FDI Inflows into Vietnam Surge in Q1 2026

Key New Updates

1. Adjustment of Preferential Tax Rates

Under the new regulation, high-tech enterprises and innovative startups will enjoy a preferential tax rate of 10% for the first 15 years, instead of 10 years as previously applied. This is considered a positive signal to encourage investment in technology and innovation sectors.

Comparison Table of Preferential Tax Rates

Business Type	Previous Tax Rate	New Tax Rate	Effective Date
High-tech enterprises	10% (10 years)	10% (15 years)	01/04/2026
Innovative startups	10% (10 years)	10% (15 years)	01/04/2026
Manufacturing enterprises	17%	15%	01/04/2026
Trading and service enterprises	20%	20%	No change

2. Expansion of Eligibility for Tax Incentives

The new decree expands the sectors eligible for tax incentives, including:

Renewable Energy: Solar and wind power projects with a capacity of 30MW or more
High-tech Agriculture: Application of AI and IoT in agricultural production
Education and Training: High-quality vocational training institutions
Healthcare: General hospitals at district level or higher in disadvantaged areas

Impact on Businesses

According to estimates from the Ministry of Finance, the new decree will reduce the tax burden for approximately 45,000 businesses nationwide, with a total tax reduction of up to VND 12,500 billion in 2026.

? Important Notes for Businesses

Businesses should review their tax filings to ensure they fully benefit from the incentives
Deadline for submitting tax incentive applications: before April 30, 2026
Businesses that registered incentives under previous regulations may continue to enjoy them until their expiry
It is recommended to consult legal experts to optimize tax policies

Expert Opinion

"The new decree demonstrates the Government's commitment to supporting businesses, particularly technology companies and startups. However, businesses need to proactively review their eligibility conditions and prepare documentation carefully to avoid missing these opportunities."

Lawyer Nguyen Minh Long
Corporate Tax Advisory Expert - On Point

Implementation Timeline

01/03/2026 – Decree Announcement

01/04/2026 – Effective Date

30/04/2026 – Application Deadline

31/05/2026 – Result Notification

Conclusion

Decree 15/2026/ND-CP marks an important step forward in Vietnam’s tax policy, aiming to support sustainable business development, particularly in the context of increasingly deep international integration.

On Point recommends that businesses proactively study the new regulations, review their eligibility for incentives, and consult experts to optimize their tax obligations in a lawful and efficient manner.

? Need consultation on the new tax policy?

Contact the On Point expert team for free consultation on how to maximize tax incentives under Decree 15/2026/ND-CP.