View and download the infographic
Decree No. 96/2026/ND-CP has promulgated new principles regarding the application and adjustment of investment incentives in 2026:
1. General principles
Investment projects falling under certain specific cases (Clause 3, Article 19) shall enjoy incentives equivalent to those for investment projects located in areas with extremely difficult socio-economic conditions.
Investment projects falling under certain other cases (Clauses 5 and 6, Article 19) shall enjoy incentives equivalent to those for investment projects located in areas with difficult socio-economic conditions.
Investment projects in sectors eligible for investment incentives that are implemented in areas with difficult socio-economic conditions shall enjoy incentives equivalent to those for projects in areas with extremely difficult socio-economic conditions.
Specific incentive levels shall be applied in accordance with the laws on taxation, accounting, and land.
If a project meets the conditions to enjoy different levels of incentives concurrently, the investor may choose to apply the highest incentive level.
2. Incentives in cases of enterprise reorganization or project transfer
Economic organizations formed from a reorganization, or investors receiving a transferred project, shall inherit the investment incentives provided they continue to meet the eligibility conditions.
Projects formed on the basis of division or separation shall enjoy such incentives for the remaining duration of the project prior to the division or separation.
Projects formed on the basis of a merger shall continue to apply incentives based on the conditions of each respective project prior to the merger, provided they continue to meet the eligibility conditions. If the merged project meets various incentive conditions, the investor shall enjoy incentives corresponding to each condition for the remaining incentive period.
3. Incentives for projects in industrial parks, export processing zones, and concentrated digital technology zones
These projects shall continue to enjoy investment incentives as originally prescribed even if the respective zone is removed from the master plan, has its land-use purpose converted, or ceases operations
4. Adjustment of investment incentives
Projects currently enjoying incentives that subsequently meet conditions for higher incentives or new forms of incentives shall be entitled to the higher or new incentives for the remaining incentive period.
Investors shall not be entitled to incentives if the project fails to meet the eligibility conditions for such incentives. However, if the project satisfies the conditions for other incentives, it shall be entitled to the incentives corresponding to those met conditions.
During the incentive period, if the project fails to meet the eligibility conditions, the investor shall not be entitled to the incentives for the period of non-compliance.
