FAQs

On December 10, 2025, at the 10th Session of the 15th National Assembly, the High Technology Law No. 133/2025/QH15 was officially adopted, replacing the High Technology Law of 2008. The revised law introduces several notable updates as follows:

 

One of the most significant and breakthrough highlights of the new law is the official introduction and legalization of the concept of Strategic Technologies (ST). Under the new provisions, ST refers to technologies with transformative and far-reaching impacts that play a crucial role in strengthening technological self-reliance, enhancing national competitiveness, and ensuring national defense and security.

 

The inclusion of ST in the law reflects a new strategic mindset and serves as a key step in affirming Vietnam’s position and independence on the global technology map. The Government commits to mobilizing national resources to invest in the development, application, and mastery of these technologies in order to drive sustainable socio-economic growth. This is not merely a legal definition but also a declaration of Vietnam’s highest national priority in the digital era.

 

Instead of broad and generalized incentives, the 2025 High Technology Law establishes a transparent set of quantitative criteria to determine the lists of high technologies and strategic technologies. These criteria focus on practical efficiency, including:

 

Total Factor Productivity (TFP)

 

The proportion of value added in the product structure

 

Localization rate, encouraging the participation of domestic supply chains

 

The ratio of investment in Research and Development (R&D), requiring enterprises to invest in innovation rather than solely engaging in processing or assembly activities

 

Notably, technological mastery and autonomy are introduced for the first time as core criteria for eligibility for incentives, aiming to reduce reliance on externally transferred technologies.

 

The 2025 High Technology Law marks a turning point in financial policy by introducing a tiered tax incentive model, designed to direct investment capital toward the most valuable sectors.

 

Highest incentive level: Applied to projects investing in strategic technologies, R&D centers for strategic technologies, and leading high-tech enterprises that meet stringent requirements on localization and R&D investment.

 

Manufacturing incentives: For the first time, enterprises producing high-tech products are also eligible for tax incentives, helping create a complete ecosystem from research to practical manufacturing.

 

Foundation-level incentives: Applied to activities involving the application of high technologies in production and services.

 

This tiered structure ensures that national financial resources are allocated effectively while motivating enterprises to continuously upgrade their technological capabilities to reach higher levels of incentives.

 

The new law establishes a more open and attractive legal framework for experts, scientists, and innovators. Policies encouraging research and innovation-driven startups in strategic technology fields are particularly emphasized.

 

Accordingly, the law allows pilot production of high-tech and strategic technology products directly within high-tech parks, enabling research outcomes to be quickly commercialized. It also focuses on building an enabling working environment and specialized policies to attract and retain leading experts, ensuring they have the necessary conditions to contribute and innovate in Vietnam.

 

Another forward-looking and human-centered feature of the law is the formal recognition of the high-tech ecosystem and high-tech urban areas.

 

The high-tech ecosystem is defined as a core development pillar, where high-tech enterprises play the central role while closely connecting with research institutes, universities, and service organizations.

 

High-tech urban areas represent a new spatial development model that is not only a workplace but also an ideal “living ecosystem.” These areas are designed with modern amenities and green, clean, and civilized environments to serve experts, scientists, and their families, enabling them to focus on research and innovation.

 

High-tech parks and high-tech agricultural zones will gradually shift from mass production toward research, technology development, and pilot-scale manufacturing.

 

In addition, the law strengthens decentralization by granting provincial People’s Committees greater authority to establish and manage high-tech parks, enabling local governments to proactively and flexibly attract investment. Management procedures will be implemented through the National Digital Platform, ensuring transparency, objectivity, and the reduction of administrative procedures.

 

All management activities will be conducted through the National Digital Platform. The performance of high-tech activities will be evaluated objectively and transparently based on statistical indicators, measurement criteria, and digital data.

 

This serves as the basis for the Government to further decentralize authority to localities, minimize administrative procedures, and accelerate the implementation of high-tech projects.

 

Source: Government Electronic Newspaper