Nghị định 260/2026/NĐ-CP hướng dẫn Luật Công nghệ cao

DECREE

ON ELABORATION AND MEASURES FOR IMPLEMENTATION OF THE LAW ON HIGH TECHNOLOGY

Pursuant to Law on Government Organization No. 63/2025/QH15;

Pursuant to Law on Science, Technology and Innovation No. 93/2025/QH15;

Pursuant to Law on High Technology No. 133/2025/QH15;

At the request of the Minister of Science and Technology;

The Government hereby issues a Decree on elaboration and measures for implementation of the Law on High Technology.

Chapter I

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Article 1. Scope

1. This Decree elaborates Articles 11, 12, 15, Clause 4 of Article 21, and Article 22 of the Law on High Technology on research and development of high technology; research and development of strategic technology; enterprises producing hi-tech products, hi-tech enterprises, and strategic technology enterprises; criteria for hi-tech startups and strategic technology startups; and hi-tech parks.

2. This Decree provides for the implementation measures for the organization and execution of science, technology, and innovation programs on high technology, and the special national science, technology, and innovation program on strategic technology; preferential policies, subsidization, and certification of hi-tech startups and strategic technology startups; development of hi-tech and strategic industries; criteria for identifying enterprises producing hi-tech products; policies for attracting and developing hi-tech human resources; policies for attracting and using outstanding chief engineers, experts, and scientists in strategic technology; and procedures for certification, preferential policies, and subsidization for hi-tech and strategic technology products manufactured in Vietnam.

Article 2. Regulated entities

This Decree applies to state regulatory authorities, organizations, enterprises, Vietnamese individuals, oversea Vietnamese people, foreign organizations, and foreign individuals participating in or related to hi-tech activities, strategic technologies, and hi-tech parks in Vietnam.

Article 3. Term interpretation

For the purpose of this Decree, the terms below shall be construed as follows:

1. Technology infrastructure means a system of physical facilities, technical equipment, and platforms that serves research, development, experimentation, testing, analysis, verification, inspection, standardization, measurement, quality control, operation, and commercialization of technology, including: national key laboratories and research, testing centers; laboratories; testing lines; assessment facilities; computing and data infrastructure; digital platforms and sandboxes.

2. Expansion of a hi-tech park means the increase in the size of an existing hi-tech park by 10% or more, or by 50 hectares or more. The expanded area must have adjacent or contiguous boundaries, connect to, and share the same technical infrastructure with the existing hi-tech park.

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a) Adjusting the objectives and tasks of the existing hi-tech park;

b) Reducing the size of the existing hi-tech park;

c) Increasing the size of the existing hi-tech park by less than 10% or less than 50 hectares;

d) Adjusting the land use structure within the existing hi-tech park;

dd) Adjusting the capital structure for infrastructure construction in the hi-tech park (the structure between state budget funds and other capital sources) compared to the capital structure in the approved plan;

e) Adjusting the boundaries of the existing hi-tech park;

g) Changing the name of the existing hi-tech park.

4. The occupancy rate of a hi-tech park means the percentage (%) of land area (including water surface land) that investors have put into use after being allocated or leased out land to implement investment projects in the hi-tech park, out of the total land area planned for allocation or lease according to the approved zoning plan.

5. The technical infrastructure system of the hi-tech park includes technical infrastructure works, environmental protection infrastructure works, fire safety infrastructure, traffic safety and security infrastructure within the hi-tech park, and digital infrastructure serving the management and operation of technical infrastructure works within the hi-tech park. The technical infrastructure system of the hi-tech park is planned, designed, and built to be modern, synchronized, environmentally friendly, and provides smart management utilities.

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7. Investment projects in the hi-tech park refer to investment projects prescribed by the Law on Investment, public investment projects as prescribed by the Law on Public Investment, public-private partnership investment projects, and investment projects as prescribed by relevant laws in the hi-tech park.

8. Investors refer to organizations and individuals executing investment projects as prescribed in Clause 7 of this Article.

9. Hi-tech research and development tasks refer to tasks, groups of tasks, or series of scientific, technological, and innovative tasks that are linked in terms of objectives, content, and results and are carried out to research, develop, master, or create technologies and products belonging to the List of high technologies prioritized for investment and development and the List of hi-tech products encouraged for development (hereinafter referred to as hi-tech tasks).

10. Strategic technology research and development tasks refer to tasks, groups of tasks, or series of scientific, technological, and innovative tasks that are linked in terms of objectives, content, and results and are carried out to research, develop, master, or create technologies and products belonging to the List of Strategic technologies and the List of Strategic technology products encouraged for development (hereinafter referred to as strategic technology development tasks).

11. An assessment milestone is a specific point in time during the implementation of a strategic technology development task to check and assess the results achieved. The results achieved at the assessment milestone refer to specific, measurable, and verifiable outputs, products, or technical targets at the milestone defined in the Task assignment contract.

Chapter II

RESEARCH AND DEVELOPMENT OF HIGH TECHNOLOGY AND STRATEGIC TECHNOLOGY; STARTUP ENTERPRISES AND INCUBATORS

Article 4. Preferential policies and subsidies for organizations and individuals carrying out scientific research, technological development, and innovation activities in high technology

Organizations and individuals conducting research and development of high technologies listed in the List of high technologies prioritized for investment and development issued by the Prime Minister as specified in Clause 2, Article 11 of the Law on High Technology are entitled to the following preferential policies and subsidies:

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a) Be prioritized in considering for commissions and donations through science, technology, and innovation programs and tasks from funds managed by the National Foundation for Science and Technology Development (hereinafter abbreviated as NAFOSTED), the National Technology Innovation Fund (hereinafter abbreviated as NATIF), and the Science, Technology and Innovation Development Funds of ministries, ministerial agencies, other central agencies, and provincial People's Committees (hereinafter abbreviated as ministerial/central/local funds);

b) Receive subsidies from the State of up to 100% of funding for hi-tech tasks commissioned by the State, funded by the NAFOSTED Fund, or by ministerial, sectoral, or local funds;

c) Be given priority in consideration for conducting sandboxes of new technologies, products, and business models in accordance with laws on science, technology and innovation and other relevant laws; be given priority in the use of services at national key research, testing centers and laboratories invested in by the State.

2. Tax incentives and subsidies:

a) Be exempt from import tax on machinery, equipment, spare parts, specialized supplies, documents, and specialized scientific books and materials used directly for hi-tech research and development in accordance with laws on export and import duties;

b) Expenses incurred during the tax period relating to an enterprise's hi-tech research and development activities as prescribed at Point e of Clause 3 of Article 11 of the Law on High Technology shall comply with Point a1 of Clause 1 of Article 9 of Decree No. 320/2025/ND-CP dated December 15, 2025 of the Government, on elaboration and measures for organizing the implementation and guidance on the implementation of the Law on Corporate Income Tax (hereinafter abbreviated as Decree No. 320/2025/ND-CP).

Donation expenses and expenses for an enterprise's hi-tech research and development shall comply with Article 15 of Decree No. 265/2025/ND-CP dated October 14, 2025 of the Government, on elaboration and guidance on the implementation of the Law on Science, Technology and Innovation on finance and investment in science, technology and innovation (hereinafter abbreviated as Decree No. 265/2025/ND-CP).

3. Human resources incentives and subsidy:

a) Individuals directly conducting hi-tech research and development shall be exempt from personal income tax on the portion of salary and wages arising from performing hi-tech tasks, and on income from copyright when research results are commercialized in accordance with laws on personal income tax;

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4.  Subsidy for intellectual property and commercialization of research results:

a) Subsidy of up to 100% of the cost of consulting on the preparation of application for intellectual property protection domestically and abroad in accordance with laws on science, technology and innovation;

b) Products, goods, and services formed from the results of hi-tech tasks shall be entitled to incentives as prescribed at Point i of Clause 1 of Article 10 of the Law on Bidding, and Clauses 3 and 4 of Article 6, Article 7, and Article 8 of Decree No. 214/2025/ND-CP dated August 4, 2025 of the Government, on elaboration and measures for implementing the Law on Bidding on contractor selection (hereinafter abbreviated as Decree No. 214/2025/ND-CP).

5. Expenditures for performing hi-tech tasks shall comply with Clauses 1 and 4, and Point b of Clause 5 of Article 6 of Decree No. 265/2025/ND-CP.

6. The State shall provide subsidy for science and technology organizations and enterprises investing in the formation and development of technology infrastructure serving the performance of hi-tech tasks that are urgently required for socio-economic development, national defense, and security.

Expenses for investment in the formation and development of technology infrastructure shall be included in deductible expenses when determining income subject to corporate income tax in accordance with law.

7. Loan interest incentives and subsidy

Enterprises conducting scientific research, technology development, and innovation activities in high technology as prescribed in this Article shall be entitled to loan interest subsidies through the loan interest subsidization task from the NATIF Fund and ministerial, sectoral, or local funds in accordance with the laws on science, technology and innovation. The loan interest subsidization level shall be 70% of the loan interest rate according to the signed loan contract between the credit institution and the enterprise but shall not exceed 8% per year. The maximum duration of the subsidization shall not exceed 05 years.

Article 5. Preferential policies and subsidies for organizations and individuals carrying out scientific research, technological development, and innovation activities in strategic technology

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1. Incentives and subsidies for performing strategic technology development tasks:

a) Receive subsidies from the State of up to 100% of funding for strategic technology development tasks commissioned by the State, funded by the NAFOSTED, or by ministerial, central, or local funds;

b) Be given priority in consideration for conducting sandboxes of new technologies, products, and business models in accordance with laws on science, technology and innovation and other relevant laws; be given priority in the use of services at national key research, testing centers and laboratories invested in by the State.

2. Tax incentives and subsidies:

a) Be exempt from import tax on machinery, equipment, spare parts, specialized supplies, documents, and specialized scientific books and materials used directly for strategic technology research and development in accordance with laws on export and import duties;

b) Expenses incurred during the tax period relating to an enterprise's strategic technology research and development activities as prescribed at Point a1 of Clause 1 of Article 9 of Decree No. 320/2025/ND-CP.

Donation expenses and expenses for an enterprise's strategic technology research and development activities shall comply with Article 15 of Decree No. 265/2025/ND-CP.

3. Human resources incentives and subsidies:

a) Individuals directly conducting strategic technology research and development shall be exempt from personal income tax on the portion of salary and wages arising from performing strategic technology tasks, and on income from copyright when research results are commercialized in accordance with laws on personal income tax;

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4. Subsidies for intellectual property and commercialization of research results:

a) Receive subsidies of up to 100% of the cost of consulting on the preparation of application for intellectual property protection domestically and abroad. Applications for patent/trademark used for goods manufactured under a patent falling within the List of strategic technologies or the List of strategic technology products issued by the Prime Minister shall undergo fast-track appraisal by the state regulatory authority for industrial property rights if they fully satisfy the conditions prescribed in Article 14a of Decree No. 65/2023/ND-CP dated August 23, 2023 of the Government, on elaboration and measures for implementing the Law on Intellectual Property on industrial property, protection of industrial property, rights to plant varieties, and state management of intellectual property amended by the Government’s Decree No. 15/2026/ND-CP dated January 14, 2026, Decree No. 33/2026/ND-CP dated January 21, 2026, and Decree No. 100/2026/ND-CP dated March 31, 2026;

b) Receive a lump-sum subsidy of up to 100% of the cost for domestic testing, inspection, and certification of conformity to standards and technical regulations, and for domestic appraisal for strategic technology products; lump-sum subsidy of up to 70% of the cost for testing, inspection, certification, and appraisal conducted abroad in respect of strategic technology products for export through supporting programs and tasks from the NAFOSTED, the NATIF, and ministerial, sectoral, or local funds.

The development, appraisal, and issuance of national standards and national technical regulations for strategic technology and strategic technology products shall comply with the simplified procedures in accordance with laws on standards and technical regulations;

c) Products, goods, and services formed from the results of strategic technology development tasks shall be entitled to incentives as prescribed at Point i of Clause 1, Article 10 of the Law on Bidding, and Clauses 3 and 4 of Article 6, Article 7, and Article 8 of Decree No. 214/2025/ND-CP;

d) Be prioritized for the State’s subsidies for commercialization of strategic technology products and services through supporting tasks using financial support vouchers in accordance with Decree No. 268/2025/ND-CP dated October 14, 2025 of the Government, on elaboration and guidance on implementation of the Law on Science, Technology and Innovation on innovation; promotion of science, technology, and innovation activities within enterprises; recognition of innovation centers and centers supporting startups; recognition of start-up individuals and enterprises; and infrastructure, networks, and ecosystems for start-ups (hereinafter abbreviated as Decree No. 268/2025/ND-CP);

dd) State agencies, public service providers, and state-owned enterprises must prioritize a portion of funding from the state budget and lawful revenue sources to purchase and use strategic technology products, goods, and services in the form of commissioning as prescribed in Chapter VIII of Decree No. 214/2025/ND-CP.

5. Expenditures for performing strategic technology development tasks shall comply with Clauses 1, 2 and 4, and Point b of Clause 5 of Article 6 of Decree No. 265/2025/ND-CP.

6. The State shall support science and technology organizations and enterprises investing in the formation and development of technology infrastructure serving the performance of strategic technology development tasks of important significance for socio-economic development, national defense, and security. To be specific:

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b) The simplified direct contracting may be applicable to contract package for investment projects in national key shared research, testing centers, and laboratories serving strategic technology development in accordance with Clause 7 of Article 78, and Clauses 2 and 3 of Article 80 of Decree No. 214/2025/ND-CP.

7. Loan interest incentives and subsidies

Enterprises conducting scientific research, technology development, and innovation activities in strategic technology as prescribed in this Article shall be entitled to loan interest subsidies through the loan interest subsidization task from the NATIF Fund and ministerial, sectoral, or local funds in accordance with the laws on science, technology and innovation. The loan interest subsidization level shall be 100% of the loan interest rate according to the signed loan contract between the credit institution and the enterprise but shall not exceed 8% per year. The maximum duration of the subsidization shall not exceed 05 years.

Article 6. Hi-tech science, technology, and innovation program

1. Hi-tech science, technology, and innovation programs include:

a) The National hi-tech science, technology and innovation program (referred to in this Decree as the "National program") which is a key national program aimed at concentrating resources for the research, mastery, and development of core technologies and high technologies, and the commercialization of technologies and products falling within the List of high technologies prioritized for investment and development and the List of hi-tech products encouraged for development issued by the Prime Minister;

b) Ministerial, sectoral, and local hi-tech science, technology and innovation programs (referred to in this Decree as "Ministerial, sectoral, and local programs") aimed at serving the development needs of the relevant sector or field and the local socio-economic development.

2. Objectives and principles of the Hi-tech science, technology, and innovation program

a) Researching, decoding, mastering, and developing high technology and core technology; creating hi-tech products with high added value, a high localization rate, and high competitiveness; promoting participation in global value chains and developing a number of exports with international competitiveness;

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c) Forming and developing a hi-tech ecosystem and value chains with close connection between science and technology organizations and enterprises;

d) The Hi-tech science, technology, and innovation program must ensure the principles of concentration, non-duplication, and focus on key priorities; and must be connected to output results, application effectiveness, and socio-economic impact.

3. Approval authority, content, and organizational form

a) The Minister of Science and Technology shall approve the National Program;

b) Ministries, ministerial agencies, other central agencies, and provincial People's Committees (hereinafter abbreviated as "ministries, central and local authorities"), based on the development needs of their sector, field, or area and their capacity to balance resources, shall approve their respective Programs as prescribed at Point b of Clause 1 of this Article, ensuring consistency with and conformity to the objectives of the Hi-tech science, technology and innovation program;

c) The content of the National Program and of the Programs of ministries, central and local authorities shall comply with Articles 21 and 23 of Decree No. 267/2025/ND-CP dated October 14, 2025 of the Government, on elaboration and guidance on implementation of the Law on Science, Technology and Innovation on science, technology and innovation programs and tasks and a number of regulations on promoting scientific research, technology development, and innovation activities, and related guiding documents (hereinafter abbreviated as Decree No. 267/2025/ND-CP);

d) Hi-tech tasks under the National Program and the Programs of ministries, central and local authorities shall be executed through commissioning or funding; the execution procedures for such tasks shall comply with laws on science, technology, and innovation;

dd) Encouraging the execution of hi-tech tasks under a model of connection between enterprises, research institutes, and higher education institutions; public-private partnerships; and the development of hi-tech value chains.

4. Financial management mechanism and criteria

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b) Financial management and the statement of funding shall comply with the general regulations of laws on the state budget and laws on science, technology, and innovation; encourage the application of a lump-sum funding mechanism tied to the final product for research content with clearly quantifiable output results.

5. Incentive mechanism and funding sources

a) Organizations and individuals performing hi-tech tasks under the National Program and the Programs of ministries, central and local authorities shall be entitled to the incentives and subsidies prescribed in Article 4 of this Decree and other relevant laws;

b) Funding for implementing the National Program and hi-tech tasks under the National Program:

b.1) State budget funds for science, technology, innovation, and digital transformation delegated in accordance with laws on the state budget, laws on science, technology and innovation, and laws on high technology;

b.2) Capital sources of organizations, enterprises, and individuals, and other lawful funding sources.

c) Funding for implementing Programs of ministries, central and local authorities, and hi-tech tasks thereunder:

c.1) State budget funds allocated to ministries, central and local authorities for science, technology, innovation, and digital transformation; ministerial, sectoral, and local funds;

c.2) Capital sources of organizations, enterprises, and individuals, and other lawful funding sources.

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a) The Ministry of Science and Technology shall

a.1) Be the focal point, generally coordinate hi-teach research and development activities under the hi-tech science, technology and innovation programs;

a.2) Take charge in organizing the implementation, inspection, supervision, and assessment of the implementation of the National Program;

a.3) Take charge in consolidating proposed budget estimates for managing and implementing the hi-tech science, technology and innovation programs and send them to the Ministry of Finance for consolidation and submission to the competent authority for decision;

a.4) Submit annual report to the Prime Minister on the situation and results of implementing the hi-tech science, technology and innovation programs before December 31.

b) Ministries, central and local authorities shall:

b.1) Take charge in organizing the implementation, inspection, supervision, and assessment of the implementation of their respective Programs (if any);

b.2) Propose budget estimates and allocate funding for managing and implementing hi-tech tasks under their respective Programs and send them to the Ministry of Science and Technology;

b.3) Commission hi-tech tasks under the National Program by sending requests to the Ministry of Science and Technology;

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b.5) Submit annual report on the implementation status of the programs to the Ministry of Science and Technology before November 30 for consolidation.

Article 7. Special national science, technology, and innovation program on strategic technology

The Special national science, technology and innovation program on strategic technology which is a special national science, technology and innovation program (referred to in this Decree as the "Special national program") aimed at concentrating resources to create, develop, and commercialize strategic technology and strategic technology products falling within the List of strategic technologies and the List of strategic technology products issued by the Prime Minister, on the basis of research, application, and mastery of technology.

1. Objectives and principles of the Special national program

a) Researching, decoding, mastering, improving, and perfecting core technologies and strategic technologies of decisive significance for socio-economic development, national defense, and security; developing strategic technology products with a high proportion of added value and high competitiveness; raising the localization rate, participating in global value chains, and developing a number of exports with international competitiveness; forming a strategic technology ecosystem with close connection among the State, enterprises, and science and technology organizations, in order to ensure national technological self-reliance;

b) The Special National Program must ensure concentration and focus on key priorities, and be executed synchronously throughout the chain from research and development to the commercialization of the final product.

2. Authority, content, and form of organization

a) The Prime Minister shall approve the Special national program;

b) The content of the Special national program shall include: Name, objectives, and content; tasks and solutions; funding sources; investment and financial mechanisms, and special management mechanisms (if any); implementation time and organization; implementation along the value chain from research, technology development, testing, and product finalization to commercialization;

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d) Ministries, central and local authorities shall propose the commissioning of strategic technology development tasks under the Special national program; and shall organize the implementation of strategic technology development tasks under the Special national program assigned by the Prime Minister.

3. Criteria for strategic technology development tasks under the Special National Program

a) A strategic technology development task must have expected results meeting the following criteria:

a.1) Having at least 01 intellectual property subject matter relating to the strategic technology or strategic technology product that is protected, or having at least 01 scientific article published in a reputable international journal falling within the list of journals of the Web of Science or Scopus database;

a.2) Mastering or creating a core technology;

a.3) Mastering the design, solution, or technological process;

b) In addition to the criteria prescribed at Point a of this Clause, the expected results of the strategic technology development task must meet at least one of the following criteria:

b.1) Having a high proportion of added value;

b.2) Having a high localization rate;

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b.4) Meeting domestic standards and technical regulations, or international standards, regional standards, or the standards of developed countries;

b.5) Other criteria (if any).

4. Formulation, appraisal, approval, and organization of implementation of strategic technology development tasks under the Special national program assigned by the Prime Minister

a) Based on the strategic technology development task assigned by the Prime Minister, ministries, central and local authorities shall take charge in formulating a dossier for the strategic technology development task with the following main content: Name; objectives; requirements for the product and assessment criteria; implementation time; and estimated funding, and shall send it to the Ministry of Science and Technology for appraisal. The formulation of the commissioned strategic technology development task shall be carried out through an advisory council for formulating the strategic technology development task, or by hiring domestic or foreign experts (if necessary);

b) The Ministry of Science and Technology shall organize the appraisal and review of the legitimacy of the dossier, its conformity with the List of strategic technologies and the List of strategic technology products issued by the Prime Minister, its non-duplication, and its satisfaction of the objectives and criteria prescribed at Point a of Clause 1 and Clause 3 of this Article. The appraisal shall be carried out through an Inter-Ministerial Advisory Council established by the Minister of Science and Technology, comprising representatives of ministries, ministerial agencies, relevant agencies, and domestic or foreign experts (if necessary);

c) Based on the appraisal results, the ministry, central authority or local authority shall approve the commissioned strategic technology development task. The selection or direct assignment of the commissioned strategic technology development task shall be carried out through a funding and commissioning review council established by the head of the ministry, central authority or local authority.

Based on the results of the selection, direct assignment, and funding appraisal, the ministry, central authority or local authority shall approve the presiding organization and sign a contract on assigning the strategic technology development task. These tasks may apply special mechanisms prescribed in Clause 7 of this Article.

5. Formulation, appraisal, approval, and organization of implementation of commissioned strategic technology development tasks under the Special national program assigned by the Prime Minister

a) Based on the notification of the ministries, central authorities and local authorities, organizations, enterprises, and individuals shall formulate proposals for strategic technology development tasks and send them to ministries, central authorities and local authorities;

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c) Based on the dossiers on commissioned strategic technology development tasks from ministries, central authorities and local authorities, the Ministry of Science and Technology shall organize the review and selection of the commissioned strategic technology development tasks through an Inter-Ministerial Expert Group established by the Minister of Science and Technology. Based on the review and selection results, the Ministry of Science and Technology shall organize the selection or direct assignment of the commissioned strategic technology development tasks through a funding and commissioning review council established by the Minister of Science and Technology.

Based on the results of the selection, direct assignment, and funding appraisal, the Ministry of Science and Technology shall approve the presiding organization and sign a contract on assigning the strategic technology development task.

6. Organization of implementation of funded strategic technology development tasks under the Special national program

a) Periodically or on an ad hoc basis, the Ministry of Science and Technology shall announce the funding plan for the selection of strategic technology development tasks under the Special national program on the electronic portal or website of the task managing authority and/or the mass media;

b) Content of the announcement: the expected scope and eligible recipients of funding; the expected maximum funding level from the state budget for each type of task, cluster of tasks, or chain of science, technology and innovation tasks; the deadline; and the address and method for submitting dossiers.

7. Special mechanism for the Special national program

a) State budget funding for implementing strategic technology development tasks under the Special national program shall be fixed funding according to results achieved at assessment milestones. Fixed funding according to results achieved at assessment milestones shall apply the mechanism on fixed funding tied to the final product as prescribed in Article 10 of Decree No. 265/2025/ND-CP;

b) The contract on assigning a strategic technology development task under the Special national program must define the assessment milestones, the results to be achieved, and the corresponding funding for each assessment milestone. The results achieved at an assessment milestone shall serve as the basis for providing funding for the subsequent phase. The presiding organization or enterprise may finalize the funding corresponding to an assessment milestone after the Assessment Council prescribed at Point c of this Clause confirms its completion;

c) The Ministry of Science and Technology shall establish an Assessment Council to assess the results achieved at each milestone.  At least 50% of the Council members must be technical experts with practical experience in the corresponding field of strategic technology. Council members must ensure independence, objectivity, freedom from conflicts of interest, and must observe information confidentiality obligations in accordance with law. The Council's operating costs shall be allocated within the funding for managing science, technology and innovation activities. The Council's conclusions shall serve as the basis for the task managing authority to decide to continue, adjust, suspend, or terminate the task; and shall also serve as the basis for further provision of funding for the subsequent phase;

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dd) For a strategic technology development task with two or more feasible technology directions or technological solutions, the authority competent to approve the task may select two or more organizations or enterprises to take charge in executing independent research projects aimed at achieving the same objectives, requirements, and assessment criteria of the task. The research projects must have clear differences in technology direction, technological solution, or approach method; must not duplicate the core research content; and shall be assessed and screened according to approved assessment milestones. At each assessment milestone, if the assessment council determines that a task fails to meet the objectives, requirements, and assessment criteria compared with the remaining task(s), the competent authority shall decide to terminate that task and stop the provision of funding for the unperformed portion of task. Further provision of subsidies shall apply only to the task(s) meeting the requirements based on the assessment results;

e) Applying the special mechanism on selection, use, and benefits for the Chief Engineer, outstanding experts, and scientists directly performing strategic technology development tasks, as prescribed in Articles 37 and 38 of this Decree;

g) Prioritizing investment in equipment and machinery serving research, testing, and inspection, and in the system of standards and technical regulations directly serving the development, testing, and commercialization of strategic technology products;

h) Organizations and individuals participating in the performance of strategic technology development tasks shall be entitled to the incentives and subsidies prescribed in Article 5 of this Decree and other relevant laws;

i) Strategic technology products, goods, and services formed from the results of strategic technology development tasks shall be entitled to the incentives and subsidies prescribed in Article 5 of this Decree;

k) Organizations and individuals that propose a strategic technology development task approved by a competent authority shall be given priority for consideration during the selection process for implementing the task;

l) Where necessary for the performance of a strategic technology development task of particularly important significance for socio-economic development, national defense, or security, and the mechanisms and policies prescribed in this Clause have not meet practical requirements, the Ministry of Science and Technology shall take charge and cooperate with relevant ministries, agencies, and central authorities in reporting to the competent authority for review and decision on the application of special mechanisms and policies in accordance with law;

m) If the strategic technology or strategic technology product relates to national defense, security or falls within the scope of state secrets, the research, testing, transfer, operation/extraction and use thereof shall comply with laws on national defense, security, protection of state secrets, and other relevant laws.

8. Funding sources for implementing strategic technology development tasks under the Special national program

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b) Capital sources of organizations, enterprises, and individuals, and other lawful funding sources.

9. Management responsibilities:

a) The Ministry of Science and Technology, as the focal point, shall:

a.1) Take charge and cooperate in formulating and submitting the Special national program to the Prime Minister for approval;

a.2) Take charge in appraising and approving strategic technology development tasks commissioned by ministries, central and local authorities;

a.3) Take charge in appraising commissioned strategic technology development tasks of ministries, central and local authorities assigned by the Prime Minister;

a.4) Take charge in managing and organizing the implementation; monitor, inspect, supervise, and assess the implementation of the Special national program;

a.5) Take charge in consolidating proposed funding for implementing strategic technology development tasks and funding for managing the Special national program, and sending them to the Ministry of Finance for consolidation and submission to the competent authority for decision;

a.6) Submit annual report to the Prime Minister on the results of implementation before December 31.

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b.1) Take charge in formulating commissioned strategic technology development tasks and sending them to the Ministry of Science and Technology;

b.2) Take charge in approving and organizing the implementation of commissioned strategic technology development tasks assigned by the Prime Minister;

b.3) Consolidate and propose funding for managing and implementing commissioned strategic technology development tasks and sending it to the Ministry of Science and Technology;

b.4) Cooperating with the Ministry of Science and Technology in implementing strategic technology development tasks commissioned by ministries, central and local authorities;

b.5) Receive and decide the management and use of the results of strategic technology development tasks commissioned by ministries, central and local authorities in accordance with laws on science, technology and innovation;

b.6) Organize the receipt, testing, application, replication, commission, purchase and use of strategic technology products formed from the results of strategic technology development tasks, and promote their commercialization;

b.7) Submit annual report on implementation results to the Ministry of Science and Technology before November 30, or ad hoc reports as requested by the competent authority.

10. The Minister of Science and Technology shall elaborate and provide guidance for implementing the Special national program, specific criteria for each type of strategic technology development task, financial norms, and expenditure for managing and implementing strategic technology development tasks under the Special national program.

Article 8. Authority, conditions, criteria, and procedures for recognizing Hi-tech research and development centers and Strategic technology research and development centers

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a) The Ministry of Science and Technology shall have the authority to receive, assess, and recognize Hi-tech research and development centers and Strategic technology research and development centers for the organizations prescribed in Clause 1, Article 22 of Government Decree No. 262/2025/ND-CP dated October 14, 2025, elaborating and providing guidance on the implementation of the Law on Science, Technology and Innovation on information, statistics, assessment, digital transformation, and general matters (hereinafter abbreviated as Decree No. 262/2025/ND-CP);

b) The provincial People's Committee of the place where the organization places its head office shall have the authority to receive, assess, and recognize Hi-tech research and development centers and Strategic technology research and development centers in cases not falling within Point a of this Clause.

2. Conditions and criteria for recognizing Hi-tech research and development centers and Strategic technology research and development centers:

a) A Hi-tech research and development center must satisfy the conditions prescribed in Clause 2, Article 27 of Decree No. 262/2025/ND-CP and the corresponding criteria prescribed in Clause 5, Article 11 of the Law on High Technology, of which:

a.1) The criterion on high-level human resources prescribed at Point b of Clause 5 of Article 11 of the Law on High Technology: The proportion of employees directly engaging in research and development activities, with appropriate expertise and experience (including employees with indefinite-term employment contracts or contracts of 01 year or longer, and experts working under job-based or project-based contracts), must be at least 60% of the Center's total workforce; of which at least 85% must hold a university degree or higher and at least 10% must hold a master's degree or higher;

a.2) The criterion on the proportion of expenditure for research and development activities prescribed at Point b of Clause 5 of Article 11 of the Law on High Technology: Total annual expenditure for research and development activities must be at least 65% of the Center's total annual operating expenditure.

The content of expenditure for research and development activities shall be prescribed at Points a, b, and c of Clause 2 of Article 15 of Decree No. 265/2025/ND-CP.

b) A Strategic technology research and development center must satisfy the conditions prescribed in Clause 2, Article 27 of Decree No. 262/2025/ND-CP and the corresponding criteria prescribed in Clause 4, Article 12 of the Law on High Technology, of which:

b.1) The criterion on high-level human resources prescribed at Point b of Clause 4 of Article 12 of the Law on High Technology: The proportion of employees directly engaging in research and development activities, with appropriate expertise and experience (including employees with indefinite-term employment contracts or contracts of 01 year or longer, international experts, and overseas Vietnamese scientists working under expert contracts or project contracts), must be at least 70% of the Center's total workforce; of which at least 85% of personnel directly engaging in research must hold a university degree or higher, and at least 20% must hold a master's degree or higher (of which at least 05% must hold a doctoral degree);

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The content of expenditure for research and development activities shall be prescribed at Points a, b, and c of Clause 2 of Article 15 of Decree No. 265/2025/ND-CP.

3. Recognition application:

a) An application form from the Hi-tech research and development center or the Strategic technology research and development center, clearly stating the objectives, main fields of operation, and a commitment to comply with regulations of the law;

b) Accompanying supporting documents, including: The charter of organization and operation; and documents evidencing satisfaction of the conditions and criteria prescribed in Clause 2 of this Article.

4. Recognition procedures:

a) The organization shall submit the application via the National public service portal, or submit 01 (one) set of the application by post or in person at the Single-window Division to the competent authority prescribed in Clause 1 of this Article;

b) Within 40 days from the date of receiving a complete and valid application that satisfy the criteria, the competent authority shall issue the written recognition of the Hi-tech/Strategic technology research and development center;

c) The written recognition of the Hi-tech/Strategic technology research and development center shall be issued in paper or electronic form, with a validity period of 05 years; it shall serve as the legal basis for enjoying incentives and subsidies in accordance with law; the electronic document shall have the same legal validity as the paper document in accordance with laws on electronic transactions;

d) 60 days before the expiry of the recognition document, if the organization or individual wishes to continue to be recognized, it shall proceed in accordance with this Article;

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e) Hi-tech research and development centers and strategic technology research and development centers are not required to carry out the recognition procedure prescribed in Decree No. 262/2025/ND-CP.

5. The Minister of Science and Technology shall provide for the application forms and the recognition document referred to in this Article, and the form of the inspection record referred to in Article 9 of this Decree.

Article 9. Report on, inspection of, and incentives and subsidies for Hi-tech research and development centers and Strategic technology research and development centers

1. Periodic reporting

Organizations recognized as Hi-tech/Strategic technology research and development centers shall submit electronic annual reports via the digital platform of the competent authority, together with supporting documents (if any).

If, at the time of reporting, no digital platform yet exists, or the digital platform has not meet requirements, the organization shall submit the paper or electronic report as guided by the competent authority, ensuring the ability to store, retrieve, and update the information on the system once the digital platform becomes operational.

The organization shall be accountable for the truthfulness, completeness, and accuracy of the reported data, and shall be obligated to store records and provide explanations upon request.

2. Inspection

a) Inspection shall be carried out 12 months after the date the organization is issued the recognition document for the Hi-tech/Strategic technology research and development center. After this time, inspection shall be carried out once every 02 years, and on an ad hoc basis under requirements for state management purposes;

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c) The procedures for inspection shall comply with laws on specialized inspection.

3. Incentives and subsidies

a) Exemption from land rents for the entire lease term for Hi-tech/Strategic technology research and development centers;

b) Hi-tech research and development centers and Strategic technology research and development centers shall be entitled to the preferential tax rates prescribed at Clause 1a of Article 13 of the Law on Corporate Income Tax, shall be entitled to tax exemption and reduction as prescribed in Clause 1 of Article 14 of the Law on Corporate Income Tax, and shall be entitled to the incentive and subsidies prescribed in Article 4 of this Decree;

c) In addition to the incentive and subsidies prescribed at Point a of Clause 3 of this Article, Strategic technology research and development centers shall also be entitled to the incentive and subsidies prescribed in Article 5 of this Decree.

Article 10. Revocation and cancellation of the recognition document of Hi-tech research and development centers and Strategic technology research and development centers

1. The competent authority prescribed at Points a and b of Clause 1 of Article 8 of this Decree shall have the authority to revoke and cancel the recognition document of Hi-tech research and development centers and Strategic technology research and development centers.

2. The recognition document shall be revoked and cancelled in the following cases:

a) The Hi-tech/Strategic technology research and development center fails to commence operations within 12 months from the date of receiving the recognition document;

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c) The recognition application contains forgery or fraud;

d) The Hi-tech/Strategic technology research and development center fails to comply with the reporting regulations for 02 consecutive reporting periods;

dd) At the request or decision of the competent state authority.

3. The decision to revoke or cancel the recognition document for a Hi-tech/Strategic technology research and development center must be notified in writing to the center and relevant agencies, and shall simultaneously be updated on the digital platform of the competent authority.

An organization whose recognition document has been revoked or cancelled shall not be entitled to incentives or subsidies under other relevant laws.

Article 11. Hi-tech start-up enterprises, strategic technology start-up enterprises; Hi-tech and strategic technology incubators, and hi-tech and strategic technology enterprise incubators

1. Hi-tech start-up enterprises and strategic technology start-up enterprises must satisfy the criteria prescribed at Points a and d of Clause 4 of Article 21 of the Law on High Technology, and the following criteria:

a) Conducting research and development of high technology, strategic technology, hi-tech products, or strategic technology products falling within the List of high technologies prioritized for investment and development, the List of hi-tech products encouraged for development, the List of strategic technologies, or the List of strategic technology products issued by the Prime Minister;

b) Having a technological solution, product, or technology-based business model that is innovative and capable of rapid growth, and meeting one of the following criteria:

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b.2) Having a technology or product that is ready for transfer or commercialization, with actual application, testing, or transaction results, and a feasible commercialization plan;

c) Having the capacity to expand into the domestic or international market, based on an assessment of competitiveness, the ability to replicate the business model, the level of participation in distribution networks and value chains, the ability to meet international standards, market development strategy, and organizational implementation capacity.

2. Incentive and subsidies for hi-tech start-up enterprises and strategic technology start-up enterprises

In addition to the incentive and subsidies for start-up enterprises prescribed in Decree No. 20/2026/ND-CP dated January 15, 2026 of the Government, elaborating and providing guidance on the implementation of Resolution No. 198/2025/QH15 dated May 17, 2025 of the National Assembly on a number of special mechanisms and policies for development of private sectors, and Decree No. 264/2025/ND-CP dated October 14, 2025 of the Government on the National venture capital fund and local venture capital funds, hi-tech start-up enterprises and strategic technology start-up enterprises shall also be entitled to the following incentives and subsidies:

a) Being entitled to the incentives and subsidies prescribed in Articles 4 and 5 of this Decree when participating in the performance of hi-tech tasks or strategic technology development tasks;

b) Being exempt from 100% of costs for the first 03 years and enjoying a 50% reduction in subsequent years when using national key research centers, testing centers, laboratories, and research facilities invested in by the State;

c) Being permitted to participate in sandboxes in accordance with laws on science, technology, and innovation;

d) Hi-tech start-up enterprises and strategic technology start-up enterprises shall be given priority consideration for co-investment, investment, guarantees, technical support, or support in preparing to raise capital from the National Venture Capital Fund, local venture capital funds, and other lawful funds in accordance with laws on venture capital funds.

The investment level, co-investment ratio, divestment conditions, and the right to repurchase the State's contributed capital or shares shall comply with laws on venture capital funds and the fund's charter.

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a) The provincial People's Committee of the place where the enterprise places its head office shall be the competent authority taking charge in receiving, assessing, and confirming hi-tech start-up enterprises and strategic technology start-up enterprises;

b) An enterprise registering as a hi-tech start-up enterprise or strategic technology start-up enterprise shall submit its dossier via the National Public Service Portal, or submit 01 (one) set of the application by post or in person at the Single-window division to the competent authority prescribed at Point a of this Clause;

c) The application shall include:

c.1) Application form.

c.2) Accompanying supporting documents, including: an explanatory report demonstrating satisfaction of the criteria, and documents evidencing satisfaction of the conditions and criteria prescribed in Clause 1 of this Article.

d) Confirmation of the hi-tech start-up enterprise or strategic technology start-up enterprise:

d.1) Within 40 days from the date of receiving a complete and valid application, the competent authority shall issue the written confirmation of the hi-tech start-up enterprise or strategic technology start-up enterprise;

d.2) The written confirmation of the hi-tech start-up enterprise or strategic technology start-up enterprise shall be issued in paper or electronic form, with a validity period of 05 years; it shall serve as the legal basis for enjoying incentives and subsidies in accordance with law; the electronic document shall have the same legal validity as the paper document in accordance with laws on electronic transactions;

dd) The Minister of Science and Technology shall prescribe the application form, the forms of explanatory report demonstrating satisfaction of the criteria, the confirmation document, and the inspection record referred to in this Article.

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An enterprise confirmed as a hi-tech start-up enterprise or strategic technology start-up enterprise shall submit electronic annual reports via the digital platform of the competent authority, together with supporting documents (if any). If, at the time of reporting, no digital platform yet exists, or the digital platform has not meet requirements, the organization shall submit the paper or electronic report as guided by the competent authority, ensuring the ability to store, retrieve, and update the information on the system once the digital platform becomes operational.

The enterprise shall be accountable for the truthfulness, completeness, and accuracy of the reported data, and shall be obligated to store records and provide explanations upon request.

g) Inspection after issuance of the confirmation document:

g.1) Inspection shall be carried out 12 months after the date the enterprise is issued the confirmation document. After this time, inspection shall be carried out once every 02 years, and on an ad hoc basis under requirements for state management purposes;

g.2) Subject matter of the inspection include: satisfaction of the corresponding criteria prescribed in this Decree; and compliance with information reporting and updating requirements;

g.3) The procedures for inspection shall comply with laws on specialized inspection.

h) The confirmation document shall be revoked and cancelled in the following cases:

h.1) The enterprise fails to comply with the reporting regulations or fails to update information as requested by the competent authority, after having already been requested to remedy the situation;

h.2) The enterprise fails to commence operations within 12 months from the date of issuance of the confirmation document;

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h.4) The enterprise makes false declarations, or forges the confirmation application; or intentionally provides false information to obtain confirmation or to receive incentives and subsidies;

i) The authority competent to grant confirmation shall be the authority deciding the revocation and cancellation of the confirmation document;

k) The decision to revoke or cancel the confirmation document for a hi-tech start-up enterprise or strategic technology start-up enterprise must be notified in writing to the enterprise and relevant agencies, and shall simultaneously be updated on the digital platform of the competent authority.

An enterprise whose confirmation document has been revoked or cancelled shall not be entitled to incentives or subsidies under other relevant laws.

4. Hi-tech and strategic technology incubators, and hi-tech and strategic technology incubators, and hi-tech and strategic technology enterprise incubators, must meet the criteria and conditions prescribed by the Minister of Science and Technology.

The authority and procedures for issuing and revoking the certificate of hi-tech and strategic technology incubators, and hi-tech and strategic technology incubators, and hi-tech and strategic technology enterprise incubators shall comply with regulations of the Minister of Science and Technology.

Chapter III

DEVELOPMENT OF HI-TECH INDUSTRIES, STRATEGIC INDUSTRIES; ENTERPRISES PRODUCING HI-TECH PRODUCTS, HI-TECH ENTERPRISES, AND STRATEGIC TECHNOLOGY ENTERPRISES

Article 12. Development of hi-tech industries, strategic industries

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2. Ministries, ministerial agencies, and provincial People's Committees shall organize the implementation of plans and strategies for the development of some hi-tech industries, strategic industries, and supporting industries serving the development of hi-tech industry and strategic industry, approved by the Prime Minister, within their management.

3. Enterprises producing hi-tech products, hi-tech enterprises, and strategic technology enterprises shall be entitled to incentives and subsidies in accordance with laws on high technology and other relevant laws.

Strategic technology enterprises shall be exempt from land rent for the entire lease term for land area used directly for the production of strategic technology products and for research and development.

Article 13. Criteria for enterprises producing hi-tech products

An enterprise producing hi-tech products is an enterprise meeting the criteria prescribed in Clause 1 of Article 15 of the Law on High Technology. The criterion prescribed at Point a of Clause 1 of Article 15 of the Law on High Technology shall be determined as follows:

1. The enterprise applies one or more technologies falling within the List of high technologies prioritized for investment and development issued by the Prime Minister to produce hi-tech products or provide hi-tech services.

2. The enterprise's hi-tech products or services fall within the List of hi-tech products encouraged for development issued by the Prime Minister.

Article 14. Criteria for Group-2 hi-tech enterprises

A Group-2 hi-tech enterprise is an enterprise meeting the criteria prescribed in Clauses 1 and 2 of Article 15 of the Law on High Technology. The criterion prescribed at Point b of Clause 2 of Article 15 of the Law on High Technology shall be determined as follows:

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2. The ratio of the enterprise's total expenditure for research and development to the value of total annual net revenue minus the input value (including the value of raw materials and components used for production, whether imported or purchased domestically) must be:

a) For an enterprise with total capital of VND 6.000 billion or more: at least 0,5%;

b) For an enterprise not falling within Point a, Clause 2 of this Article, with total capital of VND 100 billion or more: at least 1%;

c) For an enterprise not falling within Points a and b of Clause 2 of this Article: at least 2%.

The content of expenditure for research and development activities shall be prescribed at Points a, b, and c of Clause 2 of Article 15 of Decree No. 265/2025/ND-CP.

3. The ratio of employees directly engaging in research and development with a professional qualification of college level or higher (being employees with employment contracts of 01 year or longer or indefinite-term contracts, of whom employees with college-level qualifications shall not exceed 30%) to the enterprise's total workforce:

a) For an enterprise with total capital of VND 6.000 billion or more: at least 1%;

b) For an enterprise not falling within Point a of Clause 3 of this Article, with total capital of VND 100 billion or more: at least 2,5%;

c) For an enterprise not falling within Points a and b of Clause 3 of this Article: at least 5%.

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A Group-1 hi-tech enterprise is an enterprise meeting the criteria prescribed in clause 1 and point a of clause 2 of Article 15 of the Law on High Technology.

1. If an enterprise conducts research and development of high technology or hi-tech products as prescribed at Point a of Clause 4 of Article 15 of the Law on High Technology:

a) Revenue from hi-tech products or services formed from research and development results must reach at least 40% of the enterprise's total annual net revenue;

b) The ratio of total expenditure for research and development must be at least 5% of the enterprise's total annual net revenue;

The content of expenditure for research and development activities shall be prescribed at Points a, b, and c of Clause 2 of Article 15 of Decree No. 265/2025/ND-CP.

c) Cooperating with a foreign partner that is an enterprise, research institute, or higher education institution with the capacity for research, development, or mastery of technology in the corresponding field in research, development, production, or technology transfer;

d) The ratio of employees directly engaging in research and development with a professional qualification of college level or higher (being employees with employment contracts of 01 year or longer, or indefinite-term contracts, of whom employees with college-level qualifications shall not exceed 30%) to the enterprise's total workforce must be at least 50%.

2. If an enterprise meets the criteria prescribed at Point b of Clause 4 of Article 15 of the Law on High Technology:

a) Revenue from hi-tech products must be at least 80% of the enterprise's total annual net revenue.

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The content of expenditure for research and development activities shall be prescribed at Points a, b, and c of Clause 2 of Article 15 of Decree No. 265/2025/ND-CP.

c) The ratio of employees directly engaging in research and development with a professional qualification of college level or higher (being employees with employment contracts of 01 year or longer, or indefinite-term contracts, of whom employees with college-level qualifications shall not exceed 30%) to the enterprise's total workforce must be at least 10%;

d) The localization rate of hi-tech products must be at least 40%; for certain hi-tech products requiring a higher localization rate, the requirements shall comply with regulations issued by the ministry or ministerial agency managing the relevant sector or field.

The method for calculating the localization rate is set out in the Appendix attached hereto.

Article 15. Criteria for strategic technology enterprises

A strategic technology enterprise is an enterprise meeting the criteria prescribed in Clauses 1 and 2 of Article 15 of the Law on High Technology. The criterion prescribed at Point b of Clause 6 of Article 15 of the Law on High Technology shall be determined as follows:

1. Revenue from strategic technology products must be at least 80% of the enterprise's total annual net revenue.

2. The ratio of the enterprise's total expenditure for research and development in Vietnam to the value of total annual net revenue minus the input value (including the value of raw materials and components used for production, whether imported or purchased domestically) must be at least 1%.

The content of expenditure for research and development activities shall be prescribed at Points a, b, and c of Clause 2 of Article 15 of Decree No. 265/2025/ND-CP.

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4. The localization rate of strategic technology products must be at least 40%; for certain strategic technology products requiring a higher localization rate, the requirements shall comply with regulations issued by the ministry or ministerial agency managing the relevant sector or field.

The method for calculating the localization rate is set out in the Appendix attached hereto.

Article 17. Authority and procedures for registration, confirmation, reporting, inspection, and revocation and cancellation of the confirmation document for enterprises producing hi-tech products, hi-tech enterprises, and strategic technology enterprises

1. Authority to confirm enterprises producing hi-tech products, hi-tech enterprises, and strategic technology enterprises:

a) The Ministry of Science and Technology shall have the authority to take charge in receiving, assessing, and confirming Group 1 hi-tech enterprises; Group 2 hi-tech enterprises with total capital of VND 6.000 billion or more; and Strategic technology enterprises;

b) The provincial People's Committee of the place where the enterprise places its head office shall be the competent authority taking charge in receiving, assessing, and confirming Enterprises producing hi-tech products; Group 2 hi-tech enterprises with total capital of under VND 6.000 billion;

2. Registration of enterprises producing hi-tech products, hi-tech enterprises, and strategic technology enterprises

a) Based on the criteria prescribed in Articles 13, 14, 15, and 16 of this Decree, an enterprise shall submit an application for registration of enterprise producing hi-tech products, Group 2 hi-tech enterprise, Group 1 hi-tech enterprise, or strategic technology enterprise, via the National Public Service Portal, or submit 01 (one) set of the application by post or in person at the Single-window Division to the competent authority prescribed in Clause 1 of this Article;

b) The application shall include:

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b.2) Accompanying supporting documents, including: an explanatory report demonstrating satisfaction of the criteria, and documents evidencing satisfaction of the conditions and criteria prescribed in Articles 13, 14, 15, and 16 of this Decree.

3. Confirmation of enterprises producing hi-tech products, hi-tech enterprises, and strategic technology enterprises:

a) Within 40 days from the date of receiving a complete and valid application, the competent authority shall issue the written confirmation of the enterprise producing hi-tech products, hi-tech enterprise, or strategic technology enterprise;

b) The written confirmation of the enterprise producing hi-tech products, Group 2 hi-tech enterprise, Group 1 hi-tech enterprise, or strategic technology enterprise shall be issued in paper or electronic form, with a validity period of 05 years; it shall serve as the legal basis for enjoying incentives and subsidies in accordance with law; the electronic document shall have the same legal validity as the paper document in accordance with laws on electronic transactions;

c) The Minister of Science and Technology shall prescribe the application form, the forms of explanatory report demonstrating satisfaction of the criteria, the confirmation document, and the inspection record referred to in this Article.

4. Periodic reporting:

An enterprise confirmed as an enterprise producing hi-tech products, hi-tech enterprise, or strategic technology enterprise shall submit electronic annual reports via the digital platform of the competent authority, together with supporting documents (if any).

If, at the time of reporting, no digital platform yet exists, or the digital platform has not meet requirements, the organization shall submit the paper or electronic report as guided by the competent authority, ensuring the ability to store, retrieve, and update the information on the system once the digital platform becomes operational.

The enterprise shall be accountable for the truthfulness, completeness, and accuracy of the reported data, and shall be obligated to store records and provide explanations upon request.

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a) Inspection shall be carried out 12 months after the date the enterprise is issued the confirmation document. After this time, inspection shall be carried out once every 02 years, and on an ad hoc basis under requirements for state management purposes;

b) Subject matter of the inspection include: satisfaction of the corresponding criteria prescribed in this Decree; and compliance with information reporting and updating requirements;

c) The procedures for inspection shall comply with laws on specialized inspection.

6. The confirmation document shall be revoked and cancelled in the following cases:

a) The enterprise fails to comply with the reporting regulations or fails to update information as requested by the competent authority, after having already been requested to remedy the situation;

b) The enterprise fails to commence operations within 12 months from the date of being issued the confirmation document;

c) The enterprise commits violation against regulations on prohibited acts prescribed by the Law on High Technology;

d) The enterprise makes false declarations, or forges the confirmation application; or intentionally provides false information to obtain confirmation or to receive incentives and subsidies;

dd) The authority competent to grant confirmation shall be the authority deciding the revocation and cancellation of the confirmation document;

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g) An enterprise whose confirmation document has been revoked or cancelled shall not be entitled to incentives or subsidies under other relevant laws.

Chapter IV

HI-TECH PARKS

Section 1. DIRECTIONS FOR DEVELOPMENT, ESTABLISHMENT, EXPANSION, AND ADJUSTMENT OF HI-TECH PARKS

Article 18. Development directions for hi-tech parks

1. The development direction for hi-tech parks within the regional planning shall determine the orientation for developing the network of hi-tech parks within the region, based on an assessment of the capacity to satisfy the requirements prescribed in Clause 3 of this Article during the planning period, consistent with the socio-economic development requirements and the science, technology, innovation, and digital transformation development requirements of administrative divisions within the region.

2. The development direction for hi-tech parks within the provincial planning shall set out the anticipated scale, location, and development direction of hi-tech parks within the province that have already been determined in the regional planning based on an assessment of the capacity to satisfy the requirements prescribed in Clause 3 of this Article during the planning period.

3. The determination of the development direction for hi-tech parks within the regional planning or provincial planning shall be based on an assessment of the capacity to satisfy the following requirements:

a) The anticipated position and role of the hi-tech park for the socio-economic development objectives and orientation and in connection with the innovation system, other functional areas, and the hi-tech ecosystem within the development scenario of the planning;

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4. The development direction for hi-tech parks within regional planning, provincial planning, and other relevant planning already approved by the competent authority shall serve as the basis for establishing, expanding, and adjusting hi-tech parks.

Article 19. Conditions for establishing, expanding, and adjusting hi-tech parks

1. Conditions for establishing a hi-tech park include:

a) Satisfying the conditions prescribed in Clause 3 of Article 22 of the Law on High Technology.

b) The hi-tech park proposed to be established must be consistent with the development direction for hi-tech parks in the regional planning, the provincial planning, and other relevant planning;

c) Having a plan for constructing housing areas and public works adjacent to or surrounding the hi-tech park to ensure services for the lives of experts and workers working within the hi-tech park, ensuring feasibility and meeting the needs and construction progress of the hi-tech park;

d) Orientation for organizing functional subdivisions within the hi-tech park: the total area of the group of functional subdivisions providing services and utilities serving hi-tech and strategic technology activities within the hi-tech park (excluding the area of technical infrastructure, greenery, and water surface) shall not exceed 15% of the area of the hi-tech park;

dd) If a new hi-tech park is proposed to be established in a province that already has an existing hi-tech park, the occupancy rate of the existing hi-tech park(s) must be at least 60%.

2. Conditions for expanding a hi-tech park include:

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b) The technical infrastructure system of the existing hi-tech park must have completed construction investment in accordance with the approved general construction plan (if any) and the approved construction subdivision planning;

c) The occupancy rate of the existing hi-tech park must be at least 60%;

d) The area proposed for expansion of the hi-tech park must have a location, scale, and conditions ensuring convenient connection with the technical infrastructure system, social infrastructure, and the activities of the existing hi-tech park.

3. Conditions for adjusting a hi-tech park include:

a) The adjustment of the hi-tech park development plan must satisfy the conditions prescribed in Clause 1 of this Article;

b) For the proposed adjustment to the objectives or tasks of the whole or part of the hi-tech park, the proposed objectives and tasks for adjustment must be consistent with the tasks of the hi-tech park prescribed in Clause 2 of Article 22 of the Law on High Technology.

Article 20. Establishment, expansion, and adjustment of hi-tech parks

1. The provincial People's Committee shall decide on the establishment, expansion, or adjustment of a hi-tech park based on the Scheme for establishment, expansion, or adjustment of the hi-tech park that has been prepared, has undergone consultation with relevant agencies, and has been assessed in accordance with applicable regulations.

2. The Scheme for establishing a hi-tech park shall include the following content:

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b) An assessment of the current status, factors and conditions relating to geographical location, natural conditions, resources, science and technology, socio-economic conditions, national defense, and security, and the limitations and comparative advantages of the proposed area compared with other areas within the province or centrally affiliated city;

c) An assessment and explanation of the capacity to satisfy the conditions for establishing a hi-tech park prescribed in Clause 1 of Article 19 of this Decree (accompanied by relevant documents);

d) The proposed development plan for the hi-tech park, including: development objectives, nature, functions, and tasks of the hi-tech park; the development direction for priority sectors and fields within the hi-tech park; orientation for organizing functional areas to carry out the tasks prescribed in the Law on High Technology, preliminary spatial development orientation, land use planning; and orientation for human resource and management team development;

dd) The estimated total investment capital, methods for mobilizing resources, and the distinction of responsibility for investing in the technical infrastructure system of the hi-tech park; the plan and roadmap for investment, construction, and development of the hi-tech park;

e) Proposed solutions and organization of implementation;

g) A depiction of the plan for establishing the hi-tech park on a map at a scale of 1:10.000-1:25.000.

3. The Scheme for expanding a hi-tech park shall include the following content:

a) The legal basis for and the necessity of expanding the hi-tech park;

b) An assessment of the construction, development, and operation of the existing hi-tech park in accordance with the approved general construction plan (if any) and the approved construction subdivision planning; clarification of the occupancy rate of the hi-tech park;

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d) An assessment and explanation of the capacity to satisfy the conditions for expanding a hi-tech park prescribed in Clause 2 of Article 19 of this Decree (accompanied by relevant documents);

dd) The proposed development plan for the hi-tech park after expansion, including: development objectives, nature, functions, and tasks of the expansion area; the development direction for priority sectors and fields for the expansion area; orientation for organizing functional areas to carry out the tasks prescribed in the Law on High Technology, preliminary spatial development orientation, land use planning; and orientation for human resource development to meet expansion needs;

e) The estimated total investment capital, methods for mobilizing resources, and the distinction of responsibility for investing in the technical infrastructure system of the hi-tech park; the plan and roadmap for investment, construction, and development of the hi-tech park;

g) Proposed solutions and organization of implementation;

h) A depiction of the plan for establishing the hi-tech park on a map at a scale of 1:10.000--1:25.000.

4. The Scheme for adjusting a hi-tech park shall include the following content:

a) The legal basis for and the necessity of adjusting the hi-tech park;

b) An assessment of the construction, development, and operation of the existing hi-tech park in accordance with the approved general construction plan (if any) and the approved construction subdivision planning;

c) An assessment of the current status, and the factors and conditions relating to geographical location, natural conditions, resources, science and technology, socio-economic conditions, national defense, and security, and the influencing factors leading to the proposed adjustment of the hi-tech park;

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dd) The proposed development plan for the hi-tech park for the content to be adjusted, including: development objectives, nature, functions, and tasks; the development direction for priority sectors and fields; orientation for organizing functional areas to carry out the tasks prescribed in the Law on High Technology, preliminary spatial development orientation, land use planning; orientation for human resource development to meet post-adjustment needs; the estimated total investment capital, methods for mobilizing resources, and the distinction of responsibility for investing in the technical infrastructure system of the hi-tech park; the plan and roadmap for investment, construction, and development of the hi-tech park;

e) Proposed solutions and organization of implementation;

g) An assessment and explanation of the use of the area reduced in the case of a reduction in the area of the hi-tech park;

h) A depiction of the plan for the hi-tech park after adjustment on a map at a scale of 1:10.000-1:25.000 (where there is a change in the scale of the area, spatial organization, or land use planning of the functional areas).

5. The content for assessment the dossier on establishment, expansion, and adjustment of a hi-tech park shall include:

a) The legal basis for and the necessity of establishing, expanding, or adjusting the hi-tech park;

b) An assessment of the satisfaction of the conditions for establishing, expanding, or adjusting the hi-tech park prescribed in the corresponding regulations of Article 19 of this Decree;

c) An assessment of the feasibility of the hi-tech park's development plan; the plan for mobilizing resources to invest in the construction of the hi-tech park's technical infrastructure system and its connection with the infrastructure system already invested in (in the case of expansion or adjustment of the hi-tech park); and the capacity of the state budget to provide balanced funding;

d) A preliminary assessment of the science and technology, and socio-economic, contribution effectiveness of establishing, expanding, or adjusting the hi-tech park;

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6. The provincial People's Committee shall send the Scheme for establishing, expanding, or adjusting the hi-tech park for comments to the Ministry of Science and Technology, the Ministry of National Defense, the Ministry of Public Security, and other relevant ministries and agencies. Within 20 working days from the date of receiving the request for comments and the accompanying dossier, the requested agency shall send written comments on the content falling within the scope of its state management to the provincial People's Committee to complete the dossier.

7. In cases of a reduction or increase in the scale of the area, adjustment of the land use structure, or adjustment of the boundary of an existing hi-tech park, if the adjusted area is less than 5% of the area of the hi-tech park or less than 25 hectares, the competent authority shall adjust the hi-tech park's plan in accordance with laws on urban and rural planning, without having to carry out the procedures prescribed in Clauses 4, 5, and 6 of this Article.

If the name of the hi-tech park is changed, the provincial People's Committee shall issue a decision on changing the name without having to carry out the procedures prescribed in Clauses 4, 5, and 6 of this Article.

8. Based on the assessment results according to the content prescribed in Clause 5 of this Article, the provincial People's Committee shall decide on the establishment, expansion, or adjustment of the hi-tech park and shall organize the implementation of investment, construction, development, and state management tasks for the hi-tech park.

The decision on the establishment, expansion, or adjustment of the hi-tech park shall serve as the basis for formulating or adjusting the subdivision planning or detailed planning for the hi-tech park (if any); and for formulating or adjusting the investment plan for developing the technical infrastructure and social infrastructure systems serving the development of the hi-tech park in accordance with relevant laws.

Section 2. INVESTMENT IN THE CONSTRUCTION AND DEVELOPMENT OF HI-TECH PARKS

Article 21. Investment support from the state budget

1. The State shall prioritize the allocation of public investment capital, including state budget capital, official development assistance (ODA) capital, foreign concessional loan capital, and other support in accordance with law for investment preparation, site clearance, and the construction of technical infrastructure, technology infrastructure, and social infrastructure systems within hi-tech parks; social infrastructure works surrounding hi-tech parks; and infrastructure works connecting hi-tech parks with the surrounding area in accordance with the laws on public investment, laws on state budget, and other relevant laws. Public-private partnership investment shall be encouraged for constructing works and infrastructure systems and providing public services in accordance with the laws on public-private partnership investment.

Compensation, support, and resettlement projects; and large-scale, key investment construction projects for technical infrastructure and social infrastructure systems shall be allocated and mobilized with capital from the issuance of Government bonds and local government bonds in accordance with the laws on the state budget, public investment, and public debt management. The State shall encourage investors to voluntarily advance capital for compensation, support, and resettlement for site clearance of hi-tech parks.

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Priority shall be given to allocating capital for investing in technology infrastructure construction in subdivisions with research, development, and incubation functions within the hi-tech park.

3. Expenditure for the development of science, technology, and innovation infrastructure in accordance with laws on public investment and laws on science, technology, and innovation within hi-tech parks shall apply to national key research centers, testing centers, and laboratories.

4. The provincial People's Committee shall formulate a plan and estimate for recurrent expenditure from the state budget in accordance with laws on the budget and other relevant laws to ensure the operation of the Hi-tech park management board; the management, upkeep, maintenance, and operation of the technical infrastructure and social infrastructure systems of the hi-tech park (during the period when the hi-tech park has not yet been fully occupied and revenue is insufficient to cover expenditure); and other science, technology, and innovation activities of the Hi-tech park management board.

Article 22. Investment incentives and support for investment projects in hi-tech parks

1. Investment projects and activities within hi-tech parks shall be entitled to the incentives and support applicable to areas with particularly disadvantaged socio-economic conditions in accordance with laws on investment and other relevant laws.

2. Organizations and individuals operating within a hi-tech park shall be supported in labor recruitment and other related matters during their operations within the hi-tech park; and shall be supported in performance of administrative procedures relating to investment, enterprises, land, construction, the environment, labor, tax, customs, and other related procedures under the single-window and interlinked single-window mechanism in accordance with law.

3. Organizations and individuals operating within a hi-tech park shall be given priority to participate in the Science, technology, and innovation program on high technology; the Special national science, technology and innovation program on strategic technology; and support programs supporting innovative enterprises, human resource development, and other support programs of the Government, ministries, central and local authorities.

4. The provincial People's Council shall issue policies, support levels, budget estimates, and the allocation of resources within the administrative division’s authority to support investment in hi-tech parks in accordance with laws on state budget, laws on public investment, and other relevant laws; the provincial People's Committee shall organize the implementation of the policies decided by the provincial People's Council, and shall issue implementation measures within its authority.

Article 23. Investment in construction and operation of technical infrastructure within hi-tech parks

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2. For an investment project for the construction and operation of infrastructure within a hi-tech park that is partially invested in by the state budget for the construction of the technical infrastructure system:

a) For the area used for the construction of the technical infrastructure system and for public land use in accordance with the approved subdivision planning for construction of area of the infrastructure investment project, the Hi-tech park management board shall lease out land to the Infrastructure owner to invest in the construction of the technical infrastructure system and the public-use area. The Infrastructure owner may lease out the infrastructure it has invested in to production and business investors within the scope of the area of the infrastructure investment project, after the synchronous construction has been completed in accordance with the approved phases of the investment project;

b) For the area serving investment projects in production and business within the infrastructure investment project area (excluding the land area prescribed at Point a of this Clause), based on the progress of construction of the technical infrastructure systems and the investment attraction plan, the Hi-tech park management board shall hand over the land to the Infrastructure owner to carry out site preparation or the construction of workshops, offices, and warehouses for lease. After completing site preparation or the construction of workshops, offices, and warehouses, the Infrastructure owner shall hand the land back to the Hi-tech park management board.

The Infrastructure owner may lease out the technical infrastructure system it has invested in, and workshops, offices, and warehouses, to investors within the scope of the infrastructure investment project and may charge fees for the use of infrastructure as prescribed in Clause 8, Article 29 of this Decree, site preparation (if any), collect rent or purchase payments for workshops, offices, and warehouses, and other payments as prescribed (if any) from investors;

c) If the Infrastructure owner invests in the construction of workshops, offices, and warehouses for lease, they shall be issued a Certificate of Ownership of the workshops on the land, in accordance with laws on land applicable to cases where the owner of the construction work is not the land user, and may lease out the workshops in accordance with law;

d) If the Infrastructure owner voluntarily advances funds to carry out compensation and site clearance in accordance with the plan approved by the competent authority for the land area prescribed at Point a of this Clause, the amount advanced shall be included in the project's investment costs.

If the Infrastructure owner advances funds to carry out compensation and site clearance for land area that the State directly leases out to an investor as prescribed at Point b of this Clause, the investor shall reimburse the Infrastructure owner for the compensation and site clearance amount they advanced in accordance with the plan approved by the competent authority; this amount shall be deducted from the compensation and site clearance reimbursement, and from the land rent that the investor must pay to the State.

3. For a project on investment in the construction and operation of infrastructure within a hi-tech park that is not invested in by the state budget for the construction of the technical infrastructure system:

a) The Infrastructure owner shall be leased out land by the State to implement the project on investment in the construction and operation of the technical infrastructure of the hi-tech park;

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c) For investment projects subject to the criteria prescribed in Article 26 of this Decree, the Infrastructure owner may sublease land on which it has built the technical infrastructure system and offices, workshops, and warehouses only after the competent authority has issued a written confirmation that the investment project meets the hi-tech operation criteria prescribed in Article 26 of this Decree;

d) If the Infrastructure owner voluntarily advances funds to carry out compensation and site clearance in accordance with the plan approved by the competent authority, the amount advanced shall be deducted from the land rent payable, and the remaining amount shall be included in the project's investment costs.

4. For a hi-tech park whose technical infrastructure system is invested in and constructed using state budget funds, the areas with functions of research and development, incubation high technology and hi-tech enterprise, and hi-tech human resource training shall be given priority by the state budget to ensure investment in site clearance, ground leveling, and the synchronous construction of the technical infrastructure system.

5. Exemption from and reduction of land rent after the period of exemption from land rent for the basic construction period as prescribed in Clause 2 of Article 38 Decree No. 103/2024/ND-CP dated July 30, 2024 of the Government, prescribing land use levies and land rents for projects on investment in the construction and operation of infrastructure within hi-tech parks as prescribed in Clause 3 of this Article, shall be as follows:

a) Full exemption from land rent for the entire lease term for land area for sublease to projects on investment in carrying out hi-tech or strategic technology activities;

b) Exemption from land rent for 15 years and a 50% reduction of land rent for the remaining lease term for land area other than that prescribed at Point a of this Clause, except for the land area for constructing shared infrastructure within the hi-tech park that is not subject to land rent in accordance with Clause 5, Article 95 of Decree No. 102/2024/ND-CP dated July 30, 2024 of the Government, elaborating the Law on Land;

c) The Infrastructure owner may not include the amount of land rent that has been exempted or reduced in the sublease price of land for investment projects using land as prescribed at Points a and b of this Clause.

6. The calculation of land rent payable for land area entitled to exemption from land rent for 15 years and a 50% reduction of land rent for the remaining lease term as prescribed in Clause 5 of this Article shall be as follows:

a) For annual land rent payment: After the land rent exemption period, the annual land rent payable shall be calculated as follows:

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Unit price of annual land rent as prescribed by regulations on land use levies and land rents

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Land area subject to land rent

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(100% - 50%)

b) For lump-sum land rent payment for the entire lease term, the land rent payable shall be calculated as follows:

Land rent payable

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Land area subject to land rent

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(100% - 50%)

Article 24. Policies for development of social infrastructure serving workers in hi-tech parks

1. The provincial People's Committee shall plan housing areas and the system of social infrastructure works adjacent to or surrounding the hi-tech park, ensuring convenient transport connection to directly serve workers working within the hi-tech park and determine the development plan for the hi-tech park when formulating the provincial planning, and ensuring that construction investment is consistent with the needs and construction progress of the hi-tech park.

2. The State shall encourage organizations and individuals with sufficient experience and capacity to participate in investing in the construction and operation of social infrastructure works within and outside the hi-tech park and housing areas located outside the hi-tech park to directly serve workers working within the hi-tech park.

3. Persons eligible for renting, lease-purchasing, purchasing housing and accommodation facilities serving workers at the hi-tech park (housing areas shall only be arranged outside the boundary of the hi-tech park):

a) Organizations that are investors, and individuals who are experts and workers working within the hi-tech park, may rent housing during the period of their operation or work within the hi-tech park;

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Article 25. Policies for hi-tech and strategic technology research and development, incubation, and training

1. The state budget shall prioritize the construction, within the hi-tech park, of hi-tech and strategic technology research and development facilities; large-scale laboratories meeting international standards for research, analysis, testing, and calibration; hi-tech and strategic technology incubators, and hi-tech and strategic technology enterprise incubators; hi-tech human resource training facilities; and hi-tech and strategic technology information infrastructure.

2. The State shall prioritize the implementation of science, technology, and innovation programs; bilateral and multilateral cooperation programs, agreements, and arrangements; and international integration schemes on high technology and strategic technology within the hi-tech park.

3. The State shall prioritize the implementation of programs, projects, and sandboxes on high technology and strategic technology, and new policies for management of high technology and strategic technology within the hi-tech park.

4. Encouraging the organization of national- and international-scale technology fairs and exhibitions within the hi-tech park; prioritizing the promotion of hi-tech and strategic technology products on the information media of the Ministry of Science and Technology and on national and local technology trading floors.

5. Encouraging and creating favorable conditions for organizations and individuals providing services for the assessment, valuation, and appraisal of high technology, technology transfer consulting, intellectual property, legal services, brokerage, investment, finance, insurance, other science and technology services, and other services in order to promote the commercialization of research and development results and technology transfer.

Section 3. OPERATIONS WITHIN HI-TECH PARKS

Article 26. Criteria for investment projects within hi-tech parks

1. In addition to satisfying laws on investment and other relevant laws, an investment project within a hi-tech park must satisfy the following criteria:

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b) Applying environmentally friendly and energy-saving measures;

c) Being consistent with the plan, and the capacity to provide technical infrastructure and social infrastructure of the hi-tech park and with other relevant laws;

d) The investor proposing the investment project must have the financial capacity or the ability to mobilize other lawful resources to meet the requirements for investment capital for construction, maintenance, and operation of the project; and have the technological and management capacity to ensure the construction and implementation of the investment project on schedule and according to plan;

dd) Priority shall be given to investment projects with an investment rate (project investment cost per unit of land area) higher than the average investment rate within that functional subdivision;

e) Each type of investment project for carrying out hi-tech or strategic technology activities must also satisfy the criteria for the corresponding type of investment project prescribed in Clauses 2, 3, 4, 6, and 8 of this Article.

2. A project on investment in a hi-tech or strategic technology research and development center carrying out activities as prescribed in Clause 2 of Article 11 and Clause 1 of Article 12 of the Law on High Technology must satisfy the criteria prescribed in Clause 1 of this Article and the following criteria:

a) Having objectives, plans, and a roadmap for hi-tech or strategic technology research and development; having a plan for the transfer, cooperation, commercialization, and application of high technology or strategic technology to create hi-tech or strategic technology products and services;

b) The technology or product of the investment project must be consistent with the List of high technologies prioritized for investment and development, the List of high-tech products encouraged for development, or the List of strategic technologies issued by the Prime Minister.

If the technology or product of the investment project is a new, advanced technology or product requiring investment attraction but is not included in the aforementioned lists, the provincial People's Committee shall report to the Ministry of Science and Technology, and the Ministry of Science and Technology shall seek the Prime Minister's opinion on approving the research and development technology or product of such project;

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d) Each main research and development field of the investment project must have at least 01 member directly participating in research and development activities with a minimum of 05 years of experience in conducting research and development activities in that field;

dd) Total annual expenditure for research and development activities must be at least 80% of the investment project's total annual operating expenditure.

The content of expenditure for research and development activities specified in this clause shall be prescribed at Points a, b, and c of Clause 2 of Article 15 of Decree No. 265/2025/ND-CP.

e) Having all necessary machinery and equipment for research and development activities appropriate to the project's research and development field, being arranged within a working space that ensures occupational safety and hygiene standards in accordance with Vietnamese law.

3. A project on investment in a hi-tech and strategic technology incubator, and hi-tech and strategic technology incubator, or hi-tech and strategic technology enterprise incubator must satisfy the criteria prescribed in Clause 1 of this Article and the criteria for hi-tech and strategic technology incubators, hi-tech and strategic technology incubators, and hi-tech and strategic technology enterprise incubators prescribed by the Minister of Science and Technology.

The Hi-tech park management board shall monitor, supervise, and provide guidance on the organization of the selection of enterprises and projects for incubation as prescribed in this Clause.

4. A project on investment in the provision of hi-tech or strategic technology services must satisfy the criteria prescribed in Clause 1 of this Article, and the hi-tech or strategic technology service provided must fall within the List of hi-tech products encouraged for development or the strategic technology products falling within the List of strategic technologies issued by the Prime Minister.

5. For investment projects prescribed in Clauses 2, 3, 4, 6, and 8 of this Article, the Hi-tech park management board shall connect with educational institutions to organize training, refresher training, and vocational skills improvement programs on high technology and strategic technology, provided that the following criteria are satisfied:

a) Training human resources for research and development of high technology or strategic technology falling within the List of High technologies prioritized for investment and development and the List of strategic technologies issued by the Prime Minister; and training highly qualified personnel in operating equipment and production lines for producing hi-tech or strategic technology products and providing hi-tech or strategic technology services;

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The Hi-tech park management board shall monitor, supervise, and provide guidance on the organization of or connection in organizing, training, refresher training, and vocational skill improvement programs on high technology and strategic technology as prescribed in this Clause.

6. Within a hi-tech park prescribed at Point a of Clause 3 of Article 27 of the Law on High Technology, in cases of further performance of the task of attracting investment projects applying high technology to produce hi-tech products, the investment project must satisfy the criteria prescribed in Clause 1 of this Article and the following criteria:

a) The technology applied in the investment project falls within the List of high technologies prioritized for investment and development issued by the Prime Minister;

b) The investment project must use energy in an economical and efficient manner;

c) The quality management system meets specialized international standards;

d) The investment project must comply with environmental standards and technical regulations within the field of the investment project's operations in accordance with Vietnamese law. The investment project are encouraged to achieve the ISO 14000 international environmental standard or an equivalent standard;

dd) The products of the investment project falling within the List of hi-tech products encouraged for development issued by the Prime Minister, of which the proportion of the investment project's annual revenue from producing such products must reach at least 80% of the project's total annual revenue;

e) The number of employees who have been issued vocational education diplomas or certificates, or university degrees must be at least 75% of the investment project's total workforce;

g) The number of employees with a qualification of college level or higher directly participating in the investment project's hi-tech research and development activities must meet the following requirements:

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g.2) For other cases: at least 5% of the project's total workforce;

c) Employees must have an indefinite-term employment contract or an employment contract with a term of 01 year or more to directly participate in technology research and development activities of the investment project specified in this clause, in which the number of employees with college degrees must not exceed 30%.

i) The ratio of total expenditure on research and development activities per year to the total annual revenue of an investment project must satisfy the following requirements:

i.1) For investment projects that disburse a minimum of 6.000 billion VND within three years from the date of issuance of the investment registration certificate or investment guideline approval or for projects with a total annual revenue reaching at least 10.000 billion VND within three years from the year starting to generate revenue: Achieve at least 0,5%;

i.2) For the remaining cases: Achieve at least 1%;

The content of expenditure for research and development activities specified in this Article shall be prescribed at Points a, b, and c of Clause 2 of Article 15 of Decree No. 265/2025/ND-CP.

k) The technology chain of the project must be invested in a uniform and advanced manner, organized through specialization and automation methods. At least one-third of the automated devices must be controlled by programs and set up in a workspace that ensures occupational health and safety standards in accordance with Vietnamese law. New investment cases shall be prioritized 100%.

7. Regulations on export processing enterprises within hi-tech parks established before July 1, 2026 are prescribed in Point a of Clause 3 of Article 27 of the Law on High Technology.

a) An export processing enterprise is an enterprise established to implement an investment project applying high technology to produce hi-tech products dedicated to exports, separated from the outside area in accordance with the regulations applicable to free trade zones under laws on export and import duties;

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c) Investment registration for a project on investment in establishment of an export processing enterprise shall comply with laws on investment and Clause 6 of this Article; the investment project dossier shall include the documents prescribed for an investment project applying high technology to produce hi-tech products, and a Commitment statement on the capacity to satisfy the customs inspection and supervision conditions applicable to free trade zones as prescribed under laws on export tax and import tax; the investment objective of the export processing enterprise shall be recorded in the Investment guideline approval decision/Investment registration certificate or the written confirmation that the investment project satisfies the hi-tech operation criteria prescribed in Article 31 of this Decree.

8. Within a hi-tech park prescribed at Point a of Clause 3 of Article 27 of the Law on High Technology, in cases of further performance of the task of attracting projects on investment in training institutions, the investment project must satisfy the criteria prescribed in Clause 1 of this Article and the following criteria:

a) Training human resources for research and development of high technology or strategic technology falling within the List of high technologies prioritized for investment and development issued by the Prime Minister; and training highly qualified personnel in operating equipment and production lines for producing hi-tech products and providing hi-tech services;

b) The investment project must comply with applicable regulations of Vietnam on human resource training and development;

c) The investment project must orient toward forming a strong scientific research collective, and develop a hi-tech human resource training institution achieving international standards.

Article 27. Rights and obligations of investors executing investment projects and Infrastructure owners within hi-tech parks

1. In addition to the general rights and obligations of investors and enterprises under laws on investment, laws on enterprises, this Decree, and other relevant laws, an investor executing an investment project within a hi-tech park shall have the following rights and obligations:

a) Comply with regulations on security and order, occupational safety and hygiene, construction quality, environmental protection, and fire and explosion prevention and control; remit revenues, fees, and charges as prescribed;

b) Cooperate with the police force and competent authorities in formulating plans for fire safety, and for ensuring security, order, and social safety within the area;

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d) An investor using land, workshops, offices, or warehouses within the scope of an infrastructure investment project area as prescribed in Clause 2 of Article 23 of this Decree shall pay fees for using infrastructure invested in by the State as prescribed in Clause 5 of Article 29 of this Decree; the compensation for site clearance and fees for using infrastructure invested in by the Infrastructure owner as prescribed in Clause 7 of Article 29 of this Decree; and rents for workshops, offices, and warehouses, and site preparation costs (if any);

dd) An investor using land, workshops, offices, or warehouses within the scope of an infrastructure investment project area as prescribed in Clause 3 of Article 23 of this Decree shall pay rents for land, workshops, offices, and warehouses to the Infrastructure owner (if any); fees for using infrastructure invested in by the State as prescribed in Clause 5 of Article 29 of this Decree.

2. In addition to Clause 1 of this Article, an investor using land, offices, workshops, or warehouses to implement an investment project falling within Article 26 of this Decree must satisfy the criteria for the corresponding type of investment project.

The investor's commitment to satisfying the criteria prescribed in Article 26 of this Decree shall be recorded in the Investment guideline approval decision/Investment registration certificate/Decision on land allocation without land levy/Land lease decision/ contract for land lease (sublease of land), or the written confirmation that the investment project satisfies the hi-tech operation criteria prescribed in this Decree, serving as the basis for investment monitoring, assessment, inspection, and imposition of penalties when the investor commits violation, including: not being entitled to investment incentives; suspension or partial suspension, termination or partial termination of the project's operation if, after 01 year or the time limit prescribed in the suspension decision, the investor fails to remedy the violation in accordance with the Law on Investment and other relevant laws.

3. In addition to Clause 1 of this Article, the Infrastructure Owner shall have the following rights and obligations:

a) Rent, agree, or cooperate with other investors in investing in the construction, upkeep, maintenance, and operation of hi-tech park infrastructure works, or in sharing infrastructure works within and outside the fence of the hi-tech park in accordance with civil laws and other relevant laws;

b) Organize the collection of payments as prescribed in Clause 8 of Article 29 this Decree;

c) Cooperate with the Hi-tech park management board, the tax authority, and relevant agencies in inspecting, supervising, and imposing penalties regarding the compliance with regulations within the scope of the hi-tech park infrastructure construction investment project area;

d) The Infrastructure owner prescribed in Clause 3 of Article 23 of this Decree must, when carrying out the procedure for applying for Investment guideline approval, commit to attracting industries and types of investment projects that are consistent with the development direction of the hi-tech park set out in the Decision on establishment or expansion of the hi-tech park, or the decision of the competent authority on adjusting the operational objectives of the hi-tech park; and must commit to attracting existing hi-tech investment projects that meet that satisfy the criteria prescribed in Article 26 of this Decree, and shall implement a mechanism for inspecting and supervising the compliance of investment projects with these criteria, and submit annual or ad hoc report on implementation results to the Hi-tech park management board.

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1. The Hi-tech park management board shall cooperate with relevant agencies and the Infrastructure owner in monitoring and assessing investment, construction, and development activities within the hi-tech park; monitoring, assessing, and inspecting the content prescribed in the Investment guideline approval decision/Investment registration certificate, or the written confirmation that the investment project satisfies the hi-tech operation criteria prescribed in this Decree, and compliance with requirements on planning, construction, land, environmental protection, science and technology, and other relevant laws; providing guidance and resolving obstacles arising during the implementation of investment projects within the hi-tech park; in imposing penalties for administrative violations in accordance with law; and deciding the suspension/ partial suspension or termination/partial termination of the operation of an investment project within the hi-tech park in accordance with laws on investment.

The Hi-tech park management board shall review and assess the satisfaction of the criteria annually or on an ad hoc basis as prescribed in Article 26 of this Decree by investment projects.

2. If an investment project prescribed in Article 26 of this Decree must undergo procedures for Investment guideline approval or the issuance of an Investment registration certificate, the Investor shall be responsible for explaining and committing to ensuring the criteria prescribed in Article 26 of this Decree for the corresponding type of investment project in the application for Investment guideline approval/issuance of the Investment registration certificate. The authority competent to grant Investment guideline approval/issue the Investment registration certificate in accordance with the laws on investment, shall organize the appraisal or assessment of this content within the procedures for Investment guideline approval or the issuance of an Investment registration certificate. The details of the investor's commitments to satisfying the criteria prescribed in Article 26 of this Decree shall be recorded in the Investment guideline approval decision/Investment registration certificate, serving as the basis for investment monitoring, assessment, inspection and imposition of penalties in the event of a breach of the commitments in accordance with the Law on Investment and other relevant laws.

3. If an investment project prescribed in Article 26 of this Decree does not have to carry out procedures for Investment guideline approval or the issuance of an Investment registration certificate, the Investor shall be responsible for explaining and committing to ensuring the criteria prescribed in Article 26 of this Decree for the corresponding type of investment project in accordance with procedures prescribed in Article 31 of this Decree. The commitments made shall serve as the basis for investment monitoring, assessment, inspection, and imposition of penalties in the event of a breach of the commitments in accordance with the Law on Investment and other relevant laws.

4. Based on the development strategy and plan for each period, the Hi-tech park management board shall formulate and submit the List of projects attracting investment within the hi-tech park to the provincial People's Committee for issuance.

The List of projects attracting investment within the hi-tech park shall be updated at least once every two (02) years, and shall be published on the website of the provincial People's Committee and the Hi-tech park management board.

Article 29. Management and operation of the technical infrastructure system

1. The Hi-tech park management board shall organize the management, use, operation, and upkeep of the technical infrastructure system of the hi-tech park invested in by the State, and works handed over by the Infrastructure owner as prescribed in Clause 2 of this Article, except for the works prescribed in Clause 3 of this Article.

2. The Infrastructure owner shall organize the management, use, operation, and upkeep of the technical infrastructure works they have invested in, or may hand such works back to the Hi-tech park management board or to electricity, water, and telecommunications enterprises for management, use, operation, and upkeep to ensure the synchronized operation of the entire system.

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4. The investment, construction, upkeep, maintenance, and operation of technical infrastructure works within the hi-tech park must satisfy the following requirements:

a) Being consistent with the construction plan and construction design approved by the competent authority;

b) Ensuring the synchronized operation of technical infrastructure works within the hi-tech park;

c) Ensuring the operation of investment projects within the hi-tech park.

5. Fees/Charges for using infrastructure invested in by the State (including wastewater treatment fees) are revenues used to offset the costs of management, use, operation, and upkeep of the technical infrastructure system invested in by the State, excluding construction investment costs. Annually, the Hi-tech park management board shall issue or submit report to the provincial People's Committee for issuance of the fee/charge rate for using infrastructure invested in by the State.

6. For a hi-tech park whose technical infrastructure system is wholly or partially invested in by state budget, the funding source for management, use, and operation of the technical infrastructure system invested in by the State shall be taken from the revenue collected for the use of infrastructure from investors, and shall be subsidized by state budget to offset costs during the period when the hi-tech park has not yet been fully occupied and revenue is insufficient to cover expenditure. State budget shall provide subsidies in accordance with regulations on the delegation of state budget management.

7. Fees/charges for using infrastructure invested in by the Infrastructure owner are revenues used to the costs of management, operation, and upkeep of the technical infrastructure system, and construction investment costs (for infrastructure construction investment projects prescribed in Clause 2 of Article 23 of this Decree) covered by the Infrastructure owner.

8. The Infrastructure owner shall determine the fees/charges for using infrastructure; site preparation costs; the sale or rental price of workshops, offices, and warehouses; the sublease price of land on which technical infrastructure has been built; and other service fees, in accordance with law, and shall register the price bracket and fees with the Hi-tech park management board. Where the Infrastructure owner within a hi-tech park is one for which the state budget has invested in the construction of part of the technical infrastructure system as prescribed in Clause 2 of Article 23 of this Decree, the above price bracket and fees must be approved by the Hi-tech park management board.

Periodically, once every 06 months, or in the event of an increase of more than 10% compared with the registered level, the Infrastructure owner shall register the price bracket and fees with the Hi-tech park management board. Where necessary, based on an assessment of relevant regulations and the level of impact on the local investment and business environment, the Hi-tech park management board shall organize the appraisal of the price bracket and fees, and shall request the Infrastructure owner to re-register the price bracket and fees prescribed in this Clause.

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Article 30. Temporary residence and stay within hi-tech parks

1. Within a hi-tech park if there is no place of permanent residence in accordance with laws on residence, employees and their families (including father, mother, spouse, and children) shall be permitted to take up temporary residence or stay at an accommodation establishment within the hi-tech park during the period of their work at the hi-tech park.

If a person is not an employee within the hi-tech park, they shall be permitted to stay at an accommodation establishment within the hi-tech park for a period of less than 30 days when participating in activities within the hi-tech park.

2. Regulations on accommodation establishments and temporary residence and stay within hi-tech parks:

a) Accommodation establishments must be arranged separately from production areas and offices, ensuring a safe distance in terms of the environment, hygiene, and occupational safety in accordance with laws on construction and other relevant laws; they must ensure security and order and must not affect the production and business activities of enterprises within the hi-tech park;

b) Employees who are Vietnamese citizens shall register temporary residence and stay in accordance with laws on residence; employees who are foreigners shall register temporary residence in accordance with laws on the entry, exit, transit, and residence of foreigners in Vietnam.

3. In cases of force majeure directly caused by natural disasters, environmental catastrophes, fire, epidemics, war, demonstrations, riots, or other emergency circumstances, employees shall be permitted to stay and remain at the enterprise within the hi-tech park in accordance with the following regulations:

a) Employees who are Vietnamese citizens shall be permitted to stay at the enterprise within the hi-tech park in accordance with laws on residence;

b) Employees who are foreigners shall be permitted to remain at the enterprise within the hi-tech park for a period not exceeding 30 days and must declare their temporary residence in accordance with laws on the entry, exit, transit, and residence of foreigners in Vietnam.

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1. The investor shall prepare 01 set of the application for confirmation that the investment project satisfies the criteria for hi-tech or strategic technology operation, and send it to the Hi-tech park management board via the National Public Service Portal, by post, or in person at the Single-window Division.

2. The application for confirmation that the investment project satisfies the criteria for hi-tech or strategic technology operation includes:

a) A written request to implement the investment project, including a commitment to bear all costs and risks if the investment project receives an assessment result of non-satisfaction;

b) Documents on the investor's juridical personality;

c) The investment project proposal, comprising the following main content: an explanation of and commitment to satisfying each criterion prescribed in this Decree; the objectives, scale, capital, and investment schedule; labor and land use needs; a proposal for enjoying investment incentives; and a preliminary environmental impact assessment.

3. Within 01 working day from the date of receiving a complete application, the Hi-tech park management board shall send the application to the Departments of Science and Technology, Finance, Industry and Trade, Agriculture and Environment, and other agencies, based on the relevant scope and field for opinions.

4. Within 07 working days from the date of receiving the complete application, the requested agency shall give its opinions on the satisfaction of the criteria prescribed in this Decree for the corresponding type of investment project.

5. Within 15 working days from the date of receiving the complete dossier, the Hi-tech park management board shall organize the assessment of the application and prepare an assessment report on the satisfaction of the criteria prescribed in this Decree for the corresponding type of investment project.

6. Is the result is satisfactory, within 01 working day, the Hi-tech park management board shall send the investor, the Infrastructure owner, and the project investor leasing offices, workshops, and warehouses (if any) a written confirmation that the investment project satisfies the criteria for hi-tech operation to serve as the basis for leasing or subleasing land, and leasing workshops, offices, and warehouses.

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Section 4. STATE MANAGEMENT OF HI-TECH PARKS

Article 32. Responsibilities for state management of hi-tech parks

1. The Government shall uniformly exercise state management over hi-tech parks nationwide, based on the specific assignment of tasks and powers to each ministry, ministerial agency, provincial People's Committee, and Hi-tech park management board as prescribed in this Decree; and direct the formulation and implementation of development plans and the issuance of policies and legislative documents on hi-tech parks.

2. The Prime Minister shall direct ministries, ministerial agencies, provincial People's Committees, and Hi-tech park management boards to implement the law and policies on hi-tech parks; and direct the handling and resolution of obstacles arising during the process of investment and management of operations of hi-tech parks that exceed the authority of ministries, ministerial agencies, and provincial People's Committees.

3. The Ministry of Science and Technology shall take charge in assisting the Government in uniformly exercising state management over hi-tech parks; take charge and cooperate with ministries, ministerial agencies, provincial People's Committees, Hi-tech park management boards, and relevant organizations in:

a) Formulating legal documents and policies on the management and development of hi-tech parks and submitting them to the competent authority for issuance, or issuing them within its own authority;

b) Seeking the Prime Minister's opinion on approving the technology or product of an investment project for a hi-tech research and development center as prescribed at Point b of Clause 2 of Article 26 of this Decree;

c) Issuing and implementing the reporting regulations, and summarizing and assessing the results of the construction, operation, and socio-economic effectiveness of hi-tech parks; building a national database and information system on hi-tech parks within the National Information System on Science and Technology;

d) Cooperating in monitoring and inspecting the construction investment and operation of hi-tech parks;

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4. Ministries and ministerial agencies, within their jurisdiction, shall:

a) Perform the function of state management over sectors and fields within their authority in respect of hi-tech parks;

b) Provide guidance and regulations on devolvement or delegation of authority to the Hi-tech park management board to perform a number of state management tasks within its authority in accordance with other relevant laws.

The devolvement and delegation of powers shall be carried out on the principle of ensuring stability, enabling the implementation of the "single-window and on-site" administrative mechanism, supporting investors in carrying out investment and business activities within the hi-tech park, and being appropriate to the capacity and organizational level of the Hi-tech park management board;

c) Inspecting, supervising, and imposing penalties within their state management authority in respect of the Hi-tech park management board and investors executing investment projects within the hi-tech park.

5. The provincial People's Committee shall take charge in directing and organizing the implementation of hi-tech park development tasks, and be accountable to the Government for the operations and investment effectiveness of the hi-tech park.

a) Propose the direction for developing hi-tech parks within the regional planning and the provincial planning, and organizing implementation after the plan has been approved by the competent authority; deciding on the establishment, expansion, and adjustment of hi-tech parks, issue the operating regulations of high-tech parks, and establish and organize the Hi-tech park management board; organize investment in the construction and development of the hi-tech park synchronously with the construction of the technical infrastructure and social infrastructure systems outside the hi-tech park;

b) Formulate budget estimates and allocate the local budget for investment, construction, investment subsidies, and ensure the operations of the hi-tech park, and submit them to the provincial People's Council for decision; propose capital sources for subsidization from the central government budget and mobilize other lawful capital sources to invest in the construction and development of the hi-tech park;

c) Submit reports to the provincial People's Council for issuance of policies and the allocation of resources for investment subsidization to attract investment and human resources, and to implement science, technology, and innovation programs within the hi-tech park within its authority;

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dd) Organize supervision, inspection and impose penalties; resolve complaints and denunciations; commend; provide guidance, support, and promptly resolve arising obstacles; submit reports and review the operations of the hi-tech park; and perform other state management tasks and powers in respect of the hi-tech park in accordance with law.

Article 33. Hi-tech park management board

1. The Hi-tech park management board is an agency affiliated to the provincial People's Committee, performing the function of management over the hi-tech park within the province or centrally affiliated city in accordance with the tasks and powers prescribed in this Decree, laws on public investment, investment, science, technology and innovation, land, construction, environmental protection, labor, and other relevant laws, and in accordance with devolvement and delegation of powers; provide guidance and support enterprises and investors in carrying out administrative procedures and implementing activities within the hi-tech park conveniently, and improve the effectiveness of inspection and supervision in management activities in respect of the hi-tech park.

2. The provincial People's Council shall decide the establishment of the Hi-tech park management board. The provincial People's Committee shall issue a decision prescribing the functions, tasks, and powers of the Hi-tech park management board in accordance with relevant laws, and the content of devolvement and delegation of authority from the People's Committees and Presidents of People's Committees at all levels to the Hi-tech park management board, and the mechanism for cooperation with relevant agencies ensure that the Hi-tech park management board performs tasks of state management of investment in the construction and development of the hi-tech park; science, technology, and innovation; investment; land; planning; construction; environmental protection; operation and upkeep of technical infrastructure; labor; occupational safety, hygiene, and food safety; inspection and supervision; dissemination and popularization of law; and other state management tasks within the high-tech park.

Article 34. Organizational structure and payrolls of the Hi-tech park management board

1. The provincial People's Committee shall decide the organizational structure and the designation and relief of duties for leadership positions of the Hi-tech park management board appropriate to the development situation of the hi-tech park, the tasks and powers of the Hi-tech park management board, and applicable law.

2. The civil servant payrolls and the number of employees of the Hi-tech park management board shall be allocated based on job positions linked to its functions, tasks, and scope of operation, and fall within the total civil servant payrolls and the number of employees of the province or centrally affiliated city allocated or approved by the competent authority.

The recruitment, use, and management of civil servants and employees of the Hi-tech park management board shall comply with applicable laws on labor, cadres, civil servants, and other relevant laws.

Chapter V

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Article 35. Hi-tech human resources

Hi-tech human resources prescribed in Clause 1 of Article 13 of the Law on High Technology are persons who directly participate in the research, development, design, integration, testing, trial production, operation, mastery, transfer, or commercialization of high technology or strategic technology in Vietnam, and meet one of the following criteria:

1. Technology research and development personnel

Persons holding a university degree or higher, with at least 03 years of experience in scientific research and technology development activities; who, within the most recent 05 years, are the author or co-author of at least 01 intellectual property subject matter relating to high technology or strategic technology that is protected and applied in practice; or who have at least 02 scientific articles published in reputable international journals; or who have received a national or international science and technology award.

2. Technology personnel

Persons holding a university degree or higher, or holding a high-level international professional skills certificate; with at least 03 years of experience within the most recent 05 years working directly at technology corporations or enterprises, and being core personnel directly designing, integrating, operating, optimizing, or mastering technology, or transferring hi-tech or strategic technology production lines.

3. Technology commercialization personnel

Persons who are founders, co-founders, or who hold the position of chief technology officer or a key professional position at an enterprise operating in the field of high technology or strategic technology; or who lead or directly participate in the commercialization, technology transfer, or development of hi-tech or strategic technology products that have already been put into production, business, or supply on the market, including activities of product development, intellectual property asset management, standardization, conformity assessment, production expansion, market development, or participation in supply chains.

Individuals shall self-declare, ensure the truthfulness and completeness of, and be accountable to the law the satisfaction of the criteria prescribed in this Article.

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1. Hi-tech human resources shall be exempt from personal income tax in accordance with laws on personal income tax.

2. Receive other benefits and policies stated in the employment contract:

a) Receive subsidies for training, refresher training, and re-training, and improvement of professional qualifications, technology skills, technology management, and innovation domestically and abroad;

b) Receive subsidies for research, testing, and development of high technology and strategic technology;

c) Receive subsidies of a portion of income or bonuses based on the performance of assigned tasks;

d) Being subsidies for renting housing, living expenses, travel expenses, and working conditions and social security for themselves and their family (if any), consistent with the requirements for attracting, retaining, and developing hi-tech human resources.

3. Receive support in participating in expert networks, international cooperation programs, and expert and scientist exchange programs.

4. Being considered for funding to proactively implement scientific research ideas and technology development in accordance with Decree No. 267/2025/ND-CP.

5. If a person wishes to become a civil servant or public employee, the competent agency or unit shall consider and decide their recruitment into such position; the person shall be entitled to preferential policies in accordance with laws on civil servants and public employees and other relevant laws.

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Article 37. Chief Engineers, outstanding scientists and experts in strategic technology

1. The Chief Engineer in strategic technology shall be determined according to the selection criteria prescribed in Decree No. 231/2025/ND-CP dated August 26, 2025 of the Government, on the selection and use of the Chief Engineer and Chief Architect for science, technology, innovation, and national digital transformation.

2. An outstanding scientist or expert is a Vietnamese person, an overseas Vietnamese, or a foreigner, possessing professional competence, expertise, and work experience, who satisfies one of the following standards:

a) Holding the academic title of Professor or Associate Professor, or holding a doctoral degree in strategic technology from a university ranked among the top 200 universities in the world in strategic technology according to one of the most recently published rankings of the following organizations: Quacquarelli Symonds (UK), Times Higher Education (UK), Shanghai Ranking Consultancy (China), U.S. News & World Report (USA), or a ranking published by the Ministry of Education and Training (if any);

b) Having recognized achievements in technology research and development consistent with the intended strategic technology research and development program, task, or project that he/she plans to participate in through one of the following results:

b.1) Being the author or co-author of an invention granted intellectual property protection titles related to strategic technology, which has been applied or transferred to create a product of practical value;

b.2) Being the author or co-author of an outstanding scientific and technological research work related to strategic technology, which has been widely applied and has brought practical effectiveness;

b.3) Having a technology product or solution that creates practical value and national or international socio-economic impact;

b.4) Having received a prestigious domestic or international science, technology, or innovation award;

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d) Being a senior expert, chief engineer, technology architect, technical manager, or holding a senior professional position at a leading technology group or enterprise or a reputable science and technology organization in the relevant field.

3. A Chief Engineer, an outstanding scientist or expert participating in the performance of strategic technology development tasks related to national defense, security, or falling within the scope of state secrets must satisfy the requirements of, and comply with laws on national defense, security, and protection of state secrets, and other relevant laws.

Article 38. Benefits and policies for chief engineers, outstanding scientists, and experts

Chief engineers, outstanding scientists, and experts selected and employed under employment contracts, directly performing strategic technology development tasks shall enjoy the following benefits and policies:

1. Salary, bonuses, and income:

a) Salary agreed upon in the employment contract, ensuring it is commensurate with the assigned tasks and consistent with the salary levels in the fields of science, technology, innovation, and digital transformation in the labor market;

b) Annual bonuses decided by the agency, organization, or unit assigned to lead the implementation of the strategic technology development task based on the assessment results of the assigned task, with a maximum of 6 months' salary as stated in the employment contract;

c) Bonuses obtained from leasing, selling, transferring, assigning the right to use, self-operating, or using the results of strategic technology research and development; results of strategic technology development tasks when contributing capital, cooperating, forming joint ventures, partnerships, providing services, or establishing enterprises in accordance with point a of clause 3 of Article 28 of the Law on Science, Technology and Innovation;

d) Initial subsidy of one month's salary as stated in the employment contract to stabilize housing, relocation, and essential purchases;

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2. Working conditions and environment

a) The right to decide technical and technological issues and proactively implement professional content, resolve technical difficulties within the scope of assigned tasks in accordance with applicable regulations;

b) Guaranteed funding for the use of key laboratories, research facilities, and science and technology infrastructure invested by the State to serve strategic technology research and development activities;

c) Chief engineers, outstanding scientists, and experts leading strategic technology development tasks may select and propose to the competent authority the deployment of personnel to participate in the task; may select personnel for the support staff and propose salaries, benefits, and policies appropriate to their professional requirements, within the approved budget; may propose the purchase of necessary foreign technologies, products, equipment, and technological know-how to serve strategic technology research and development activities;

d) Being reimbursed the costs of participating in domestic and overseas conferences, seminars, research cooperation, academic exchange, and professional work, directly serving the assigned tasks as prescribed.

3. Being assigned to hold a leadership or managerial title at a public science and technology organization in accordance with Article 37 of Decree No. 263/2025/ND-CP dated October 14, 2025, of the Government, elaborating and providing guidance for implementation of the Law on Science, Technology, and Innovation on the autonomy and self-responsibility mechanism of public science and technology organizations, human resources, talent, and awards in the field of science, technology, and innovation.

4. Housing, medical care, rest and recuperation, and other policies shall comply with Decree No. 249/2025/ND-CP dated September 19, 2025, of the Government, on mechanisms and policies for attracting science, technology, innovation, and digital transformation experts (hereinafter abbreviated as Decree No. 249/2025/ND-CP).

5. If a Chief Engineer, outstanding scientist or expert in strategic technology is eligible for multiple policies or benefits under different regulations, they shall be entitled to the single highest policy or benefit as proposed by the agency or organization employing them.

6. A Chief Engineer, outstanding scientist or expert holding sole Vietnamese nationality who, after completing their duties under the labor contract, wishes to do so, may be considered for recruitment as a civil servant or public employee, or for designation to a leadership or managerial position within agencies, organizations, and units of the Communist Party of Vietnam (CPV), the State, or socio-political organizations in accordance with Clause 2 of Article 9 of Decree No. 249/2025/ND-CP; and shall be entitled to the State's attraction and preferential employment policies for high-quality human resources in accordance with laws on cadres and civil servants, and laws on public employees.

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Article 39. Funding for implementation

1. The State shall ensure resources for implementing policies to attract, employ, and give preferential treatment to hi-tech human resources, Chief Engineers, outstanding scientists, and experts developing strategic technology and strategic technology products within state agencies.

2. Funding for paying the benefits and policies for hi-tech human resources, Chief Engineers, outstanding scientists, and experts shall be allocated within the funding for implementing the special national program and strategic technology development tasks.

Chapter VI

STATE MANAGEMENT OF HI-TECH AND STRATEGIC TECHNOLOGY ACTIVITIES

Article 40. Mechanism for performing the role of the focal state regulatory authority of high technology and strategic technology

1. The Ministry of Science and Technology shall perform the role of focal authority assisting the Government in the unified state management of hi-tech and strategic technology activities through the following measures:

a) Taking charge in providing guidance and coordinating the implementation of hi-tech and strategic technology policies, programs, and tasks nationwide;

b) Taking charge in compiling and handling cross-sectoral and cross-field issues arising during the implementation of the Law on High Technology;

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d) Prescribing the criteria, authority, and procedures for issuing confirmation documents, and for reporting on and inspecting encouraged hi-tech products and strategic technology products under the List of encouraged hi-tech products and the List of strategic technology products issued by the Prime Minister and produced in Vietnam.

Prescribing the cases for revoking or cancelling the confirmation document for a hi-tech product encouraged for development or a strategic technology product;

dd) The confirmation document for an encouraged high-technology product or a strategic technology product shall serve as the basis for considering entitlement to incentives in bidding, public procurement, commission, subsidization for purchasing new products through financial support vouchers, technology refinement, production expansion, and commercialization, in accordance with the law.

2. The Minister of Science and Technology shall prescribe the forms for the registration document, the explanatory statement demonstrating satisfaction of the criteria, the confirmation document, and the inspection record specified in Point d of Clause 1 of this Article.

3. Ministries, ministerial agencies, and provincial People's Committees shall cooperate, and provide information, data, and reports as requested by the Ministry of Science and Technology, in order to ensure unified management.

Article 41. Development and operation of the database and digital infrastructure on high technology and strategic technology

1. The Ministry of Science and Technology shall take charge in building, developing, and operating the database and digital infrastructure system serving state management of high technology and strategic technology; and shall connect it with national databases and relevant databases in accordance with the law.

2. The database and digital infrastructure specified in Clause 1 of this Article shall comprise the following main content:

a) Information on high technology and strategic technology; hi-tech products and strategic technology products; and information on hi-tech parks;

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c) Data serving the assessment of the effectiveness of hi-tech and strategic technology activities.

3. Agencies, organizations, individuals, and enterprises entitled to incentives and subsidies under this Decree shall update data and submit annual reports or ad hoc reports as requested; be accountable for the honesty, completeness, and accuracy of the reported data; and archive dossiers and provide explanations when requested. The content of reports shall comply with the regulations of the Minister of Science and Technology on reporting within the state management of the Ministry of Science and Technology.

4. The development, operation, and use of the database and digital infrastructure must ensure:

a) Connection and interconnection with the National Information System on Science, Technology, and Innovation;

b) Information safety and security in accordance with the law;

c) The ability to share and use data to serve management, oversight, and policy-making.

5. Data on recognition and confirmation documents, tasks, projects, products, enterprises, research and development centers, incubators, and hi-tech parks, once updated and authenticated on the database system, shall serve as the basis for use by state authorities in handling administrative procedures, considering incentives and subsidies, and follow-up inspection; organizations and enterprises shall not be required to resubmit information or documents already existing in the database, except where the data is incomplete, inaccurate, or has changed.

6. The Ministry of Science and Technology shall issue the list of shared data, data standards, connection methods, access authorization, and the responsibility for updating, authenticating, and protecting data.

Article 42. Assessment of the effectiveness of hi-tech and strategic technology activities

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2. Ministries, ministerial agencies, and provincial People's Committees shall organize the assessment of the effectiveness of hi-tech and strategic technology activities within their management scope; and compile and report the assessment results annually or on an ad hoc basis to the Ministry of Science and Technology for compilation.

Article 43. Inspection of hi-tech and strategic technology activities

1. The Ministry of Science and Technology shall take charge and cooperate with competent authorities in inspecting compliance with laws on high technology and strategic technology in accordance with the law.

2. Ministries, ministerial agencies, and provincial People's Committees, within their jurisdiction, shall organize the inspection of compliance with laws on high technology and strategic technology within their managed sector or field; and compile and report the inspection results periodically or on an ad hoc basis as prescribed.

Chapter VII

IMPLEMENTATION

Article 44. Addition of Clause 17 after Clause 16 of Article 38 of Decree No. 103/2024/ND-CP dated July 30, 2024, of the Government, on land use levies and land rents

"17. The exemption or reduction of land rent for Hi-tech research and development centers, Strategic technology research and development centers, strategic technology enterprises, and infrastructure investment and business projects in high-tech parks not invested in by the state budget for the construction of technical infrastructure systems, shall comply with laws on high technology and laws on land; if laws on high technology and laws on land both provide for the same matter, laws on high technology shall prevail."

Article 45. Transitional provisions

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2. In cases where state budget wholly or partly invested in technical infrastructure system of the hi-tech park, and the provincial People's Committee has allocated land to the Hi-tech park management board for management, if the construction plan approved by the competent authority prior to July 1, 2014, already included residential areas and public works serving the daily life of experts and employees working in the hi-tech park within the boundaries of the hi-tech park as specified in Clause 12, Article 112 of Decree No. 102/2024/ND-CP dated July 30, 2024, of the Government, elaborating the Land Law, the above-mentioned works may continue to be carried out in accordance with the approved construction plan.  Organizations acting as investors and individuals working as employees at the hi-tech park may rent housing under this Clause during their working period at the hi-tech park; employees and their family members (including father, mother, spouse, and children) may reside and register temporary residence during the working period at the hi-tech park.

The provincial People's Committee shall issue regulations on the housing rental and living arrangements of employees and their family members under this clause.

3. Organizations and enterprises that have been granted a Hi-tech enterprise certificate, a Hi-tech application activity certificate, a Hi-tech incubator/ Hi-tech enterprise incubator certificate, or a Hi-tech agricultural enterprise certificate (hereinafter referred to as the "Certificate") under the Law on High Technology No. 21/2008/QH12 shall continue to apply the regulations in effect at the time of issuance until the expiration date stated in the Certificate.  The competent Certificate-issuing agency shall continue to conduct inspection and handling of organizations and enterprises granted a Certificate in accordance with the law prior to the effective date of the Law on High Technology No. 133/2025/QH15, until the Certificate expires.

4. Investors in a hi-tech park who have been granted the following types of documents: an Investment license, an Investment incentive certificate, an Investment certificate, an Investment registration certificate, or documents of equivalent legal validity under laws on investment, prior to the effective date of this Decree, may carry out the investment project in accordance with the above-mentioned documents in accordance with laws on investment.

5. The decision to expand or adjust a hi-tech park established by a competent authority prior to July 1, 2026, shall be carried out by the provincial People's Committee in accordance with this Decree.

6. Transitional provisions on the exemption or reduction of land rent for cases where a Hi-technology research and development center, Strategic technology research and development center, strategic technology enterprise, or an infrastructure investment and business project in a hi-tech park not invested in by the state budget for the construction of technical infrastructure systems, was leased land by the State prior to the effective date of this Decree:

a) If the land user was leased land by the State under the form of a lump-sum land rent payment for the entire lease term, the regulations of the law in effect at the time the land was leased by the State shall apply;

b) If the land user was leased land by the State under the form of annual land rent payment, the exemption or reduction of land rent shall apply in accordance with this Decree from the effective date of this Decree.

7. Science and technology tasks under the National hi-tech development program prescribed by the Law on High Technology No. 21/2008/QH12 and the Law on Science and Technology No. 29/2013/QH13 shall continue to be implemented until the task is completed in accordance with the Law on High Technology No. 21/2008/QH12, Article 73 of the Law on Science, Technology, and Innovation No. 93/2025/QH15, and their guiding documents.

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Article 46. Effect

1. This Decree comes into force from July 01, 2026.

2. Decree No. 10/2024/ND-CP dated February 1, 2024 of the Government, on hi-tech parks, shall cease to be in effect from the date this Decree comes into effect.

3. If documents cited in this Decree are amended or replaced, the newer documents shall apply.

Article 47. Implementation

Ministers, heads of ministerial agencies, Presidents of provincial People's Committees, heads of hi-tech park management boards, and relevant organizations and individuals are responsible for implementing this Decree.

ON BEHALF OF GOVERNMENT
PP. PRIME MINISTER
DEPUTY PRIME MINISTER




Ho Quoc Dung

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