The government has officially issued Decree No. 260/2026/ND-CP as a strategic step to implement the High Technology Law. This regulation is designed to provide fiscal stimulus and technical support for organizations and individuals focusing on the research, development, and mastery of advanced and strategic technologies in the country.
A crucial point in this policy is the provision of up to 100 percent state funding for technology projects managed through national funds such as NAFOSTED and NATIF. In addition to financial support, the government is offering facilities such as import tax exemptions for research equipment, specialized materials, and scientific literature supporting research operations.
This policy targets not only business entities but also human resources. Researchers directly involved in strategic technology development will receive personal income tax exemptions on their salaries and copyright earnings from research results. The state also guarantees up to 100 percent of professional training costs for personnel to enhance competencies in future technologies.
On the capital side, companies operating in this sector will enjoy significant loan interest subsidy facilities. For strategic technology research, the government has set an interest subsidy of 100 percent with a maximum cap of 10 percent per year for a five-year period. This measure is expected to ease the fiscal burden on business actors in building research infrastructure crucial for national defense and economic development.
In addition to investment and operational ease, the government is streamlining intellectual property rights (IPR) protection processes through full consultation fee subsidies and expedited content reviews. This comprehensive regulation, which will take effect on July 1, 2026, is expected to serve as a catalyst for the national innovation ecosystem to become more competitive globally.
