On January 7, 2026, the Politburo issued Resolution No. 80-NQ/TW regarding the development of Vietnamese culture. This document establishes crucial orientations for perfecting institutions, unlocking resources, and setting up specific incentive mechanisms to promote the cultural and entertainment industries.
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1. Tax and Investment Incentive Policies for Innovative Startups in the Cultural Sector
Resolution No. 80-NQ/TW provides guidance on developing breakthrough mechanisms to foster the cultural economy, focusing on the following pillars:
- Tax and Land Incentives: Applying superior land incentive mechanisms; implementing Corporate Income Tax (CIT) exemptions and reductions for innovative startups within the cultural sector. Specifically, the cultural and entertainment industries are identified as priority targets.
- Technology Access Support: Encouraging enterprises to apply advanced technologies in digital content production, service product development, and the protection of intellectual property rights in the digital environment.
- Capital Attraction: Implementing policies to attract major technology corporations to invest in digital infrastructure and high-tech solutions tailored for culture.
- Pilot Models: Launching cultural business models integrated with digital platforms; encouraging private sector investment in cultural institutions and training facilities, particularly in remote, isolated, and disadvantaged areas.
Note: The specific roadmap and regulations regarding tax exemptions and reductions will be implemented following guidance from the competent authorities.
2. Perfecting the Legal Framework and Statistical Indicator System
To create a strategic breakthrough, the Resolution emphasizes the synchronized institutionalization of Party policies through the following solutions:
- Creating a Legal Framework: Focusing on building and perfecting laws related to artistic activities, literature, copyright, and cultural industries.
- Legal System Review: Amending overlapping regulations to ensure connectivity between cultural laws and fields such as education and training, science and technology, innovation, and private sector development.
- Standardizing Statistics: Developing and operating a National Cultural Indicator Set along with a Statistical Indicator Set to measure the contribution of cultural industries to economic growth (GDP) in accordance with international standards.
3. Establishment of a New Public Holiday: Vietnam Culture Day
Resolution No. 80-NQ/TW has unified the selection of November 24 annually as “Vietnam Culture Day“.
Under this policy, this will become an official public holiday. Employees will be entitled to a day off with full pay on this date. The policy aims to enhance the public’s access to cultural enjoyment, while simultaneously encouraging creative artists and promoting a civilized lifestyle within society.
