Preschool education (for infants from the age of three months to three years)
Giáo dục nhà trẻ
This activity covers educational services provided to infants aged three months to three years in a preschool setting.
Includes
- Nursery education for infants
- Early childhood development programs
- Play-based learning for toddlers
Excludes
- Primary education for children aged six years and older
- Childcare services without an educational component
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 L9 · Decree 86/2018/ND-CP as amended by Decree 124/2024/ND-CP
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 |
| Foreign-language / skills centerShort-term training centres must meet facility and investment-per-learner conditions rather than a fixed minimum; foreign-invested education projects face specific capital-per-student floors.. Legal basis: Decree 86/2018/ND-CP as amended by Decree 124/2024/ND-CP. | 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
Foreign-invested preschool education (infants): permitted subject to conditions and caps on Vietnamese-national enrolment.
Foreign-invested general-education institutions permitted subject to conditions on facilities, curriculum, teacher qualifications, and caps on the proportion of Vietnamese national students that may be enrolled (proportion varies by education level per implementing regulations). Legal basis: Decree 86/2018/ND-CP as amended by Decree 124/2024/ND-CP.
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.
Investment in kindergarten, general education, and vocational education/training facilities (education socialization)
Preferential CIT rate of 10% for the entire project duration; land use fee/land rent exemption for education facilities.
Legal basis: Law on Investment 2020, Appendix II; Decree 31/2021/ND-CP, Appendix II Section B (education, culture, healthcare group)
This code is a close match to the named priority activity, not an exact quote, so confirm the fit.
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.