FDI Inflows into Vietnam Surge in Q1 2026
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.
| 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 |
The new decree expands the sectors eligible for tax incentives, including:
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.
"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
01/03/2026 – Decree Announcement
01/04/2026 – Effective Date
30/04/2026 – Application Deadline
31/05/2026 – Result Notification
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.
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