system for strategic projects.
Immediate Next Steps
- Match registered business lines and product-service files against the digital technology catalogue under Law 71/2025 to confirm digital technology enterprise status.
- Choose the incentive route: by IT park or high-tech zone location, or by software sector — and check the maintenance conditions of each route.
- For large semiconductor or data centre projects, prepare the Investment Support Fund file in parallel with the investment licensing file.
- Set up annual monitoring of incentive conditions: sector revenue ratio, workforce and actual operating location.
Frequently Asked Questions
Can a software company outside a technology zone get incentives?
Possibly, through the sector route: software product production is in the incentive sector list and may receive preferential rates and relief if process and software revenue conditions are met. Levels and durations differ from zone projects, so compare case by case.
Does the 2025 Digital Technology Industry Law itself grant tax relief?
The law establishes status and the policy framework for digital technology enterprises; concrete tax relief levels are still determined under tax and investment law — the CIT Law, zone regulations and support programmes. Read the two layers together when preparing a project file.
What support do AI data centres get beyond tax?
Projects meeting the thresholds may be considered for cost support from the Investment Support Fund under Decree 182/2024/ND-CP for qualifying items, together with dedicated power, land and infrastructure conditions at the project location. This is cash support outside the tax system, so it retains value even for global minimum tax groups.
What if an incentivised project moves out of the IT park?
Location-based relief attaches to actual activity inside the zone; leaving the zone or moving most activity out can end eligibility from the change date and trigger claw-back of relief wrongly enjoyed. Any location change of an incentivised project needs a tax assessment before execution.
This article has been quality-reviewed by the FLAW AI Legal Council