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5-year personal income tax exemption for people working in concentrated digital technology zones

DNVN - The Ministry of Science and Technology has just proposed an important draft Decree, which stipulates support mechanisms and special investment incentives for concentrated digital technology zones. These proposals promise to be a strong driving force, promoting the formation and development of the digital technology industry in Vietnam.

Tạp chí Doanh NghiệpTạp chí Doanh Nghiệp10/09/2025

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According to the draft Decree, concentrated digital technology zones will enjoy support and incentive policies from the state budget.

Support investment in building concentrated digital technology zones

The provincial People's Committee will play a key role in developing investment plans for concentrated digital technology zones. The draft Decree allows the use of state budget funds for development investment and support for investment in the construction of concentrated digital technology zones, including the following items:

Investment preparation and construction planning;

Compensation, support and resettlement, mine and explosive clearance, site clearance;

Constructing technical infrastructure systems within the concentrated digital technology zone according to approved planning;

Building essential, shared digital technology industrial infrastructure to serve the operations of businesses in the zone;

Constructing a system of technical infrastructure and social infrastructure outside the fence of the concentrated digital technology zone, ensuring synchronous connection and serving the activities of the zone as well as workers;

Building headquarters for the organization to manage, operate, use and exploit the concentrated digital technology park.

For concentrated digital technology zones invested by other sources of capital, the State may also consider giving priority to partially supporting the above contents, depending on actual conditions. The use of these sources of capital will comply with the provisions of the law on state budget, public investment, investment, investment under the form of public-private partnership, land, construction and other relevant legal provisions.

Incentives for concentrated digital technology zones

The Draft Decree also stipulates significant incentive policies to attract investment and develop high-quality human resources such as concentrated digital technology zones will be subject to investment incentive policies stipulated in Article 24 of the Law on Digital Technology Industry and other relevant legal provisions; Investment projects to build research and development centers, along with investment projects in the field of digital technology industry in concentrated digital technology zones, will be subject to special investment procedure regulations in Article 36a of the Investment Law.

Notably, income including salaries and wages of high-quality digital technology industry human resources working in the digital technology park will be exempt from personal income tax for a period of 5 years from the date of signing the first contract with organizations and enterprises in the park.

These support and incentive policies are expected to create a favorable environment, attract domestic and foreign capital and technology, contributing to building the digital technology industry into a national foundation industry.

Hien Thao

Source: https://doanhnghiepvn.vn/cong-nghe/mien-thue-thu-nhap-ca-nhan-5-nam-voi-nguoi-lam-tai-khu-cong-nghe-so-tap-trung/20250910094553094


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