Innovative Startup Registration Advisory
Official state recognition — unlocking the full ecosystem of tax incentives, investment perks and dedicated support for Innovative Startups in Vietnam.
Why choose VIC
Up to 5 years of tax savings
5-year CIT exemption in HCMC under NQ 98 + NQ 31; nationwide 2+4-year structure under NQ 198/2025.
Attractive to investors
Investors are exempt from capital-transfer tax when funding a recognised Innovative Startup.
Attract top talent
Experts and scientists working at an Innovative Startup are exempt from PIT for 5 years.
Risks of not registering
Miss out on the 5-year CIT exemption and the 10% preferential rate for 15 years.
Lose the 200% R&D cost deduction — higher effective tax burden.
Investors often require "Innovative Startup" status — without recognition, deals can fall through.
Senior staff pay standard PIT, making it harder to retain specialists.
Inconsistent legal records during international fundraising lengthen due-diligence cycles.
Eligibility for the incentives
Ba điều kiện cốt lõi (Điều 35 NĐ 268/2025)
- Tư cách pháp lý. Doanh nghiệp được thành lập hợp pháp theo Luật Doanh nghiệp Việt Nam (Điều 35.1).
- Có vốn hoặc cam kết đầu tư. Đang triển khai dự án có vốn xác nhận từ quỹ ĐTMH, nhà đầu tư thiên thần, hoặc cam kết hỗ trợ từ trung tâm ĐMST được công nhận.
- Khả năng tăng trưởng doanh thu ≥ 20%. "Khả năng tăng trưởng doanh thu của doanh nghiệp hoặc từ việc triển khai dự án khởi nghiệp sáng tạo đạt tối thiểu 20% trong 02 năm liên tiếp" (Điều 35.3).
Lưu ý quan trọng: Doanh nghiệp tại TP.HCM phải có giấy đăng ký kinh doanh từ 01/01/2020 trở đi để hưởng ưu đãi mở rộng theo NQ 98 + NQ 31. Doanh nghiệp trước 2020 vẫn hưởng cơ chế NQ 198/2025 cấp quốc gia (2+4 năm).
The tax incentives you receive
Nhóm 1 — Cho doanh nghiệp
- Miễn thuế TNDN 5 năm (TP.HCM) hoặc 2 năm + giảm 50% trong 4 năm (toàn quốc).
- Thuế suất ưu đãi 10% trong 15 năm.
- Khấu trừ chi phí R&D đến 200% khi xác định thu nhập chịu thuế.
- Trích lập Quỹ phát triển KH&CN tối đa 20% TNCT.
Nhóm 2 — Cho nhà đầu tư
- Miễn thuế chuyển nhượng vốn cho nhà đầu tư rót vốn vào Startup ĐMST.
Nhóm 3 — Cho chuyên gia / nhà khoa học
- Miễn thuế TNCN trong 5 năm cho chuyên gia làm việc tại Startup ĐMST.
Science & Technology Enterprise Package
4-year CIT exemption + 50% reduction for 9 more years
For: Companies with proven R&D output, IP ownership and measurable research spend, seeking the largest tax incentives and formal S&T recognition.
- 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
Innovative Startup Enterprise Package
CIT exemption up to 5 years + exclusive benefits for investors
For: Innovative startups preparing to raise capital — seeking tax incentives for the company, its investors, and its key experts.
- 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
Acceleration Grant under Resolution 20
Non-refundable grant up to VND 400 million
For: Innovation projects with an MVP and initial customers in HCMC's 9 priority sectors — seeking the VND 400 million non-refundable grant to scale and earn state endorsement.
- Non-refundable grant of up to VND 400 million per project
- VND 150 million for direct project labor costs
- VND 250 million for experts, innovation services, and facilities
Household Business Registration & Tax Advisory
Compliant HKD registration + full readiness for the 2026 tax-regime change
For: Individuals and families opening a shop, online store, or small service — seeking compliant HKD registration and readiness for the 2026 tax-regime change.
- Business-license fee exemption below VND 100m/yr (fully abolished from 01/01/2026)
- VAT & PIT exemption for revenue below VND 200m/yr from 2026
- Fully prepared for the 2026 end of lump-sum taxation
Implementation process
Advisory & assessment
VIC reviews legal status, revenue, and investment, and advises on the right scheme (NQ 98 + 31 or NQ 198/2025).
Document preparation
Draft the recognition application per Decree 268/2025, project description, revenue-growth proofs, IP and investment commitments.
Submit application
Submit to the provincial DoST (in HCMC: HCMC DoST or the National Public Service Portal, per Article 43).
Review & certificate
The authority reviews and issues the recognition decision. VIC tracks progress and handles supplementary requests.
Apply incentives
Apply tax incentives from the next tax period; VIC supports filings, R&D records, and the S&T fund.
Legal basis
- NQ98-2023Quốc hội
Resolution 98/2023/QH15 – Special mechanisms for the development of Ho Chi Minh City
National Assembly resolution establishing special policies for HCMC, including tax incentives and innovation support for startup enterprises operating in the city.
- NQ31-2024Quốc hội
Resolution on pilot special mechanisms for science, technology, and innovation (NQ 31/2024 – NQ 193/2025)
National Assembly resolution piloting special mechanisms in science, technology, and innovation, including recognition of innovative startup enterprises across nine priority sectors.
- ND198-2025Chính phủ
Decree 198/2025/NĐ-CP – Detailed regulations on tax incentives for research and development activities
Government decree detailing deductible R&D expenses for corporate income tax and defining nationwide recognition of innovative startup enterprises.
- ND268-2025Chính phủ
Decree 268/2025/NĐ-CP – Regulations on the certification of science and technology enterprises
Government decree setting out eligibility, documentation, and procedures for issuing Science & Technology Enterprise certificates and associated tax incentives.
Frequently asked questions
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