The Government has issued Decree No. 260/2026/ND‑CP, regulating a collection of excellent preferential insurance policies for strategic know-how analysis and growth actions.
Under the brand new diploma, organizations and people engaged in analysis and growth of applied sciences listed within the Strategic Technology Catalogue will take pleasure in particular incentives in finance, taxation, human assets, mental property, analysis infrastructure, and credit score.
According to Clause 1, Article 12 of the Law on High Technology, strategic know-how R&D actions embody: analysis to decode, grasp, enhance, and ideal strategic applied sciences; and utilized analysis and testing of strategic applied sciences.
The State will provide up to 100% funding for strategic know-how growth duties ordered by the Government, financed by way of the National Foundation for Science and Technology Development (NAFOSTED) and sectoral or native funds.
Priority might be given to managed trials of recent applied sciences, merchandise, and enterprise fashions in accordance with legal guidelines on science, know-how, and innovation, in addition to preferential entry to companies at nationwide analysis facilities, testing amenities, and laboratories funded by the State.
Organizations might be exempt from import duties on equipment, gear, spare elements, specialised supplies, and scientific paperwork immediately used for strategic know-how R&D, in keeping with tax legal guidelines.
They may even obtain one‑time help protecting up to 100% of home prices for inspection, testing, certification, and appraisal of strategic know-how merchandise, and up to 70% of such prices overseas for export‑oriented merchandise, by way of applications funded by NAFOSTED, the National Technology Innovation Fund (NATIF), and different sectoral or native funds.
Enterprises conducting scientific analysis, know-how growth, and innovation in strategic applied sciences might be eligible for interest‑rate help on loans through NATIF and native funds, as stipulated by regulation.
The help stage will equal 100% of the mortgage interest rate beneath signed credit score contracts, capped at 10% per yr, with a most help interval of 5 years.