The Government has issued Decree No. 260/2026/ND‑CP, regulating a series of outstanding preferential policies for strategic technology research and development activities.
Under the new degree, organizations and individuals engaged in research and development of technologies listed in the Strategic Technology Catalogue will enjoy special incentives in finance, taxation, human resources, intellectual property, research infrastructure, and credit.
According to Clause 1, Article 12 of the Law on High Technology, strategic technology R&D activities include: research to decode, master, improve, and perfect strategic technologies; and applied research and testing of strategic technologies.
The State will provide up to 100% funding for strategic technology development tasks ordered by the Government, financed through the National Foundation for Science and Technology Development (NAFOSTED) and sectoral or local funds.
Priority will be given to controlled trials of new technologies, products, and business models in accordance with laws on science, technology, and innovation, as well as preferential access to services at national research centers, testing facilities, and laboratories funded by the State.
Organizations will be exempt from import duties on machinery, equipment, spare parts, specialized materials, and scientific documents directly used for strategic technology R&D, in line with tax laws.
They will also receive one‑time support covering up to 100% of domestic costs for inspection, testing, certification, and appraisal of strategic technology products, and up to 70% of such costs abroad for export‑oriented products, through programs funded by NAFOSTED, the National Technology Innovation Fund (NATIF), and other sectoral or local funds.
Enterprises conducting scientific research, technology development, and innovation in strategic technologies will be eligible for interest‑rate support on loans via NATIF and local funds, as stipulated by law.
The support level will equal 100% of the loan interest rate under signed credit contracts, capped at 10% per year, with a maximum support period of five years.
