Pursuant to Article 16 of Investment Law No. 61/2020/QH14 dated June 17, 2020; Decree 31/2021/ND-CP of the government dated March 26, 2021

1. List of industries with special investment incentives in 2023

1.1. High technology, information technology, supporting industries

a. High-tech applications in the High-tech List are given priority for investment and development according to the Prime Minister’s decision.

b. Production of products on the List of high-tech products encouraged for development according to the decision of the Prime Minister.

c. Manufacturing products on the List of supporting industry products prioritized for development according to the Government’s regulations on supporting industry development.

d. Incubating high technology, incubating high-tech businesses; venture capital for high technology development; apply, research and develop high technology in accordance with the law on high technology; production of biotechnology products; training high-tech human resources; providing high-tech services.

e. Producing software products, digital information content products, key information technology products, software services according to the provisions of law on information technology; produce network information security products and provide network information security services to ensure conditions according to the law on network information security; produce products formed from scientific and technological results according to the provisions of law on science and technology.

f. Producing renewable energy, clean energy, energy from waste destruction.

g. Production of composite materials, light construction materials, and rare materials.

H. Manufacturing products on the List of key mechanical products as decided by the Prime Minister.

1.2. Agriculture

a. Planting, caring for, nurturing, protecting and developing forests, developing production forests in bare lands, bare hills and mountains, planting large timber forests and converting small timber plantations to large timber plantations; develop non-timber forest products and restore natural forests.

b. Cultivation, processing, preservation of agricultural, forestry, and aquatic products, and processing of non-timber forest products.

c. Producing, multiplying and cross-breeding plant varieties, animal breeds, forestry plant varieties, aquatic breeds, developing high-tech forestry plant varieties.

d. Production, exploitation and refining of salt.

e. Offshore fishing combines the application of advanced fishing methods; fisheries logistics services; Construction of fishing shipbuilding and fishing shipbuilding facilities.

f. Sea rescue service.

g. Invest in research and production of biotechnology products used as food.

H. Manufacture of wooden products; Production of artificial boards, including: plywood, joinery boards, MDF boards.

1.3. Environmental protection, infrastructure construction

a. Collect, process, recycle and reuse waste centrally.

b. Construction and business of infrastructure of industrial parks, export processing zones, high-tech zones, and functional areas in economic zones.

c. Investing in the development of water plants, power plants, water supply and drainage systems; bridges, roads, infrastructure, transportation and rail industry; airports, seaports, inland waterway ports; airports, railway stations and other particularly important infrastructure projects decided by the Prime Minister.

d. Develop public passenger transportation in urban areas.

e. Investment in construction, management and business of markets in rural areas.

f. Investment in development, operation, and management of industrial cluster technical infrastructure projects.

1.4. Culture, society, sports, health

a. Construction of social housing and resettlement housing.

b. Investing in business establishments implementing hygiene and disease prevention.

c. Scientific research on preparation technology and biotechnology to produce new drugs, new veterinary drugs, vaccines, and biological products for veterinary use.

d. Production of medicinal materials and main drugs, essential drugs, drugs to prevent and control social diseases, vaccines, medical biological products, drugs from medicinal materials, oriental medicine; the drug’s patent or related exclusivity is about to expire; Applying advanced technology and biotechnology to produce human medicines meeting international GMP standards; Production of packaging in direct contact with drugs.

e. Invest in methadone production facilities.

f. Investing in the business of high-performance sports training and coaching centers and sports training and coaching centers for people with disabilities; building sports facilities with equipment, training and competition facilities that meet the requirements of organizing international tournaments; professional gymnastics and sports practice and competition facilities.

g. Investing in business centers for geriatrics, psychiatry, and treatment of patients infected with Agent Orange; Care centers for the elderly, people with disabilities, orphans, and homeless children.

H. Investing in the business of medical treatment – education – social labor centers; smoking cessation facility; HIV/AIDS treatment facility; public drug detoxification facility; private drug detoxification facility; Community drug addiction treatment consultation and support points at district level.

i. Investing in the business of national museums and ethnic cultural houses; ethnic singing, dancing, and music troupes; theaters, studios, film production and film printing facilities; art and photography exhibition house; producing, manufacturing, and repairing traditional musical instruments; maintain and preserve museums, ethnic cultural houses and art and culture schools; establishments and craft villages introduce and develop traditional industries and trades; investment and business in various types of folk performing arts; Investing in the National Library of Vietnam, public libraries of provinces and centrally run cities and libraries plays an important role.

k. Invest in facilities to support the prevention and control of gender-based violence in the community for sex workers.

2. List of industries with investment incentives in 2023

2.1. Science and technology, electronics, mechanics, material production, information technology

a. Invest in research and development (R&D).

b. Producing steel billets from iron ore, high-grade steel, and alloys.

c. Production of coke and activated carbon.

d. Production of energy saving products.

e. Production of petrochemicals, pharmaceutical chemicals, basic chemicals and rubber.

f. Manufacturing products with added value of 30% or more (according to instructions from the Ministry of Planning and Investment).

g. Manufacturing cars, auto parts, shipbuilding.

H. Production of accessories, electronic components, and electronic assemblies is not included in List A of this Appendix.

i. Manufacture of machine tools, machinery, equipment, spare parts, machines serving agricultural, forestry, fishery, salt production, food processing machines, and irrigation equipment not included in List A of this Appendix .

k. Production of materials to replace Asbestos materials.

k. Production of lightweight unburnt building materials (with density less than 1000 kg/m3).

m. Invest in utilizing excess heat from exhaust gases to generate electricity from construction material production facilities to save energy and protect the environment.

n. Production of artificial crushed sand to replace natural sand.

o. Invest in the treatment and use of waste from thermal power plants, chemical fertilizer plants, and metallurgical plants to make construction materials.

p. Invest in the treatment and use of household waste as fuel in the production of construction materials.

q. Investment in production of equipment, supplies, and spare parts for the cement industry; glasses; ceramic tiles; Refractory materials; Invest in the production of construction materials to replace construction materials produced with outdated technology.

r. Producing environmentally friendly means of transport.

S. Manufacturing and assembling diesel locomotives; freight wagons with a tonnage of 30 tons or more; high-class passenger cars with a speed of 100 km/h; spare parts for locomotives and rolling stock in the railway sector.

t. Producing and processing minerals as construction materials.

u. Producing and trading products formed from scientific and technological results of scientific and technological enterprises.

2.2. Agriculture

a. Raising, growing, harvesting and processing medicinal herbs; protect and preserve genetic resources and rare and endemic medicinal species.

b. Producing and processing animal and aquaculture feed.

c. Scientific and technical services on planting, animal husbandry, aquaculture, crop and livestock protection.

d. New construction, renovation and upgrading of slaughterhouses; preserving and processing industrial poultry and livestock, wholesale markets, livestock auction facilities and livestock products.

e. Build and develop concentrated raw material areas to serve the processing industry.

f. Seafood harvesting.

g. Invest in the production of biological plant protection drugs, organic fertilizer production, scientific research activities and technology transfer to develop organic fertilizers.

H. Cultivation and processing of agricultural, forestry and aquatic products in the form of product chain linkage; cultivating and processing agricultural, forestry and aquatic products in the form of organic agricultural production.

i. Producing handicrafts, rattan and bamboo products, ceramics, glass, textiles, yarn, embroidery, and wicker.

k. Scientific research and technological development in the field of agricultural science.

k. Raising original livestock breeds, preserving genetic resources of precious, rare livestock breeds and indigenous livestock breeds.

2.3. Environmental protection, infrastructure construction

a. Construction and development of industrial cluster infrastructure.

b. Construction of apartments for workers working in industrial parks, export processing zones, high-tech zones, and economic zones; building student dormitories and housing for social policy beneficiaries; Invest in building functional urban areas (including kindergartens, schools, hospitals) to serve workers.

c. Handling oil spills, overcoming mountain landslides, dyke landslides, riverbanks, coastlines, dams, reservoirs and other environmental incidents; Apply technology to reduce greenhouse gas emissions that cause greenhouse effects and destroy the ozone layer.

d. Investment and business in commodity exhibition centers, logistics centers, inland ports, warehouses, supermarkets, and commercial centers.

e. Producing and supplying environmental monitoring equipment, on-site domestic wastewater treatment equipment, environmentally friendly products and services certified with Vietnam Ecolabel according to the provisions of law on environmental protection school.

f. Investment and business in technology incubators and science and technology enterprises in accordance with the law on technology.

g. Investment in business innovation centers, research and development centers.

H. Centralized domestic wastewater treatment has a design capacity of 2,500 m3/day (24 hours) or more for urban areas of grade IV and higher.

i. Collect, transport, and treat conventional solid waste centrally.

k. Hazardous waste treatment, hazardous waste co-treatment.

l. Treat and renovate polluted environmental areas in public areas.

m. Responding to and handling oil spills, chemical incidents and other environmental incidents.

n. Construction of technical infrastructure to protect the environment in industrial parks, industrial clusters, and craft villages.

o. Relocation and conversion of facilities causing serious environmental pollution.

p. Environmental monitoring.

q. Investing in the construction of cemeteries, cremation facilities, and funeral halls.

r. Environmental damage assessment; environmental health assessment; Environmental assessment of imported goods, scrap, machinery, equipment and technology.

S. Production and application of environmental protection inventions are protected by the State in the form of granting invention patents or utility solution patents.

t. Producing environmentally friendly products labeled Vietnam Green Label by the Ministry of Natural Resources and Environment; products from recycling and solid waste treatment activities of waste treatment facilities (domestic, industrial and hazardous waste).

u. Producing gasoline, diesel fuel and biofuel with certified conformity; Biochar; energy from using wind, sunlight, tides, geothermal and other forms of renewable energy.

v. Manufacturing and importing specialized machinery, equipment and vehicles used directly in collecting, transporting and treating waste; Automatic and continuous wastewater and exhaust gas monitoring equipment; equipment for measuring, sampling and analyzing the environment; renewable energy production; Treatment of environmental pollution; Respond and handle environmental incidents.

x. The production, business and service activities of the environmentally friendly facility are certified with eco-labels by the Ministry of Natural Resources and Environment.

y. Manufacturing products, equipment, and technologies that use water economically.

2.4. Education, culture, society, sports, health

a. Investment and business in infrastructure of educational and training institutions and vocational education institutions; Invest in the development of non-public education and training establishments and vocational education establishments at all levels: preschool education, general education, vocational education.

b. Producing medical equipment, building warehouses to preserve pharmaceuticals, reserve medicines for humans to prevent natural disasters, catastrophes, and dangerous epidemics.

c. Producing raw materials for making medicines, plant protection drugs, and pesticides; Prevention and treatment of diseases for animals and aquatic products.

d. Production of veterinary drugs, raw materials for veterinary drugs, preservation of veterinary drugs; Production of equipment and tools used in veterinary medicine.

e. Invest in biological testing facilities and evaluate drug bioavailability; Pharmaceutical facilities that meet good practice standards in drug production, storage, testing, and clinical trials.

f. Invest in research to prove the scientific basis of Oriental medicine and traditional medicines and develop standards for testing Oriental medicine and traditional medicines.

g. Investment and business in fitness and sports centers, gyms, sports clubs, stadiums, swimming pools; establishments that produce, manufacture, and repair equipment and facilities for physical training and sports.

H. Investing in the business of district-level public libraries, specialized libraries, university libraries, libraries belonging to educational institutions, community libraries, private libraries that serve the community and develop reading culture serving lifelong learning.

i. Invest in the development of vocational education quality accreditation organizations and vocational education equipment production.

2.5. Other jobs

a. Activities of the People’s Credit Fund and microfinance institutions.

b. Publishing activities of electronic publications.

c. Investment in product distribution chains of small and medium-sized enterprises; business investment in small and medium-sized business incubators; investment in technical facilities to support small and medium-sized enterprises; Investing in the business of common working areas for creative small and medium-sized startups according to the provisions of law on supporting small and medium-sized enterprises.

d. Investing in creative startups.