Vietnam Semiconductor Incentives 2026: Fund, Law 71/2025, 3 Traps

Short answer: 2026 is a pivotal year for Vietnam’s semiconductor industry: the Law on Digital Technology Industry 71/2025/QH15 took effect on 01/01/2026, the Investment Support Fund under Decree 182/2024/ND-CP is operational with chip-specific thresholds (VND 6,000 billion in capital or VND 10,000 billion in revenue), and the Semiconductor Industry Development Strategy to 2030 (Decision 1018/QD-TTg) sets concrete targets. This deep dive covers the full incentive framework now in force, the Fund application process and dossier, and three traps investors commonly fall into.

1. Why 2026 is pivotal: three policy pillars

Vietnam’s 2026 semiconductor policy rests on three pillars:

Strategy: Decision 1018/QD-TTg dated 21/9/2024 approving the Strategy for Developing Vietnam’s Semiconductor Industry to 2030, with a vision to 2050 — aiming to embed Vietnam deeply in the global semiconductor value chain, from design and manufacturing to packaging and testing;
Money: Decree 182/2024/ND-CP dated 31/12/2024 establishing the Investment Support Fund, applicable from fiscal year 2025 — a direct cash-support instrument for high-tech projects, with preferential thresholds for chips/semiconductors;
Law: the Law on Digital Technology Industry 71/2025/QH15, effective 01/01/2026 — the newest legal framework for the entire digital technology industry, including semiconductors.

These three pillars combine with the general investment incentive framework of the Investment Law 143/2025/QH15 and the special investment incentives under Decision 29/2021/QD-TTg.

2. The Investment Support Fund (Decree 182/2024): chip-specific thresholds

The Fund’s biggest differentiator is that chips/semiconductors enjoy separate, lower preferential thresholds than ordinary high-tech projects:

Criterion	Chip/semiconductor projects	Ordinary high-tech projects
Minimum investment capital	VND 6,000 billion	Higher (under general rules)
Minimum revenue	VND 10,000 billion	Higher (under general rules)
R&D cost support	50%	Under the general framework
Training and human-resource development support	50%	Under the general framework
Fixed-asset investment support	0.5% of total investment	Under the general framework

The Fund offers two main support types: cost support (R&D, training, fixed assets, etc.) and performance-based support. Investors should note: the actual support level depends on the Fund management authority’s assessment of each project — meeting the threshold does not automatically guarantee the maximum rate.

3. What is new in the Law on Digital Technology Industry 71/2025

Law 71/2025/QH15 (effective 01/01/2026) is the first statute comprehensively regulating the digital technology industry, with semiconductors as a focal sector. Key points for investors:

The Law recognizes the semiconductor industry as a key digital technology industry, anchoring future sector-specific incentive policies;
The framework of tax, land and credit incentives for digital technology projects is codified in statute, rather than scattered across subordinate instruments as before;
A controlled sandbox mechanism for new digital technology products and services — important for chip startups and design houses.

Transparency note on figures: the support rates and capital thresholds in this article are taken from research briefs cross-checked against the original texts; when structuring a specific project, investors must check the operative provisions of Decree 182/2024 and Law 71/2025 directly, as detailed guidance may be issued additionally.

4. General investment incentives: do not overlook the “base”

Beyond the Support Fund, semiconductor projects also benefit from the general incentive framework:

Corporate income tax, land rental and import tax incentives under the Investment Law 143/2025/QH15 (effective 01/3/2026, replacing the 2020 Investment Law) — semiconductor projects fall within specially encouraged business lines;
Special investment incentives (the highest tier) under Decision 29/2021/QD-TTg for large-scale, high-tech projects;
One-stop mechanisms at high-tech parks and key economic zones.

For the big picture of 2026 investment incentives across all three priority sectors, see our overview of 2026 investment incentive policies.

5. Fund application dossier: 8 document groups

The dossier for Investment Support Fund assistance comprises 8 main document groups: (1) the written support request; (2) the investment registration certificate/project documents; (3) the project description (technology, capital scale, schedule); (4) financial statements; (5) vouchers evidencing R&D/training/fixed-asset costs; (6) commitments to meet support conditions; (7) high-technology documentation (if any); (8) other documents as required by the Fund management authority. Dossiers are filed with the designated Fund manager and appraised before support is approved.

6. Three traps investors commonly fall into

Trap 1: Assuming the capital threshold guarantees support

The VND 6,000 billion capital / VND 10,000 billion revenue threshold is a necessary, not sufficient, condition. The Fund manager also assesses technology, spillover effects and long-term commitment. Many “just-above-threshold” projects fail at the substantive appraisal round.

Trap 2: The waiver of international claims

Some support mechanisms are tied to the investor’s commitment not to bring Vietnam before international investment arbitration over support-related matters. This is a strategic trade-off: support today, a constrained protection toolkit tomorrow. It must be weighed at board level — not left to the project team.

Trap 3: Compliance costs eating the incentive

To receive and retain support, companies must meet reporting, cost-audit and multi-year condition-maintenance obligations. For small and mid-sized projects, compliance costs can consume a material share of the support value — run a net cost/benefit calculation before filing.

Frequently asked questions

What is the capital threshold for Fund support for chip projects?
VND 6,000 billion in investment capital or VND 10,000 billion in revenue — preferential thresholds specific to chips (Decree 182/2024/ND-CP).

When did the Law on Digital Technology Industry take effect?
Law 71/2025/QH15 has been effective since 01/01/2026.

What is the semiconductor strategy horizon?
To 2030, with a vision to 2050 (Decision 1018/QD-TTg dated 21/9/2024).

Sources

Decision 1018/QD-TTg (21/9/2024): Strategy for Developing Vietnam’s Semiconductor Industry to 2030, vision to 2050;
Decree 182/2024/ND-CP (31/12/2024, applicable from fiscal year 2025): the Investment Support Fund;
Law on Digital Technology Industry 71/2025/QH15 (effective 01/01/2026);
Investment Law 143/2025/QH15 (effective 01/3/2026) and Decision 29/2021/QD-TTg: general and special investment incentives.

Note: Figures on Law 71/2025 in this article were cross-checked against the original provisions; policies are updated as of 14/10/2026. Investors should verify the current texts before deciding.

Is your company preparing a semiconductor project in Vietnam? Contact FLAT Law Firm to review incentive eligibility and structure the Fund support application dossier.

Transparency note: This article was drafted by the FLAW AI Legal Council (an AI panel) and is not a substitute for advice from a licensed lawyer on your specific case.

This article is awaiting QA Council review.