When studying investment attraction policies, many FDI enterprises focus only on “tax incentives” and overlook “investment support” — a separate instrument with different beneficiaries and mechanics. This article analyzes the support mechanism under Articles 14 and 17 of the Investment Law No. 143/2025/QH15 and Decree 182/2024/ND-CP (in force as of 14/10/2026).
“Support” differs from “incentives” — the key distinction
Incentives usually mean corporate income tax reductions, land rental exemptions… Support, by contrast, comprises financial, technical and infrastructure measures the State grants to qualifying investors. The two mechanisms differ in legal basis, beneficiaries and delivery — they should not be conflated.
9 support groups — Article 14(3) of the 2025 Investment Law
Article 14.3 lists 9 support groups:
- Infrastructure support;
- Human resource training support;
- Credit support;
- Premises access support;
- Science-technology and technology transfer support;
- Market development support;
- Research and development support;
- Green transition support;
- Digital transformation support.
Beneficiaries — Article 14(4): qualifying FDI enterprises are eligible
Under Article 14.4, support beneficiaries include high-tech enterprises and science-technology enterprises, plus other subjects prescribed by the Government. The main door for FDI enterprises is meeting the high-tech / science-technology enterprise criteria — qualifying FDI enterprises then enjoy support on par with eligible domestic enterprises.
Two breakthrough mechanisms
1. The Investment Support Fund (Decree 182/2024/ND-CP, effective 31/12/2024 — research team R2b verified it remains in force): training cost support (50%), R&D cost support, support for manufacturing high-tech products (1–3%), initial investment support (50% for semiconductor/AI projects with capital thresholds of VND 3,000 billion / 1,000 billion).
2. Special support (Article 17 of Law 143/2025 + Article 21 of Decree 96/2026/ND-CP): for projects of very large capital scale or using strategic technologies.
State guarantees — Article 3 of Decree 96/2026
Alongside support, the law guarantees: the State shall not nationalize or confiscate investors assets; and guarantees the outward transfer of lawful assets and income. This is a key assurance layer for FDI enterprises weighing support packages.
Unresolved points — confirmation with the competent authority is required
- Mapping the old high-tech list (under Law 21/2008) referenced in Decree 182/2024 to the new list (High-Tech Law 133/2025) — the conversion method is unclear: no detailed guidance is yet available; confirmation with the competent authority is required before determining eligibility;
- The draft amendment to Decree 182/2024 (September 2026) — not yet law; this article does not cite it as a basis.
Conclusion
FDI enterprises can access investment support when they meet the conditions — centered on qualifying as high-tech / science-technology enterprises. Keep support (financial, technical, infrastructure) clearly distinct from tax incentives: this article covers support only; CIT incentives by location/sector are a separate topic.
Legal bases: Investment Law No. 143/2025/QH15 (Arts. 3, 14, 16, 17); Decree 96/2026/ND-CP (Arts. 3, 21); Decree 182/2024/ND-CP (Investment Support Fund, effective 31/12/2024).
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The information above is for reference only and does not constitute legal advice.
The legal content of this article has been reviewed by the AI Legal Council of FLAT; it is not an opinion of a licensed lawyer and does not replace legal advice for a specific case.
