From 1 January 2026, Vietnam has its first dedicated law on the digital technology industry — Law 71/2025/QH15 — placing data centers and cloud computing at the heart of strategic digital infrastructure with their own incentive framework. Together with Government Resolution 71/NQ-CP, this is a policy turning point every digital-infrastructure investor should understand. This article summarizes the new 2026 data center and cloud computing policy under the rules in force as of October 2026.
Law on Digital Technology Industry 71/2025: the new framework from 1 January 2026
Law 71/2025/QH15 was passed on 14 June 2025 and took effect on 1 January 2026 — Vietnam’s first law comprehensively governing the digital technology industry: AI, semiconductors, IoT, digital data, cloud computing and digital infrastructure. Three provisions directly concern data centers:
- Article 25: infrastructure of concentrated digital technology parks — digital infrastructure comprises telecommunications and Internet networks, information systems, data centers, and monitoring and information-security assurance systems.
- Article 26: management and promotion of digital data — providers may not impose commercial or technical barriers preventing customers from storing digital data or migrating to another provider (anti-lock-in — significant for cloud services).
- Article 28: investment incentive and support framework (detailed below).
The three-tier investment incentives (Article 28)
| Tier | Scope | Incentives |
|---|---|---|
| 1 — General | Production of digital products / provision of digital services | Encouraged investment sector: incentives under investment, tax and land laws |
| 2 — Special | Key digital products; software; AI; semiconductors; AI data center construction | Specially-encouraged investment sector |
| 3 — Large-scale | Large AI data center projects qualifying for special investment incentives/support under the Investment Law | CIT and land incentives; direct cost support (factories, technical infrastructure, machinery) from local budgets; customs priority |
Under the specially-encouraged investment list (applicable from 31 March 2026, Decree 96/2026/ND-CP guiding the Investment Law): “construction of AI data centers” and “construction of data centers dedicated to green finance” qualify.
Resolution 71/NQ-CP: courting data center investment
- Recognize data centers as a high-technology category.
- Secure green, clean, high-redundancy power supply to attract data center investment.
- Review incentives to attract foreign enterprises and investors to locate data centers in Vietnam.
- Complete and operationalize the National Data Center.
Cloud computing: interplay with cybersecurity and data protection
Cloud providers in Vietnam must also navigate two additional frameworks:
- Cybersecurity Law 116/2025/QH15 (effective 1 July 2026): in-country data storage obligations in prescribed cases; response timelines for authority requests.
- Personal Data Protection Law 91/2025/QH15 (effective 1 January 2026): personal data protection duties for cloud services.
Important caveat
As of October 2026, there is no standalone decree on data centers/cloud computing. The current policy framework is Law 71/2025 + Resolution 71/NQ-CP + general investment law. Businesses should track forthcoming guidance and should not read the incentives described here as already implemented in detail.
Frequently asked questions
1. Do conventional (non-AI) data centers get incentives?
Tier 1 (general digital-industry incentives) applies. Tier 2 (special) currently names “AI data centers” and “green-finance data centers”.
2. How does direct local-budget support work?
Provincial People’s Councils set criteria, conditions, procedures and support levels suited to local conditions — check each province’s resolution.
3. What else should foreign data center investors note?
Beyond Law 71/2025: cybersecurity duties (Law 116/2025), personal data protection (Law 91/2025), and market-access conditions under WTO/EVIPA commitments.
Legal sources
- Law on Digital Technology Industry 71/2025/QH15 (passed 14 June 2025, effective 1 January 2026): Article 25 (digital infrastructure), Article 26 (digital data), Article 28 (investment incentives/support).
- Resolution 71/NQ-CP 2025 — digital technology industry development orientation (data centers as high-tech; green power; FDI attraction).
- Decree 96/2026/ND-CP (guiding Investment Law 143/2025/QH15) — specially-encouraged investment list (from 31 March 2026).
- Cybersecurity Law 116/2025/QH15 (1 July 2026); Personal Data Protection Law 91/2025/QH15 (1 January 2026).
Transparency: This article was prepared by AI within the FLAW AI Legal Council workflow; it is not advice from a human lawyer and does not replace legal advice for your specific case.
FLAT Law Firm advises investors in the digital technology sector — from project structuring and investment incentives to cybersecurity and data protection compliance. Contact us for advice on your specific case.
This article is pending review by the QA Council.
