Register as a Science & Technology Enterprise to unlock the largest tax incentive regime available to companies with legally recognized R&D outputs.
For
Companies with proven R&D output, IP ownership and measurable research spend, seeking the largest tax incentives and formal S&T recognition.
I. Tax benefits
I. Corporate income tax (CIT) benefits
- Preferential rate of 10% for 15 years (vs. standard 20%).
- Full CIT exemption for the first 4 years of taxable income.
- 50% CIT reduction for the following 9 years.
- Applies to revenue from manufacturing and commercialising S&T products.
II. Additional benefits
II. S&T Fund & R&D expenditure
- Up to 20% of pre-tax profit can be contributed to the S&T Development Fund.
- Contributions are deductible expenses, directly reducing taxable income.
- Actual R&D expenditure is counted at 200% when computing taxable income.
- Example: VND 1 bn of R&D → VND 2 bn deducted from taxable income.
III. Strategic advantage
III. Strategic (non-financial) benefits
- Official S&T Enterprise status — recognition of R&D capability.
- Competitive edge in state-funded technology procurement.
- Technology moat and legal reputation ahead of competitors.
- A credible "passport" for valuation, fundraising, and M&A.
IV. Eligibility
- Ownership, management, or legal exploitation of recognized S&T results
- Revenue from S&T products accounts for at least 20–30% of total revenue
- R&D expenditure of at least 2% of revenue
- Protected IP or officially recognized S&T outcomes
V. How VIC accompanies you
V. How VIC accompanies you
- Eligibility & R&D-ratio assessment (internal Form 1).
- Draft a compliant S&T commercialisation plan.
- Assemble the full 19-item dossier (Form 3 checklist).
- Defend the dossier before the review council if required.
- Free PR & communications upon certification.
- Guide post-certification tax filing.
💡 Estimated value
Estimated tax savings: a company with VND 10 billion annual revenue can save VND 2–4 billion in CIT across the first 13 years vs. not registering.
⚠ Risks of not registering
- Billions of VND in legally available CIT savings under Decree 268/2025 and Resolution 198/2025 are forfeited.
- No legal or technological moat is built against competitors.
- Self-prepared dossiers are frequently returned for revision because the scoring rubric is not well understood.
- Competitive advantage in state-funded technology procurement is lost.
I. Tax benefits
- Full CIT exemption for 4 years, 50% reduction for the next 9 years
- Preferential CIT rate of 10% for 15 years
- Up to 20% of profit can be allocated to the S&T Development Fund
- Priority access to credit, land lease, and S&T procurement programs