Apply from the first year of revenue generation. In case of continuous losses from the year of establishment, tariffs apply from the fourth year onwards.



Enterprises focuses on technology transfer or production investment in one of the following fields:

  1. Mechanical engineering
  2. Electronic information technology
  3. Automobile assembly and production
  4. Textiles & garments
  5. Footwear & leather products
  6. High technology

Selection criteria:

1. Must be on the development priorities list stated in the Appendix of Decree 111 regarding product production; must not be included in the list in the Appendix of Circular 55.

2. In the case that the products are in the Appendix to Circular 55, the products are restricted to products manufactured in the country before 01 January 2015 and must receive a standardisation certificate. These include the EU technical standards of the European Standardisation Committee or equivalent certificates (refer to relevant regulations). Certification bodies include the Department of Supporting Industry, the Department of Industry, and the Ministry of Industry and Trade of Viet Nam.



Businesses that focus on manufacturing software products, environmental pollution management products, environmental monitoring and analysis equipment, and high-tech development support products.

1. Subject of application:

  • Article 75 of Investment Law No. 68/2014/QH13.
  • Clause 1 amending Article 18 of High Technology Law 21/2008/QH12.
  • According to Article 6 of the High Technology Law, high-tech products are prioritised.
  • For the production and quality control of energy-saving and environmentally friendly solutions, Vietnamese standards and technical regulations shall be applied. If Vietnamese standards cannot be applied, the application of International standard shall be used.
  • The Prime Minister will decide on other criteria.

2. Applicable Conditions:

The proportion of revenue from high-tech products accounts for more than 70% of the total revenue of the enterprise. In case a part of net profit is reinvested for research and development purposes in Viet Nam, – Small and medium enterprises: more than 1% – If the total investment capital is more than VND 100 billion VND, with more than 300 workers: more than 0.5%.

3. The ratio of employees with a university education or higher directly involved in research development:

Small and medium enterprises: more than 5% – If the total investment capital is more than VND 100 billion VND, with more than 300 employees: more than 2.5% (minimum 15 people).

4. Businesses must satisfy both the subject and applicable conditions:

  • Licensing agencies include the High-Tech Certification Office and the Ministry of Science and Technology.