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Decree No. 353/2025/ND-CP, which providing detailed regulations and guidelines for the implementation of the Law on Digital Technology Industry, was issued on December 31, 2025, and took effect on January 1, 2026.
Policies regarding support and incentives for the digital technology industry are directly prescribed in Article 3 of Decree No. 353/2025/ND-CP. These provisions specialized the Law on Digital Technology Industry 2025, establishing a legal framework to facilitate investment, research, development, and the expansion of activities within the digital technology sector. Specifically:
1. Support and Incentives for Digital Technology Products and ServicesActivities related to digital technology products and services shall enjoy support and incentive policies as follows:
- The manufacturing of digital technology products and the provision of digital technology services are classified as sectors and professions entitled to investment incentives and eligible for specific incentives and support as prescribed in Article 28 of the Law on Digital Technology Industry.
- The leasing or procuring of digital technology products and services using state budget funds shall apply incentive policies under Article 31 of the Law on Digital Technology Industry, aimed at promoting the utilization of digital products within the public sector.
- Research and development (R&D) activities for digital technology products and services are entitled to incentives and support under Articles 16 and 17 of the Law on Digital Technology Industry, including policies related to science, technology, and innovation.
3. Specific policies for the semiconductor industry
The semiconductor industry is identified as a key sector and is subject to a specialized incentive mechanism, specifically:
- Development of the semiconductor industry: Entitled to specific mechanisms and policies under Article 39 of the Law on Digital Technology Industry.
- Semiconductor supply chain: Enterprises participating in the semiconductor supply chain are entitled to incentives and support under Article 40 of the Law on Digital Technology Industry.
4. Incentives for innovative startup projects in the digital technology industry
According to Clause 4, Article 3 of Decree No. 353/2025/ND-CP, innovative startup projects in the digital technology sector are entitled to incentives and support under Article 29 of the Law on Digital Technology Industry, including support policies regarding capital, technology, infrastructure, and the development environment.
