Highest Investment Incentives
Investment projects located within high-tech zones in the city are eligible for preferential policies regarding taxes, land, infrastructure, and research and development, in accordance with regulations set forth by the Government and the City of Hanoi.
1. Corporate Income Tax
Pursuant to the Law on Corporate Income Tax No. 67/2025/QH15, dated June 14, 2025, income derived by enterprises from new investment projects within high-tech zones is subject to the most favorable tax rates, provided that all stipulated conditions are met.
- A preferential tax rate of 10% applies for a period of 15 years for new investment projects.
- A 100% exemption from tax liability is granted for the first 4 years from the time the enterprise generates taxable income, followed by a 50% reduction in tax liability for the subsequent 9 years.
2. Import Duty
Pursuant to the Law on Export and Import Duties No. 107/2016/QH13, dated April 6, 2016, as amended by Law No. 90/2025/QH15 (dated June 25, 2025) and Law No. 133/2025/QH15 (dated December 10, 2025), an exemption from import duty is granted for goods imported to support the development of science, technology, innovation, and the digital technology industry, including:
a) Imported goods such as machinery, equipment, spare parts, specialized materials, as well as specialized scientific documents, books, and publications used directly for activities related to science, technology, innovation, and the digital technology industry. b) Imported goods used to create fixed assets for investment projects aimed at developing science, technology, innovation, and the digital technology industry, in accordance with the laws on investment, science, technology, innovation, and the digital technology industry; such investment projects include both new investment projects and expansion projects.
c) Imported raw materials, supplies, and components used for production or research by scientific and technological organizations, strategic technology enterprises, high-tech enterprises, and enterprises manufacturing high-tech products (as defined by the laws on high technology); scientific and technological enterprises and innovation centers are granted an exemption from import duties for a period of 05 years, starting from the commencement of their research or production activities.
d) Imported goods—specifically raw materials, supplies, and components that cannot yet be produced domestically—used directly for the production of digital technology products; as well as raw materials, supplies, and components imported for research and trial production by research and development (R&D) centers.
3. Land-related incentives
Pursuant to the Law on High Technology No. 133/2025/QH15 dated December 10, 2025, land-related incentives for investment projects located within high-tech zones include:
Exemption from non-agricultural land use tax.
Land users are granted an exemption from land rent, following the initial exemption period applicable during the basic construction phase within a high-tech zone, as follows:
+ A 15-year exemption for investment projects not included in the List of sectors eligible for investment incentives, as well as for projects involving the construction and commercial operation of infrastructure within a high-tech zone.
+ A 19-year exemption for projects included in the List of sectors eligible for investment incentives. + Full exemption from land rent for the entire lease term, applicable to projects included in the List of sectors and trades eligible for special investment incentives (excluding projects for the construction and commercial operation of infrastructure in high-tech zones).
4. New mechanism for strategic investors
The Capital Law No. 02/2026/QH16, dated April 23, 2026, and Resolution No. 46/2026/NQ-HĐND, dated June 15, 2026, of the Hanoi People's Council, have established a new mechanism to attract strategic investors across 17 priority sectors and fields. Areas directly aligned with the strategic orientation of the Hoa Lac High-Tech Park include high-tech industries, key digital technologies, strategic technologies, research and development (R&D) centers, innovation, innovative startups, and education and training for high-quality human resources.
Strategic investors who meet the prescribed criteria and conditions may be considered for the following:
+ Exemption from or reduction of land and water surface rental fees;
+ Preferential treatment regarding customs and tax procedures—in accordance with the law—for goods imported or exported by the investment project, provided that specific conditions are met;
+ Support for human resource development;
+ Support for the development of infrastructure and social infrastructure facilities;
+ Cost subsidies for high-tech products and research and development activities;
+ Consideration for other forms of support for projects that offer significant value-added and high spillover effects.
The selection of strategic investors is contingent upon their financial capacity, equity, disbursement progress, and commitments regarding technology, human resource training, environmental protection, the integration of domestic enterprises, and the development of supply chains. Investors who fail to meet the required conditions or fulfill their commitments may have their incentives revoked and be required to repay any support already received.
5. Specific policies for high-tech zones and R&D activities
Effective July 1, 2026, Resolution No. 40/2026/NQ-HĐND—which establishes the management and development framework for high-tech zones in Hanoi—will come into force. Concurrently, Resolution No. 25/2026/NQ-HĐND introduces additional incentives and support measures for infrastructure development and the organization of activities within the fields of science, technology, innovation, and digital transformation.
Resolution No. 47/2026/NQ-HĐND outlines the criteria, conditions, required documentation, and the procedures for accessing the city’s investment incentives and support. Consequently, each project must be carefully reviewed.
The Management Board of High-Tech and Industrial Zones of Hanoi is committed to supporting and guiding investors in selecting locations, finalizing documentation, and accessing relevant policies throughout the preparation, implementation, and operational phases of their projects.
Investment Support Hotline: 0946 626 286
Phone: (84 24) 6326 9292
Email: vanthu_bqlkcnchl@hanoi.gov.vn
