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Decree No. 260/2026/ND-CP stipulates many preferential policies to support organizations and individuals conducting scientific research, high technology development, and strategic technology activities. Download Incentive policy, support for research and development of high technology and strategic technology The Government issued Decree No. 260/2026/ND-CP detailing and implementing measures for a number of articles of the Law on High Technology. In particular, the Decree regulates preferential policies to support organizations and individuals carrying out scientific research, high-tech development, and strategic technology activities. Preferential and support policies for organizations and individuals carrying out scientific research, technological development and innovation in high technology According to Clause 2, Article 11 of the Law on High Technology, high-tech research and development activities in the List of high technologies prioritized for investment and development include: a) Research on high-tech innovation and core technology; b) Research on decoding, mastering and improving high technology; c) Research on application, testing and perfection of high technology. The Decree stipulates that organizations and individuals carrying out high technology research and development activities on the List of high technologies prioritized for investment and development promulgated by the Prime Minister as stipulated in Clause 2, Article 11 of the Law on High Technology are entitled to the following incentive and support policies: 1- Incentives and support when performing high technology tasks: Funds are managed by the National Science and Technology Development Fund (NAFOSTED Fund), National Technology Innovation Fund (NATIF Fund), Science, Technology and Innovation Development Fund of ministries, ministerial-level agencies, other central agencies, Provincial Peoples Committees (Local Ministry Funds); local ministries; c) Priority is given to considering conducting controlled testing of new technologies, products, and business models in accordance with the provisions of law on science, technology and innovation and other relevant laws; Priority is given to using services at key national research and testing centers and laboratories invested by the State.2. Tax incentives and support: a) Exemption from import tax for machinery, equipment, spare parts, specialized supplies, documents, specialized scientific books and newspapers used directly for high-tech research and development according to the provisions of law on export tax and import tax; b) Expenses incurred in the tax period related to high-tech research and development activities of the enterprise specified in Point e, Clause 3, Article 11 of the Law on High Technology are applied according to regulations at Point a1, Clause 1, Article 9 of Decree No. 320/2025/ND-CP dated December 15, 2025 of the Government detailing a number of articles and measures to organize and guide the implementation of the Law on Corporate Income Tax (Decree No. 320/2025/ND-CP). Funding costs and costs for high-tech research and development activities of enterprises are implemented according to regulations. stipulated in Article 15 of Decree No. 265/2025/ND-CP dated October 14, 2025 of the Government detailing and guiding the implementation of a number of articles of the Law on Science, Technology and Innovation on finance and investment in science, technology and innovation (Decree No. 265/2025/ND-CP).3- Incentives and support for human resources: a) Individuals Directly conducting high-tech research and development is exempt from personal income tax for salaries and wages incurred when performing high-tech tasks and income from copyright when research results are commercialized in accordance with the law on personal income tax; NAFOSTED or from the Fund of local ministries according to the provisions of law on science, technology and innovation. 4- Support for intellectual property and commercialization of research results: a) Support up to 100% of consulting costs for building registration dossiers for protection of domestic and foreign intellectual property rights according to the provisions of law on science, technology and innovation; b) Products, goods and services formed from the results of performing public tasks High technology is entitled to incentives according to the provisions of Point i, Clause 1, Article 10 of the Bidding Law and Clauses 3 and 4, Article 6, Article 7 and Article 8 of Decree No. 214/2025/ND-CP dated August 4, 2025 of the Government detailing a number of articles and measures to implement the Bidding Law on contractor selection (Decree No. 214/2025/ND-CP).5- The content of expenditures for performing high-tech tasks shall comply with the provisions of Clause 1, Clause 4, Point b Clause 5 Article 6 of Decree No. 265/2025/ND-CP.6- The State supports science and technology organizations and enterprises to invest in forming and developing technological infrastructure to serve implementation.Performing high-tech tasks with urgent requirements for socio-economic development, national defense and security. Investment costs for forming and developing technological infrastructure are included in deductible expenses when determining income subject to corporate income tax according to the provisions of law. 7- Incentives and support for loan interest rates Enterprises carrying out scientific research, technology development and innovation activities in high technology as prescribed above are supported with loan interest rates through the loan interest support task from the NATIF Fund, Local Ministries Fund according to the provisions of law on science, technology and innovation. newly created. The level of loan interest rate support is determined by 70% of the loan interest rate according to the loan contract signed between the credit institution and the enterprise but not more than 8%/year. The maximum interest rate support period is
