{"id":13756,"date":"2026-01-13T15:21:44","date_gmt":"2026-01-13T08:21:44","guid":{"rendered":"https:\/\/cdlaf.vn\/?p=13756"},"modified":"2026-01-13T15:25:16","modified_gmt":"2026-01-13T08:25:16","slug":"overview-of-new-regulations-and-incentive-mechanisms-under-decree-354-2025-nd-cp-on-concentrated-digital-technology-zones","status":"publish","type":"post","link":"https:\/\/cdlaf.vn\/en\/overview-of-new-regulations-and-incentive-mechanisms-under-decree-354-2025-nd-cp-on-concentrated-digital-technology-zones\/","title":{"rendered":"Overview of New Regulations and Incentive Mechanisms under Decree 354\/2025\/ND-CP on Concentrated Digital Technology Zones"},"content":{"rendered":"<p><strong><em>Decree No. 354\/2025\/ND-CP<\/em><\/strong><em> stipulates special investment incentive mechanisms for Concentrated Digital Technology Zones, applying the highest level of incentives <\/em><em>equivalent to those applicable to areas with extremely difficult socio-economic conditions.<\/em><em> Key highlights include: (1) Corporate Income Tax: Preferential tax rate of 10% for 15 years (extendable up to 30 years), tax exemption for 04 years, and a 50% reduction for the subsequent 09 years; (2) Expanded Scope: Applicable to both high-tech manufacturing (AI, IoT, Semiconductor) and digital ecosystem services. This Decree establishes a legal framework that inherits and upgrades Decree No. 154\/2013\/ND-CP aiming to promote Vietnam&#8217;s digital industry.<\/em><\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-medium wp-image-13749\" src=\"http:\/\/cdlaf.vn\/wp-content\/uploads\/2026\/01\/pexels-iram-shehzad-45081404-35576571-1-601x400.jpg\" alt=\"\" width=\"601\" height=\"400\" srcset=\"https:\/\/cdlaf.vn\/wp-content\/uploads\/2026\/01\/pexels-iram-shehzad-45081404-35576571-1-601x400.jpg 601w, https:\/\/cdlaf.vn\/wp-content\/uploads\/2026\/01\/pexels-iram-shehzad-45081404-35576571-1-1202x800.jpg 1202w, https:\/\/cdlaf.vn\/wp-content\/uploads\/2026\/01\/pexels-iram-shehzad-45081404-35576571-1-768x511.jpg 768w, https:\/\/cdlaf.vn\/wp-content\/uploads\/2026\/01\/pexels-iram-shehzad-45081404-35576571-1-1536x1022.jpg 1536w, https:\/\/cdlaf.vn\/wp-content\/uploads\/2026\/01\/pexels-iram-shehzad-45081404-35576571-1-2048x1363.jpg 2048w\" sizes=\"auto, (max-width: 601px) 100vw, 601px\" \/><\/p>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_82_2 counter-hierarchy ez-toc-counter ez-toc-custom ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">Table of contents:<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"Toggle Table of Content\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #a32411;color:#a32411\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #a32411;color:#a32411\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1 ' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/cdlaf.vn\/en\/overview-of-new-regulations-and-incentive-mechanisms-under-decree-354-2025-nd-cp-on-concentrated-digital-technology-zones\/#1_Special_Investment_Incentive_Policy\" >1. Special Investment Incentive Policy<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/cdlaf.vn\/en\/overview-of-new-regulations-and-incentive-mechanisms-under-decree-354-2025-nd-cp-on-concentrated-digital-technology-zones\/#2_Policy_on_Attracting_Human_Resources_and_Intellectual_Property_Support\" >2. Policy on Attracting Human Resources and Intellectual Property Support<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/cdlaf.vn\/en\/overview-of-new-regulations-and-incentive-mechanisms-under-decree-354-2025-nd-cp-on-concentrated-digital-technology-zones\/#3_Administrative_Procedures_and_Management_Mechanism\" >3. Administrative Procedures and Management Mechanism<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/cdlaf.vn\/en\/overview-of-new-regulations-and-incentive-mechanisms-under-decree-354-2025-nd-cp-on-concentrated-digital-technology-zones\/#4_Recommendations_for_Enterprises\" >4. Recommendations for Enterprises<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/cdlaf.vn\/en\/overview-of-new-regulations-and-incentive-mechanisms-under-decree-354-2025-nd-cp-on-concentrated-digital-technology-zones\/#SEND_CONSULTATION_REQUEST\" >SEND CONSULTATION REQUEST<\/a><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"1_Special_Investment_Incentive_Policy\"><\/span>1. Special Investment Incentive Policy<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>In the context where the Law on Digital Technology Industry has just been enacted by the National Assembly and has entered into force, the Government has issued Decree No. 354\/2025\/ND-CP to concretize important legal frameworks. One of the key contents, attracting significant attention from the business community and investors, is the regulation on Concentrated Digital Technology Zones. This document applies to agencies, organizations, enterprises, and individuals involved in investment, establishment, management, and production and business activities within Concentrated Digital Technology Zones. Decree No. 354 inherits the incentives of Concentrated Information Technology Zones (under Decree 154\/2013\/ND-CP), while supplementing new regulations to expand the management scope to high-tech fields such as AI, Blockchain, IoT, and Semiconductors.<\/p>\n<p>Pursuant to Decree 354, investment projects constructing infrastructure and operating within Concentrated Digital Technology Zones are determined as subjects entitled to <strong>special investment incentives<\/strong>, applying incentive levels equivalent to areas with extremely difficult socio-economic conditions. Investors will enjoy the &#8220;ceiling&#8221; (maximum) level of incentives under current laws on investment, tax, and land.<\/p>\n<p><strong>Corporate Income Tax (CIT) Incentives<\/strong><\/p>\n<ul>\n<li><strong>Tax Rate:<\/strong> Application of a 10% tax rate for a period of 15 years. For large-scale, special high-tech projects, the preferential period may extend up to 30 years.<\/li>\n<li><strong>Tax Exemption and Reduction:<\/strong> Tax exemption for 04 years and a 50% reduction of tax payable for the subsequent 09 years from the time taxable income is generated.<\/li>\n<li><strong>Expanded Subjects:<\/strong> Incentives are applied to enterprises providing digital ecosystem services within the Zone, not limited to hardware or software manufacturing activities.<\/li>\n<\/ul>\n<p><strong>Incentives on Import Tax, Export Tax, and Export Processing<\/strong><\/p>\n<ul>\n<li><strong>Import Tax Exemption:<\/strong> Applicable to goods used for the creation of fixed assets; and to raw materials, supplies, and components that cannot be domestically produced used for the production of digital technology products for a period of 05 years from the commencement of production.<\/li>\n<li><strong>Export Processing Enterprise (EPE) Mechanism: <\/strong>The Decree permits the establishment of EPEs within Concentrated Digital Technology Zones. If customs supervision and control conditions (fences, cameras, entry\/exit gates, etc.) are met, the enterprise is entitled to non-tariff zone status. Specifically: 100% exemption from import tax on goods from abroad and export tax on products sent abroad; Application of 0% VAT for goods and services transacted with foreign parties and between non-tariff zones.<\/li>\n<\/ul>\n<p><strong>Incentives on Land and Land Rent<\/strong><\/p>\n<ul>\n<li><strong>For Infrastructure Developers:<\/strong> Exemption of land rent for the entire lease term regarding land areas used for constructing shared infrastructure and housing for experts and employees working at the Zone.<\/li>\n<li><strong>For Production and Business Land:<\/strong> Entitled to land rent exemption and reduction policies applicable to areas with extremely difficult socio-economic conditions under land laws.<\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"2_Policy_on_Attracting_Human_Resources_and_Intellectual_Property_Support\"><\/span>2. Policy on Attracting Human Resources and Intellectual Property Support<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<ul>\n<li><strong>Personal Income Tax (PIT):<\/strong> Talents and high-quality digital technology industry workforce working at the Zone are entitled to personal income tax exemption and reduction regimes and talent attraction policies according to regulations.<\/li>\n<li><strong>Intellectual Property (IP) Support:<\/strong> The State supports funding for enterprises within the Zone to perform searches, registration, storage, and maintenance of the validity of protection titles for inventions, industrial designs, and software copyrights. This is a distinct point compared to traditional industrial parks, aiming to encourage R&amp;D.<\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"3_Administrative_Procedures_and_Management_Mechanism\"><\/span>3. Administrative Procedures and Management Mechanism<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<ul>\n<li><strong>Special Investment Procedures:<\/strong> Certain construction, research, and production projects meeting prescribed conditions will be subject to special investment orders and procedures to shorten implementation time.<\/li>\n<li><strong>\u201cOn-site Single-Window\u201d Mechanism:<\/strong> The Provincial People&#8217;s Committee decentralizes and authorizes the Management Board or a competent agency under its authority to perform direct state management functions in the following fields: planning, construction, land, investment, environment, labor, occupational safety and hygiene, and other relevant activities. This mechanism helps minimize compliance costs and market entry time for investors.<\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"4_Recommendations_for_Enterprises\"><\/span>4. Recommendations for Enterprises<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>To maximize the legal framework from Decree 354, enterprises should note the following:<\/p>\n<ul>\n<li><strong>Review Investment Locations:<\/strong> Consider selecting Concentrated Digital Technology Zones for R&amp;D expansion projects or data centers to optimize operating expenses (OPEX) through tax and infrastructure incentives.<\/li>\n<li><strong>Standardize HR Processes:<\/strong> Build recruitment criteria and identify \u201cexperts, high-quality human resources\u201d consistent with the regulations to maximize PIT incentives for employees.<\/li>\n<li><strong>Intellectual Property Protection:<\/strong> Proactively carry out copyright and patent registration procedures immediately upon entering the Zone to benefit from the State funding support package.<\/li>\n<li><strong>Engage with the Management Board:<\/strong> Proactively consult the Management Board right from the survey stage to grasp planning information and specific preferential investment rates.<\/li>\n<\/ul>\n<p>For investors, choosing a Concentrated Digital Technology Zone not only offers expense advantages through 10% CIT incentives and long-term land rent exemption\/reduction mechanisms but also creates opportunities to access a complete digital service ecosystem and a flexible \u201con-site single-window\u201d management mechanism. From a practical advisory perspective, CDLAF highly appreciates the inheritance and new regulations of Decree 354 compared to the previous period. However, the eligibility for \u201cceiling\u201d incentives depends heavily on the enterprise&#8217;s ability to prove the \u201cspecial high-tech\u201d nature and meet standards for customs supervision regarding the export processing enterprise model.<\/p>\n<ul>\n<li>\n<h4><strong>Advisory email<\/strong> info@cdlaf.vn<\/h4>\n<\/li>\n<li>\n<h4><strong>Hotline:<\/strong> (+84) 909 668 216<\/h4>\n<\/li>\n<\/ul>\n<p><strong><em>Time<\/em><\/strong><strong><em> of writing<\/em><\/strong><em>: 02\/01\/2026<\/em><\/p>\n<p><em>The article contains general information which is of reference value, in case you want to receive legal opinions on issues you need clarification on, please get in touch with our Lawyer \u00a0at\u00a0 <a href=\"https:\/\/mail.google.com\/mail\" target=\"_blank\" rel=\"noopener\"><strong>info@cdlaf.vn<\/strong><\/a><\/em><\/p>\n<div class=\"content-post-nd\">\n<div style=\"text-align: center;\"><img loading=\"lazy\" decoding=\"async\" class=\"wp-image-5519 size-full aligncenter\" src=\"http:\/\/cdlaf.vn\/wp-content\/uploads\/2023\/05\/CHUONG-TRINH-THANG.png\" alt=\"\" width=\"1080\" height=\"600\" srcset=\"https:\/\/cdlaf.vn\/wp-content\/uploads\/2023\/05\/CHUONG-TRINH-THANG.png 1080w, https:\/\/cdlaf.vn\/wp-content\/uploads\/2023\/05\/CHUONG-TRINH-THANG-720x400.png 720w, https:\/\/cdlaf.vn\/wp-content\/uploads\/2023\/05\/CHUONG-TRINH-THANG-768x427.png 768w\" sizes=\"auto, (max-width: 1080px) 100vw, 1080px\" \/><\/div>\n<\/div>\n<div class=\"content-post-nd\">\n<p><strong>Why choose CDLAF\u2019s service?<\/strong><\/p>\n<ul class=\"li-content\">\n<li>We provide effective and comprehensive legal solutions that help you save money and maintain compliance in your business;<\/li>\n<li>We continue to monitor your legal matters even after the service is completed and update you when there are any changes in the Vietnamese legal system;<\/li>\n<li>Our system of forms and processes related to labor and personnel is continuously built and updated and will be provided as soon as the customer requests it;<\/li>\n<li>As a Vietnamese law firm, we have a thorough understanding of Vietnam&#8217;s legal regulations, and grasp the psychology of employees, employers, and working methods at competent authorities;<\/li>\n<li>CDLAF&#8217;s team of lawyers has many years of experience in the field of labor and enterprises, as well as human resources and financial advisory.<\/li>\n<li>Strict information security procedures throughout the service performance and even after the service is completed.<\/li>\n<\/ul>\n<\/div>\n<p><strong style=\"color: #a32411;\">You can refer for more information:<\/strong><\/p>\n<ul>\n<li><a href=\"https:\/\/cdlaf.vn\/en\/claims-for-damages-in-commercial-contracts\/\">Claims for Damages in Commercial Contracts<\/a><\/li>\n<li><a href=\"https:\/\/cdlaf.vn\/en\/decree-no-356-2025-nd-cp-which-enterprises-are-exempt-from-personal-data-procedures\/\">Decree No. 356\/2025\/ND-CP: Which enterprises are exempt from personal data procedures?<\/a><\/li>\n<li><a href=\"https:\/\/cdlaf.vn\/en\/2026-update-cross-border-data-transfer-under-decree-no-336-2025-nd-cp-regulations-and-compliance-procedures\/\">Cross-Border Personal Data Transfers \u2013 Procedural Steps to Be Implemented under Decree No. 3362025ND-CP<\/a><\/li>\n<li><a href=\"https:\/\/cdlaf.vn\/en\/rights-of-personal-data-subjects-and-methods-of-obtaining-consent-under-decree-no-336-2025-nd-cp\/\">Rights of Personal Data Subjects and methods of obtaining consent under Decree No. 336\/2025\/ND-CP<\/a><\/li>\n<li><a href=\"https:\/\/cdlaf.vn\/en\/differentiating-between-business-license-to-provide-cyber-information-security-services-and-product-and-business-license-for-civil-cryptography-products-and-services-confusions-to-eliminate\/\">Differentiating between Business License to provide cyber information security services and product and Business License for Civil Cryptography Products and Services: Confusions to Eliminate<\/a><\/li>\n<\/ul>\n\n<div class=\"wpcf7 no-js\" id=\"wpcf7-f2681-o1\" lang=\"en-US\" dir=\"ltr\" data-wpcf7-id=\"2681\">\n<div class=\"screen-reader-response\"><p role=\"status\" aria-live=\"polite\" aria-atomic=\"true\"><\/p> <ul><\/ul><\/div>\n<form action=\"\/en\/wp-json\/wp\/v2\/posts\/13756#wpcf7-f2681-o1\" method=\"post\" class=\"wpcf7-form init\" aria-label=\"Contact form\" novalidate=\"novalidate\" data-status=\"init\">\n<fieldset class=\"hidden-fields-container\"><input type=\"hidden\" name=\"_wpcf7\" value=\"2681\" \/><input type=\"hidden\" name=\"_wpcf7_version\" value=\"6.1.5\" \/><input type=\"hidden\" name=\"_wpcf7_locale\" value=\"en_US\" \/><input type=\"hidden\" name=\"_wpcf7_unit_tag\" value=\"wpcf7-f2681-o1\" \/><input type=\"hidden\" name=\"_wpcf7_container_post\" value=\"0\" \/><input type=\"hidden\" name=\"_wpcf7_posted_data_hash\" value=\"\" \/>\n<\/fieldset>\n<h2 class=\"tt-form\"><span class=\"ez-toc-section\" id=\"SEND_CONSULTATION_REQUEST\"><\/span>SEND CONSULTATION REQUEST\n<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><label>Full name<\/label><br \/>\n<span class=\"wpcf7-form-control-wrap\" data-name=\"full-name\"><input size=\"40\" maxlength=\"400\" class=\"wpcf7-form-control wpcf7-text wpcf7-validates-as-required\" aria-required=\"true\" aria-invalid=\"false\" value=\"\" type=\"text\" name=\"full-name\" \/><\/span><br \/>\n<label>Email<\/label><br \/>\n<span class=\"wpcf7-form-control-wrap\" data-name=\"email\"><input size=\"40\" maxlength=\"400\" class=\"wpcf7-form-control wpcf7-email wpcf7-validates-as-required wpcf7-text wpcf7-validates-as-email\" aria-required=\"true\" aria-invalid=\"false\" value=\"\" type=\"email\" name=\"email\" \/><\/span><br \/>\n<label>Phone Number<\/label><br \/>\n<span class=\"wpcf7-form-control-wrap\" data-name=\"phone\"><input size=\"40\" maxlength=\"400\" class=\"wpcf7-form-control wpcf7-tel wpcf7-text wpcf7-validates-as-tel\" aria-invalid=\"false\" value=\"\" type=\"tel\" name=\"phone\" \/><\/span><br \/>\n<label>Message<\/label><br \/>\n<span class=\"wpcf7-form-control-wrap\" data-name=\"coment\"><textarea cols=\"40\" rows=\"10\" maxlength=\"2000\" class=\"wpcf7-form-control wpcf7-textarea\" aria-invalid=\"false\" name=\"coment\"><\/textarea><\/span><br \/>\n<input class=\"wpcf7-form-control wpcf7-submit has-spinner btn-yellow\" type=\"submit\" value=\"Send\" \/>\n<\/p><div class=\"wpcf7-response-output\" aria-hidden=\"true\"><\/div>\n<\/form>\n<\/div>\n\n","protected":false},"excerpt":{"rendered":"<p>Decree No. 354\/2025\/ND-CP stipulates special investment incentive mechanisms for Concentrated Digital Technology Zones, applying the highest level of incentives equivalent to those applicable to areas with extremely difficult socio-economic conditions. Key highlights include: (1) Corporate Income Tax: Preferential tax rate of 10% for 15 years (extendable up to 30 years), tax exemption for 04 years,&#8230;<\/p>\n","protected":false},"author":4,"featured_media":13749,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[64],"tags":[],"class_list":["post-13756","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-articles"],"acf":[],"_links":{"self":[{"href":"https:\/\/cdlaf.vn\/en\/wp-json\/wp\/v2\/posts\/13756","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/cdlaf.vn\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/cdlaf.vn\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/cdlaf.vn\/en\/wp-json\/wp\/v2\/users\/4"}],"replies":[{"embeddable":true,"href":"https:\/\/cdlaf.vn\/en\/wp-json\/wp\/v2\/comments?post=13756"}],"version-history":[{"count":2,"href":"https:\/\/cdlaf.vn\/en\/wp-json\/wp\/v2\/posts\/13756\/revisions"}],"predecessor-version":[{"id":13758,"href":"https:\/\/cdlaf.vn\/en\/wp-json\/wp\/v2\/posts\/13756\/revisions\/13758"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/cdlaf.vn\/en\/wp-json\/wp\/v2\/media\/13749"}],"wp:attachment":[{"href":"https:\/\/cdlaf.vn\/en\/wp-json\/wp\/v2\/media?parent=13756"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/cdlaf.vn\/en\/wp-json\/wp\/v2\/categories?post=13756"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/cdlaf.vn\/en\/wp-json\/wp\/v2\/tags?post=13756"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}