Secure formal Innovative Startup Enterprise recognition to unlock tax incentives for the company, its shareholders, and its key experts.
For
Innovative startups preparing to raise capital — seeking tax incentives for the company, its investors, and its key experts.
I. Tax benefits
I. Corporate tax benefits
Nationwide — NQ 198/2025/QH15
- Full CIT exemption for the first 2 years.
- 50% CIT reduction for the following 4 years.
HCMC-specific — NQ 98/2023 + NQ 31/2024
- Full CIT exemption for 5 years (companies founded on/after 01/01/2020).
- Applies to innovation-startup income arising in HCMC.
→ HCMC-based companies can choose whichever regime is more favourable.
II. Additional benefits
II. Investor tax benefits
- Full PIT / CIT exemption on gains from the transfer of equity in an innovative startup.
- Applies to angels, VCs, and startup investment funds.
- Does not apply to listed-stock transactions.
→ A powerful fundraising edge: investors can exit tax-free.
+ Incentives for key experts & talent
- Nationwide: 2-year PIT exemption + 50% reduction for 4 more years.
- HCMC: 5-year PIT exemption for experts/scientists in the innovation ecosystem.
III. Strategic advantage
III. Fundraising & talent strategy
- Tax-free investor exits make the startup 2–3× more attractive to VCs.
- Lower effective PIT reduces real talent cost.
- Formal recognition within the HCMC innovation ecosystem.
- Higher valuation; pairs well with the NQ20 grant package.
IV. Eligibility
- Founded on or after 1 January 2020 (HCMC criterion under NQ 31/2024)
- At least 30% of revenue from innovation products (HCMC) or ≥20% YoY revenue growth (nationwide, Decree 198/2025)
- Operates in one of HCMC's nine priority sectors
- Business model and products based on new technology or knowledge
V. How VIC accompanies you
V. How VIC accompanies you
- Dual-track eligibility assessment: nationwide + HCMC (Form 1).
- Draft a council-ready innovation-project proposal.
- Assemble the full 19-item dossier (Form 3).
- Defend the dossier before the review council.
- Produce success-case studies featuring VIC.
- Free PR after recognition.
- Investor matchmaking through VIC's network.
💡 Estimated value
Fundraising edge: 100% tax-free investor exit makes a recognised innovative startup 2–3× more attractive to funds than an ordinary startup.
⚠ Risks of not registering
- Investors lose the capital-gains tax exemption — harder to raise and lower valuations.
- 2–5 years of CIT exemption plus 4 years of 50% reduction forfeited.
- Key experts lose PIT incentives — harder to attract talent.
- Self-prepared dossiers are often returned because the scoring rubric is not well understood.
I. Tax benefits
- CIT exemption of up to 5 years in HCMC
- Capital-gains tax exemption for investors exiting qualified startups
- 2-year PIT exemption + 50% reduction for 4 more years for key experts
- Formal recognition within HCMC's innovation startup ecosystem