Research and experimental development on engineering and technology
Nghiên cứu khoa học và phát triển công nghệ trong lĩnh vực khoa học kỹ thuật và công nghệ
This activity involves systematic work aimed at gaining new knowledge and applying it to develop new or improved engineering and technology solutions.
Includes
- Research in engineering sciences
- Development of new technologies
- Experimental development in engineering
- Applied research in technology
Excludes
- Manufacturing of engineering products
- Consulting services in engineering
Foreign ownership
Foreign investment is permitted, often up to 100%, but this is a conditional business line: it requires a sector sub-licence or regulatory approval on top of the IRC and ERC. Some conditional lines require a Vietnamese joint-venture partner.
Legal basis: Negative list D55 · Law on Investment 2020, Appendix IV (conditional business line)
Your exact activity may fall inside or outside this restriction. Confirm the classification with Emerhub before you rely on it.
Recommended route
Foreign-owned LLC or JSC
Often up to 100%, once the sector sub-licence is granted
Joint venture
Where the conditional line requires a Vietnamese partner
Registration path
- 1
IRC
Investment Registration Certificate from the DPI
- 2
ERC
Enterprise Registration Certificate (the company itself)
- 3
Post-licensing
Seal, corporate bank account, tax and e-invoicing
- 4
Sub-licence
Sector permit, if the activity is conditional
Emerhub files each step with the authorities; you provide the documents and information.
Charter capital
| Situation | VND | USD |
|---|---|---|
| Most business linesVietnam sets no statutory minimum charter capital for most sectors. The registered charter capital must be credible for the project and fully contributed within 90 days of the Enterprise Registration Certificate. Foreign-invested projects are assessed on capital adequacy at the Investment Registration Certificate stage.. Legal basis: Law on Enterprises 2020 (No. 59/2020/QH14), Art. 47, 75, 113; Law on Investment 2020. | No floor | No floor |
Bold is the figure the law sets; the other column is an approximate conversion at ₫25,400 to USD 1. Vietnam sets no general minimum for most sectors.
Licenses & permits
This is a conditional business line. Alongside the IRC and ERC, it needs the following sector sub-licence or regulatory approval before it can legally operate in Vietnam.
- Sector sub-licence
Research on unmanned aircraft and flying vehicles (R&D on engineering and technology).
Conditional business line under the Law on Investment: foreign investment is generally permitted (often up to 100%) but the activity requires a sector sub-licence or regulatory approval. Legal basis: Law on Investment 2020, Appendix IV (as amended, effective 1 Jul 2026).
Emerhub can obtain the sub-licence as part of your company setup.
Tax incentives & priority sectors
This activity is on Vietnam’s list of investment-incentive sectors. A qualifying project may receive preferential corporate income tax, tax holidays, and import-duty exemptions.
High technology and application of technologies on the List of Prioritized High Technologies (incl. semiconductor, AI, and advanced manufacturing sub-fields)
Preferential CIT rate of 10% for 15 years, with 4-year tax exemption followed by 50% reduction for the next 9 years; exemption from import duty on goods imported to form fixed assets and on raw materials/components not yet producible domestically. Large-scale projects (e.g. linked to the Vietnam National Innovation Center, or meeting technology-transfer/value-chain criteria) may qualify for special incentives up to 5% CIT for 37 years with a 6-year exemption plus 50% reduction for the following 13 years.
Legal basis: Law on Investment 2020 (No. 61/2020/QH14), Article 16 & Appendix II; Decree 31/2021/ND-CP, Appendix II Section A; Article 20 of the Investment Law 2020 and Decision 29/2021/QD-TTg on special investment incentives
This code is a close match to the named priority activity, not an exact quote, so confirm the fit.
Research and development (R&D), technology transfer, and technology commercialization/incubation centers
Preferential CIT rate of 10% for 15 years with 4-year exemption plus 9-year 50% reduction; eligible for accelerated depreciation and increased deductible expenses for R&D activities.
Legal basis: Law on Investment 2020, Article 15 (forms of investment incentives) & Appendix II; Decree 31/2021/ND-CP, Appendix II
Incentives also depend on where you invest: economic zones, hi-tech parks, and areas with difficult socio-economic conditions add their own tax and land benefits. Emerhub can model your total incentive.
Based on the Law on Investment 2020 incentive lists and the Corporate Income Tax law. Final eligibility is confirmed at licensing, so confirm current status before you rely on it.