HÀ NỘI — A recently issued decree offers a number of preferential policies to support organisations and individuals conducting scientific research and developing high-tech and strategic technologies.

Decree No. 260/2026/NĐ-CP, which details and guides the implementation of several articles of the High Technology Law, gives priority consideration to organisations and individuals conducting research and development in high technologies when applying for orders and funding under science, technology and innovation programmes.

The funding will come from sources managed by the National Foundation for Science and Technology Development (NAFOSTED), the National Technology Innovation Fund (NATIF), and science, technology and innovation development funds of ministries, sectors and agencies.

They are entitled to get a maximum 100 per cent State funding for high-tech projects commissioned and funded by the State through the NAFOSTED, ministerial and local funds.

They will be prioritised in consideration for controlled trials of new technologies, products, and business models as prescribed; and access to services at national key research, testing, and laboratory centres invested in by the State.

Under the decree, individuals directly involved in high-tech research and development are exempt from personal income tax on salaries and wages earned while performing high-tech tasks and on royalties when research results are commercialised, as stipulated in the personal income tax regulations.

Businesses conducting scientific research, technological development, and high-tech innovation are eligible for interest rate subsidies through the NATIF, and ministerial, departmental and local government funds.

The subsidy amount is 70 per cent of the interest rate stipulated in the loan agreement signed between the credit institution and the business, but not exceeding 8 per cent per year; the maximum duration of the interest rate subsidy is five years.

The decree is part of Việt Nam's broader efforts to accelerate the implementation of Resolution No. 57-NQ/TW, issued by the Politburo in December 2024, which identifies science, technology, innovation and digital transformation as key drivers for national development.

The resolution calls for breakthrough mechanisms and policies to remove barriers, mobilise resources and create a favourable environment for scientists, researchers and technology enterprises, especially in strategic and high-tech sectors. — BIZHUB/VNS