LAW ON DIGITAL TECHNOLOGY INDUSTRY

Jul 18

Pursuant to the Constitution of the Socialist Republic of Vietnam;
The National Assembly hereby promulgates the Law on Digital Technology Industry.

Chapter I: GENERAL PROVISIONS

Article 1. Scope of Regulation

This Law provides regulations on the development of the digital technology industry, semiconductor industry, artificial intelligence, digital assets, and the rights and responsibilities of relevant agencies, organizations, and individuals.
This Law does not apply to digital technology industry activities that are solely for national defense, security, or cryptographic operations to protect state secrets.

Article 2. Subjects of Application

This Law applies to domestic and foreign agencies, organizations, and individuals participating in or related to the digital technology industry in Vietnam.

Article 3. Interpretation of Terms

Digital technology refers to a set of scientific methods, technological processes, and technical tools used to produce, transmit, collect, process, store, and exchange digital information and data, and to digitize the real world.
Digital technology industry is a technical-economic sector based on the integration of science, technology, innovation, and digital transformation to create digital technology products and services; it represents the next stage of development of the information technology industry.
Digital technology equipment means equipment used to produce, transmit, collect, process, store, exchange digital information and data, and to digitize the real world.
Digital technology industry workforce refers to individuals with qualifications, skills, and expertise in digital technology who engage in producing digital technology products, providing digital technology services, or managing activities in the digital technology industry.
Digital technology enterprises are enterprises that produce digital technology products or provide digital technology services.
Centralized digital technology zones are functional zones where research and development, support, training, innovation promotion, incubation of digital technology and digital technology enterprises, production and trading of digital technology products and services, infrastructure provision, and other activities are concentrated.
Semiconductor industry refers to the industry engaged in research and development, design, manufacturing, packaging, and testing of semiconductor products, as well as the production of equipment, machinery, and tools used in these activities. The semiconductor industry plays an essential and foundational role in the digital technology industry.
Semiconductor products include semiconductor materials, devices, or electronic components made from semiconductor materials; they are among the key inputs for creating digital technology products.
Artificial intelligence system refers to a machine-based system designed to operate with various levels of autonomy and adaptability after deployment to achieve explicit or implicit objectives, by reasoning from input data to generate predictions, content, recommendations, or decisions that may affect the physical or digital environment. An artificial intelligence system is a digital technology product integrating hardware, software, and data.

Article 4. Policies for the Development of the Digital Technology Industry

Mobilize investment resources for research, development, design, and technology transfer; gradually master digital technology; and build shared digital technology industrial infrastructure at regional and national scales to promote digital technology industry activities.
Provide training and develop human resources for the digital technology industry; develop specialized educational institutions in digital technology; and implement special preferential policies to attract and utilize high-quality digital technology workforce and digital technology talents.
Establish controlled testing mechanisms for digital technology-based products and services across various sectors, including mechanisms for exemption from liability for agencies, organizations, enterprises, and individuals during testing.
Implement preferential policies on land, credit, taxation, and other incentives in the research, testing, development, production, and application of digital technology products and services.
Develop markets for the digital technology industry; establish mechanisms for public procurement, investment prioritization, leasing, and purchasing of digital technology products and services using state budget funds.
Promote the development of digital data in digital technology industry activities as an important resource, means of production, and foundation for research and further industry development.
Accelerate the development and application of artificial intelligence across sectors and areas of socio-economic life; establish AI as a new mode of production; and strongly enhance national endogenous capabilities to create new economic models with superior productivity and value. The State shall implement the highest level of preferential policies to promote research, development, deployment, and use of artificial intelligence.
Provide exceptional preferential policies for the development of the semiconductor industry and formation of the Vietnamese semiconductor ecosystem.
Develop the digital technology industry sustainably, promote efficient and economical use of energy, and minimize negative impacts on the environment.

Article 5. State Management of the Digital Technology Industry

1. Content of state management includes:

a) Formulating, promulgating, and organizing the implementation of legal documents, strategies, master plans, plans, programs, schemes, projects, and policies for the development of the digital technology industry; standards, technical regulations, technical requirements, economic-technical norms, and quality of products and services in the digital technology industry;

b) Statistical work, measurement, and reporting on the digital technology industry;

c) Management of centralized digital technology zones; national information systems and digital technology industry databases;

d) Dissemination and communication of policies and laws related to the digital technology industry;

đ) Management of training, capacity building, and development of human resources for the digital technology industry;

e) Issuance, suspension, revocation of licenses and certificates related to the digital technology industry;

g) International cooperation in the digital technology industry;

h) Inspection, supervision, resolution of complaints and denunciations, and handling of legal violations in the digital technology industry.

2. Responsibilities for state management:

a) The Government shall exercise unified state management over the digital technology industry;

b) The Ministry of Science and Technology shall be responsible before the Government for performing state management of the digital technology industry;

c) Ministries, ministerial-level agencies, the Minister of National Defense, and provincial-level People’s Committees shall preside over and coordinate with the Ministry of Science and Technology in managing the digital technology industry within their assigned sectors, fields, and localities.

Article 6. International Cooperation in the Digital Technology Industry

Signing, acceding to international treaties and agreements; participating in international organizations, associations, and societies abroad related to the digital technology industry.
Developing networks of Vietnamese digital technology industry representatives abroad.
Supporting the development of the Vietnamese digital technology market overseas; organizing research and development, training, consultancy, international conferences and seminars, and other international trade promotion activities for Vietnamese digital technology products and services; building and implementing international cooperation programs and projects in the digital technology industry under bilateral and multilateral agreements.
Transferring digital technology, digital products, and services from foreign countries into Vietnam and from Vietnam to foreign countries.
Supporting Vietnamese digital technology enterprises in cooperating with foreign digital technology companies, expanding into international markets, establishing representative offices and branches abroad, aiming to become multinational enterprises and enhance global competitiveness.
Proactively cooperating and connecting with semiconductor industry ecosystems of strategic partners; promoting joint ventures between Vietnamese enterprises and foreign investors to implement investment projects for semiconductor production in Vietnam; cooperating in research and development, design, production, and commercialization of semiconductor products.

Article 7. Quality Management in Digital Technology Industry Activities

The Minister of Science and Technology shall promulgate technical regulations and requirements and stipulate the application of international, regional, foreign, and national standards in the digital technology industry in accordance with laws on standards and technical regulations.
Ministers and heads of ministerial-level agencies shall develop and issue technical regulations, propose national standards, and guide the application of standards for digital technology products and services used in the sectors and areas under their management.
Ministries and ministerial-level agencies shall perform state management on quality control of digital technology products and services in accordance with laws on product and goods quality within their assigned sectors and areas.
The State shall support digital technology enterprises in participating in the development and application of international standards within the Program for Digital Technology Industry Development.

Article 8. Controlled Testing of Digital Technology Products and Services

Organizations and enterprises may implement controlled testing of digital technology products and services in accordance with the laws on science, technology, innovation, and the digital technology industry.

Article 9. Digital Technology Industry Development Program

The Digital Technology Industry Development Program is a set of activities, tasks, and initiatives for promoting, supporting, and fostering the development of the digital technology industry, prepared by the Ministry of Science and Technology and submitted to the Prime Minister for approval from time to time.
The program shall be funded from financial sources allocated for the development of the digital technology industry as specified in Article 11 of this Law.

Article 10. Ensuring Cybersecurity and Network Safety in the Digital Technology Industry

Agencies, organizations, and individuals participating in or related to the digital technology industry must comply with regulations on cybersecurity, information safety, data protection, personal data, and other relevant laws.

Article 11. Financial Resources for the Development of the Digital Technology Industry

1. Financial resources for the development of the digital technology industry include:

a) State budget allocations for science, technology, innovation, and digital transformation under laws on the state budget, science and technology, and digital transformation;

b) State budget allocations for development investment and regular expenditures for economic activities in accordance with laws on the state budget; investment support funds under laws on investment;

c) Loans, contributions, sponsorships, and investments from domestic and foreign enterprises, organizations, and individuals, including corporate science and technology development funds and other lawful financial sources in accordance with the law.

2. The preparation of plans, estimates, allocation, management, and use of the annual state budget as specified at Point a, Clause 1 of this Article shall comply with laws on the state budget, science and technology, innovation, public investment, and digital transformation.

3. The Government shall stipulate expenditure items, estimate formulation, allocation, management, and use of financial sources mentioned in Point a, Clause 1 of this Article, and provide guidance on the use of financial sources for the development of the digital technology industry specified in Clause 1 of this Article.

Article 12. Prohibited Acts

Abusing digital technology industry activities to infringe upon national and ethnic interests, national defense, national security, public order and safety, public interests; human rights, civil rights, and legitimate rights and interests of organizations and individuals; or negatively affecting social ethics, health, or human life.
Infringing intellectual property rights in the digital technology industry.
Using digital technology products and services to commit acts that violate the law.
Engaging in forgery or fraud to benefit from state preferential policies or support programs; or to gain exemption from liability during controlled testing of digital technology products and services.
Obstructing lawful activities; supporting unlawful activities in the digital technology industry conducted by organizations or individuals.
Using, providing, or deploying artificial intelligence systems to infringe upon national and ethnic interests, national defense, national security, public order and safety, public interests; human rights, civil rights, legitimate rights and interests of organizations and individuals; or to undermine traditional cultural values.

Chapter II: DEVELOPMENT OF THE DIGITAL TECHNOLOGY INDUSTRY

Section 1. DIGITAL TECHNOLOGY INDUSTRY ACTIVITIES AND DIGITAL TECHNOLOGY PRODUCTS AND SERVICES

Article 13. Digital Technology Industry Activities

1. Digital technology industry activities include the production of digital technology products and the provision of digital technology services.

2. Production of digital technology products includes one or more of the following activities: research and development, design, assembly, manufacturing, testing, and evaluation of digital technology products, as well as other related activities to produce the following products:

a) Hardware products are digital technology devices or components of such devices, including: computers, network devices, peripheral devices; telecommunication devices; multimedia devices; transmission devices; electronic devices; electronic devices integrated with digital technology; components and modules, electronic components, semiconductor chips, and other hardware products;

b) Software products are sets of instructions, commands, or digital data designed to control digital technology devices to perform specific functions, including: system software; application software; utility software; tool software; digital platform software and other software;

c) Digital content products are information created, processed, stored, and distributed in digital form to serve entertainment, education, media, commerce, or other social needs. Digital content products include: texts, digital data, images, audio recordings, video recordings, or other digital formats.

3. Provision of digital technology services includes one or more of the following activities: consulting, design, installation, integration, management, operation, training, digitization, data processing, warranty, maintenance, repair, refurbishment, publication, distribution of digital technology products; provision of digital technology products as a service and other digital technology services.

4. The Government shall detail the implementation of this Article.

Article 14. Key Digital Technology Products and Services

1. Key digital technology products and services are those that meet one of the following criteria:

a) High domestic demand and high added value;

b) Global market demand and export potential;

c) Serve key national digital transformation tasks; have a significant, breakthrough impact on technological innovation and economic efficiency in various sectors and fields.

2. The Minister of Science and Technology shall issue the List of Key Digital Technology Products and Services from time to time in accordance with the management requirements of relevant sectors and fields.

Article 15. Digital Technology Products and Services with Restricted Transfer

The list of digital technology products and services with restricted transfer, and the authority, procedures, and process for reviewing and approving their transfer shall comply with the laws on technology transfer and other relevant regulations.

Section 2. RESEARCH AND DEVELOPMENT OF DIGITAL TECHNOLOGY PRODUCTS AND SERVICES

Article 16. Promotion of Research and Development of Digital Technology Products and Services

Research and development (R&D) activities for digital technology products and services shall enjoy the highest level of incentives as prescribed by laws on science, technology, innovation, and digital transformation.
The State shall allocate funds to implement and support R&D of digital technology products and services from the financial resources designated for the development of the digital technology industry as stipulated in Article 11 of this Law.
Organizations and individuals engaged in digital technology R&D shall be given priority and favorable conditions to access equipment and facilities at national key laboratories, technology incubators, high-tech incubators, science and technology enterprise incubators, and State scientific and technological research institutions.
Corporate expenses for digital technology R&D shall be eligible for increased deductible expenses when determining taxable income for corporate income tax in accordance with relevant tax laws.

Article 17. Development of Digital Technology R&D Facilities

Ministries, ministerial-level agencies, and local authorities shall prioritize the establishment and development of R&D and innovation facilities for digital technology in the sectors, fields, and localities under their respective mandates, in line with socio-economic development goals and digital technology industry development orientations for each period.
The State shall prioritize the allocation of resources and annual budget planning to support and fund R&D and innovation programs and tasks related to digital technology conducted by organizations and enterprises, using the financial resources stipulated in Article 11 of this Law.

Section 3. HUMAN RESOURCES FOR THE DIGITAL TECHNOLOGY INDUSTRY

Article 18. Development of Human Resources for the Digital Technology Industry

1. The State shall adopt policies to support the development of digital technology industry human resources in educational institutions, as follows:

a) Promote training, retraining, and upskilling in digital technology within the national education system;

b) Offer preferential credit policies in terms of interest rates, conditions, and loan terms for students enrolled in digital technology training programs in accordance with laws on education and finance;

c) Provide scholarships, social assistance, tuition waivers or reductions, tuition fee support, and living expense support for students in digital technology programs in accordance with laws on education and finance;

d) Develop open online teaching and learning platforms, digital technology training models adapted to the digital transformation process, and interdisciplinary training models that combine digital technology with other fields and sectors;

dd) Support investment in infrastructure, including training equipment, laboratories, software licenses, shared digital platforms, and other necessary technical tools to serve digital technology workforce training.

2. The State shall adopt policies to support the development of digital technology human resources in enterprises and state agencies, as follows:

a) Support digital skill assessments;

b) Support cooperation and linkages between enterprises and research institutes, higher education institutions, and vocational education institutions in digital technology workforce training, with priority given to small and medium-sized enterprises;

c) Organize training courses and skill enhancement programs in digital technology;

d) Provide income supplements for staff in charge of digital technology industry positions as approved by competent authorities.

3. Localities shall implement policies to support the development of digital technology human resources working on key projects related to digital technology products, semiconductors, and artificial intelligence systems, including:

a) Partial support for the cost of hiring high-quality digital technology personnel;

b) Partial support for training, retraining, and upskilling efforts to improve enterprise workforce quality.

4. Organizations and individuals are encouraged to train, retrain, certify, and recognize digital technology skills according to widely accepted international, regional, or foreign standards.

5. Responsibilities of Ministries, Ministerial-level Agencies, and Provincial People’s Councils:

a) The Ministry of Education and Training shall implement Clause 1 of this Article; the Ministry of Science and Technology shall implement Clause 2 using financial resources allocated for digital technology industry development as prescribed in Article 11 of this Law;

b) Provincial People’s Councils shall allocate local budgets and specify criteria, conditions, procedures, content, and levels of support under Clause 3 of this Article.

Article 19. Attraction of High-Quality Digital Technology Human Resources

High-quality digital technology human resources include Vietnamese nationals, overseas Vietnamese, and foreigners who meet criteria set by the Government.
Foreigners who qualify as high-quality digital technology human resources shall be granted a temporary residence card valid for 5 years and eligible for renewal in accordance with immigration laws. Their spouses and children under 18 years of age shall also be issued temporary residence cards with the same duration and receive support from local authorities and relevant agencies in job search, school admission, and education in Vietnam.
High-quality digital technology human resources are entitled to personal income tax incentives in accordance with tax laws.
Policies to attract digital technology human resources into state agencies:

a) Vietnamese citizens working in organizations or enterprises who meet the criteria of high-quality digital technology personnel and wish to join the public sector may be recruited as civil servants or public employees without competitive examination; they may also be appointed to managerial positions without fulfilling requirements on seniority or personnel planning, if needed by the agency; they are entitled to other preferential policies under laws governing civil servants and public employees;

b) Civil servants or public employees who have transferred to enterprises and meet the criteria for high-quality digital technology human resources may be prioritized for re-entry into public service, placed in appropriate positions, and enjoy benefits equal to or higher than those previously held, including salary, allowances, ranks, and professional titles; they may be exceptionally considered for leadership appointments if required by the agency;

c) High-quality digital technology professionals working in digital technology enterprises may be seconded to state agencies or public institutions on a fixed-term basis upon agreement between the agency head and the enterprise regarding the form, duration, job position, and entitlements, with the consent of the individual involved;

d) Civil servants and public employees with expertise in digital technology may be reassigned, transferred, or seconded to other agencies or organizations in accordance with laws on civil servants and public employees.

Article 20. Attraction and Utilization of Digital Technology Talents

1. Digital technology talents are high-quality digital technology professionals who meet the talent criteria in science, technology, and innovation as prescribed by relevant laws.

2. Policies for supporting and incentivizing digital technology talents:

a) Entitled to the benefits granted to high-quality digital technology personnel as prescribed in Clauses 2 and 3, Article 19 of this Law;

b) Entitled to special remuneration policies including globally competitive salaries and bonuses; given priority in recruitment, appointment, and use under laws governing civil servants and public employees;

c) Provided with favorable working environments, living spaces, housing, and transportation;

d) Supported in participating in international cooperation activities in the digital technology industry;

đ) Provided with financial and physical resources for research and development in digital technology;

e) Recognized and rewarded according to laws on emulation and commendation.

3. The Government shall detail the implementation of this Article.

Section 4. INFRASTRUCTURE FOR THE DIGITAL TECHNOLOGY INDUSTRY

Article 21. Investment and Mobilization of Resources for Infrastructure Development in the Digital Technology Industry

1. Investment in digital technology industry infrastructure is considered a specially incentivized investment sector and is entitled to preferential treatment under investment, tax, land, and related laws.

2. The State shall prioritize budget allocation for investment in essential, shared digital technology infrastructure, including:

a) Research, design, and pilot production facilities for digital technology products and services;

b) National shared key laboratories for digital technology;

c) Facilities for measurement, testing, and evaluation of digital technology products and services;

d) Data centers;

đ) Centralized digital technology zones;

e) Other essential and shared digital technology infrastructure.

3. Digital technology industry infrastructure invested by the State under Clause 2 of this Article is considered infrastructure assets and shall be managed, operated, and exploited in accordance with laws on public asset management and use.

4. Organizations and enterprises may import used production lines, equipment, machinery, and tools for training, research, and development of digital technology products and services, provided they meet criteria set by the Minister of Science and Technology.

5. The Government shall detail the implementation of this Article.

Article 22. Establishment and Expansion of Centralized Digital Technology Zones

1. Conditions for establishing and expanding centralized digital technology zones:

a) In line with the State’s policy on the development of digital technology and digital technology industries;

b) Aligned with the orientation and objectives of national sector planning, regional planning, provincial planning, and local land-use planning;

c) Having an appropriate area size and functional zoning that ensures favorable conditions for the development of digital technology industries;

d) Having a plan for establishment or expansion suitable for the functions of centralized digital technology zones; meeting regulations on national defense, security, environmental protection, climate change adaptation, and conservation of natural resources, historical sites, cultural heritage, and natural heritage;

đ) Other conditions suitable for practical development and management requirements.

2. The establishment and expansion of centralized digital technology zones shall be carried out through investment projects for the construction and operation of infrastructure by the following methods:

a) Using State budget funds in accordance with the law on public investment;

b) Investment under public-private partnership (PPP) methods;

c) Using enterprise capital.

3. Order and procedures for formulating investment projects to build and operate infrastructure in centralized digital technology zones:

a) Investment projects using State budget funds shall comply with this Law, the law on public investment, State budget, management and use of public assets, and other relevant laws.

Where an investor implements a project within a centralized digital technology zone, the provincial People’s Committee shall decide to approve the investment policy and concurrently approve the investor without conducting land use rights auctions or investor selection bidding. Procedures for investment policy approval shall comply with investment law;

b) Investment projects under the PPP method shall comply with laws on public-private partnership investment;

c) Investment projects using enterprise capital shall comply with investment laws and laws on the digital technology industry.

4. A centralized digital technology zone is deemed established or expanded from the date the competent authority:

a) Approves the investment policy for the project using public investment as prescribed in Point a, Clause 2 of this Article;

b) Approves the investment policy for projects implemented under the PPP method as prescribed in Point b, Clause 2 of this Article;

c) Approves both the investment policy and the investor, or approves the investor implementing the project using enterprise capital as prescribed in Point c, Clause 2 of this Article.

5. The Government shall provide detailed regulations on Clauses 1 and 3 of this Article.

Article 23. Recognition of Functional Zones as Centralized Digital Technology Zones

1. A functional zone engaged in digital technology industry activities may be recognized as a centralized digital technology zone if it meets the following criteria:

a) It is consistent with the orientation and objectives of national sector planning relevant to centralized digital technology zones and with provincial planning;

b) It meets the criteria on function, area size, construction planning, and human resources of centralized digital technology zones.

2. The provincial People’s Committee shall decide on the recognition of centralized digital technology zones as prescribed in Clause 1 of this Article.

3. The Government shall stipulate in detail Clause 1 of this Article and the procedures for recognition.

Article 24. Incentives for Centralized Digital Technology Zones

1. Centralized digital technology zones shall enjoy investment incentives applicable to areas with especially difficult socio-economic conditions in accordance with the Law on Investment and other relevant laws.

2. Investment projects for the construction and operation of infrastructure in centralized digital technology zones, and digital technology industry projects within such zones, shall enjoy incentives for specially encouraged sectors and trades under the Law on Investment and other relevant laws.

3. Investment projects using land in centralized digital technology zones shall be eligible for land rent exemption or reduction in accordance with the Land Law and other relevant laws.

4. Investors implementing infrastructure development projects in centralized digital technology zones may be supported by the State in:

a) Investing in internal technical infrastructure and connecting infrastructure such as roads, electricity, clean water supply, drainage, collection and treatment of wastewater, solid waste, and other relevant facilities;

b) Organizing public transport systems for passenger transport to the centralized digital technology zone.

5. Investment projects for housing, service works, and public amenities for workers in centralized digital technology zones shall be eligible for incentives under the laws on housing, real estate business, and other relevant regulations.

Article 25. Management, Operation, Use, and Exploitation of Infrastructure Assets in Centralized Digital Technology Zones

1. Infrastructure in centralized digital technology zones includes:

a) Digital infrastructure such as telecommunications and Internet networks; information systems, data centers, monitoring systems, and information security systems;

b) Facilities for research, design, manufacturing, testing, and pilot production; laboratories;

c) Production buildings and factories;

d) Technical infrastructure systems including roads, electricity, clean water supply, drainage, collection and treatment of wastewater and solid waste, and other technical infrastructure systems;

đ) Other works serving the operation of centralized digital technology zones.

Infrastructure invested with State budget funds shall be managed, used, and exploited in accordance with the law on management and use of public assets.

2. The unit responsible for managing, operating, and exploiting the centralized digital technology zone is an organization established or assigned to manage, operate, and provide services for investment, production, digital technology product business, and other related activities within the zone.

3. The Government shall provide detailed regulations on this Article.

Section 5. DIGITAL DATA IN DIGITAL TECHNOLOGY INDUSTRY ACTIVITIES

Article 26. Management and Promotion of Digital Data Development in Digital Technology Industry Activities

The State shall issue policies to manage and promote the development of digital data in digital technology industry activities.
Organizations, enterprises, and individuals providing digital technology products and services shall not impose or create trade or technical barriers or other measures that hinder customers from storing digital data generated from their use or transferring such data to products and services of other providers.

Article 27. Ensuring the Quality of Digital Data in the Digital Technology Industry

Ensuring the quality of digital data in the digital technology industry means ensuring its accuracy, validity, integrity, completeness, timeliness, and consistency.
Organizations, enterprises, and individuals are encouraged to self-assess and publish the quality of digital data in digital technology industry activities before launching digital technology products and services to the market.
The Minister of Science and Technology is responsible for guiding the application of national standards and technical regulations on ensuring digital data quality in the digital technology industry, in accordance with laws on data.

Section 6. INVESTMENT SUPPORT AND INCENTIVES FOR DIGITAL TECHNOLOGY INDUSTRY ACTIVITIES

Article 28. Investment Support and Incentives for the Production and Provision of Digital Technology Products and Services

1. The production of digital technology products and the provision of digital technology services are incentivized sectors and enjoy investment incentives and support as prescribed by laws on investment, taxation, land, and other relevant regulations.

2. The following activities are considered especially incentivized investment sectors and enjoy special incentives and support under investment, tax, land, and other applicable laws:

Production and provision of key digital technology products and services;

Software product manufacturing;

Development of artificial intelligence (AI) systems;

Research, development, design, manufacturing, packaging, and testing of semiconductor chips;

Investment in building AI data centers.

3. Investment projects in key digital technology product manufacturing; projects on research, development, design, manufacturing, packaging, and testing of semiconductor chips; and projects on AI data center construction that qualify as large-scale projects shall be eligible for special investment incentives under the Law on Investment and relevant laws on corporate income tax, land, and other areas.

4. The State shall provide direct financial support for construction of factories, technical infrastructure, equipment, and machinery for projects mentioned in Clause 3 of this Article, using local budget development expenditure in accordance with the Law on State Budget and other relevant laws.

The Provincial People’s Council shall stipulate criteria, conditions, procedures, contents, and levels of local budget support for the projects mentioned above in accordance with local conditions.

5. Enterprises implementing projects related to key digital technology products, semiconductor chip R&D and production, or AI data center construction shall enjoy priority customs treatment in accordance with customs law.

Article 29. Support and Incentives for Innovative Startups in the Digital Technology Industry

1. Innovative startups in the digital technology industry are classified as especially incentivized investment sectors and shall enjoy incentives and support in accordance with laws on investment, taxation, land, and other relevant laws.

2. Innovative startup projects in the digital technology industry may receive direct financial support from local budgets in accordance with the Law on State Budget or from the National Digital Technology Industry Development Program for activities such as:

a) Training and development of human resources for the digital technology industry;

b) Attracting high-quality digital technology talent;

c) Research and development; pilot production;

d) Startup consulting;

đ) Technology acquisition and innovation.

3. The Provincial People’s Council shall stipulate criteria, conditions, procedures, content, and levels of local budget support for the activities specified in Clause 2 of this Article in line with local conditions.

Section 7. DEVELOPMENT OF THE DIGITAL TECHNOLOGY INDUSTRY MARKET

Article 30. Market Development Activities for Digital Technology Enterprises

1. Market development activities for digital technology enterprises include:

a) Providing information on market trends, demands, technology developments, standards, and international supply chains for digital technology products and services;

b) Enhancing production organization capabilities and improving product and service quality to meet domestic and international standards and technical requirements;

c) Promoting Vietnamese digital technology products and services through media channels;

d) Promoting digital transformation in digital technology industry activities;

đ) Organizing supply-demand connection activities between digital technology enterprises and domestic and international organizations and individuals, with priority for competitive domestic products and services;

e) Promoting cooperation and linkage among digital technology enterprises, research institutes, and universities to form ecosystems for producing and providing digital technology products and services;

g) Supporting public access to domestically produced digital technology products and services;

h) Supporting businesses and individuals in providing information, marketing, introducing, exchanging, and transacting digital technology products and services;

i) Other measures to support market development for digital technology enterprises.

2. The activities mentioned in Clause 1 of this Article shall be funded from sources for developing the digital technology industry as stipulated in Article 11 of this Law.

Article 31. Incentives in Leasing and Procurement of Digital Technology Products and Services Using State Budget

Digital technology products and services that meet the criteria prescribed by the Minister of Science and Technology shall receive preferential treatment in contractor selection in accordance with the Law on Bidding.
For procurement packages involving leasing or purchasing digital technology products and services using the State budget to implement key national digital transformation tasks, or as required under resolutions of the National Assembly, Standing Committee, Government, or decisions of the Prime Minister, the contractor selection may follow direct appointment or special cases as provided in the Law on Bidding.
The State may place orders with organizations, enterprises, or individuals to research, produce, and supply key digital technology products and services; or products/services under national-level important projects or those with special requirements set by the Government, Prime Minister, ministries, or local authorities, following regulations on science, technology, innovation, and bidding.

Section 8. SUSTAINABLE DEVELOPMENT OF THE DIGITAL TECHNOLOGY INDUSTRY

Article 32. Sustainable Development in the Digital Technology Industry

The State shall provide mechanisms to support and prioritize activities such as reuse, recycling, remanufacturing, refurbishment, repair, and resource sharing to establish a closed-loop cycle in the digital technology industry, aiming to conserve resources and reduce environmental pollution. The State shall also prioritize investment, leasing, procurement, and ordering of environmentally friendly digital technology products and services.
Digital technology enterprises are responsible for complying with environmental protection laws, including the collection and treatment of discarded products in the digital technology industry, and fulfilling their obligations related to environmental protection taxes as stipulated by relevant tax laws.

Article 33. Development of Environmentally Friendly Digital Technology Products and Services

Environmentally friendly digital technology products and services shall be prioritized for green procurement in investment projects and tasks using state budget funds in accordance with environmental protection laws and other relevant regulations.
The State shall support organizations and enterprises in researching, improving, and transforming their digital technology industry activities to create environmentally friendly products and services, as prescribed by environmental protection laws, using financial resources allocated for the development of the digital technology industry under Article 11 of this Law.

Section 9. INFORMATION ON THE DIGITAL TECHNOLOGY INDUSTRY

Article 34. National Information System and Digital Technology Industry Database

1. The national information system on the digital technology industry shall be developed, maintained, upgraded, and managed by the Ministry of Science and Technology to serve state management activities in this sector. It shall be connected to and share data with national databases and the databases of ministries, ministerial-level agencies, and local authorities.

2. The digital technology industry database, as part of the national information system, shall include the following information:

a) General information, workforce data, digital products and services, and publicly disclosed financial statements of digital technology enterprises;

b) Information on agencies, organizations, individuals, research institutions, universities, and vocational education institutions involved in or related to the digital technology industry and digital technology enterprises;

c) Digital technology products and services; key digital technology products and services; restricted transfer digital technology products and services; used digital technology products prohibited from import; materials, equipment, tools, and machinery encouraged for investment in the semiconductor industry; and controlled trial-approved digital technology applications;

d) Information on centralized digital technology zones;

đ) High-risk artificial intelligence (AI) systems; high-impact AI systems; and digital products created by AI that must have identifiable markers;

e) Information on state agency projects related to investment, leasing, or procurement of digital technology products and services that have been implemented, as well as future needs and plans;

g) Research and development results of digital products and services, including project details and intellectual property rights (excluding state secrets and trade secrets protected by law);

h) Workforce data and job demand forecasts in the digital technology industry;

i) Policies and legal documents related to the digital technology industry;

k) Information on digital technology skills;

l) Other relevant information concerning the digital technology industry.

3. The State shall ensure partial or full funding for investment, procurement, leasing, maintenance, operation, and upgrading of the national information system and database on the digital technology industry, using financial resources allocated for this purpose as regulated in Article 11 of this Law.

Article 35. Responsibilities for Providing, Collecting, Updating, and Managing the Digital Technology Industry Database

1. Responsibilities for data provision, collection, and updating:

a) Agencies, organizations, individuals, research institutions, universities, and vocational education institutions involved in the digital technology industry must provide and update data online or through connected online data sharing methods on a quarterly basis or upon request from regulatory authorities. All information must be accurate, complete, and timely;

b) State management authorities for the digital technology industry are responsible for collecting and updating information for the database from shared data systems within state agencies in accordance with the law.

2. Management of the digital technology industry database:

a) The database shall be interconnected with national, ministerial, and local databases to enable data updating, sharing, exploitation, and use for state management purposes in the digital technology industry, in accordance with this Law and other applicable laws;

b) The development, updating, maintenance, exploitation, and sharing of the digital technology industry database with other state agencies and external organizations/individuals shall comply with Government regulations;

c) The Ministry of Science and Technology shall determine the pricing for value-added products and services that utilize information from the national information system and the digital technology industry database, in accordance with pricing laws.

Chapter III: THE SEMICONDUCTOR INDUSTRY

Article 36. Principles for the Development of the Semiconductor Industry

The development of the semiconductor industry shall focus on producing breakthrough semiconductor chip products across sectors and fields, closely linked to the global semiconductor ecosystem, including research, design, manufacturing, packaging, and testing.
The development of the semiconductor industry must be synchronized with the electronics industry, with a focus on specialized electronic devices across various sectors.
Human resource development for the semiconductor industry must ensure both quantity and quality to meet growth demands.
The State encourages foreign investment and mobilization of domestic and international resources to accelerate the development of the semiconductor industry, aiming toward mastering technology, chip design, and production.

Article 37. Strategy for the Development of the Semiconductor Industry

1. The strategy for semiconductor industry development shall be built based on the principles in Article 36 of this Law and aligned with the national socio-economic development strategy and governance requirements for each period.

2. The core contents of the Strategy include:

a) Vision, perspectives, and objectives;

b) Tasks;

c) Implementation solutions;

d) Key programs, schemes, and projects;

đ) Implementation plan and resources.

3. The Ministry of Science and Technology shall take the lead, in coordination with ministries, ministerial-level agencies, relevant authorities, and local governments, to develop and submit to the Prime Minister for promulgation the Strategy for Semiconductor Industry Development suitable to practical needs.

Article 38. Semiconductor Industry Activities

Research and development in semiconductors;
Production of materials and raw materials for the semiconductor industry;
Production of equipment, machinery, and tools for the semiconductor industry;
Design of semiconductor products;
Manufacturing of semiconductor products;
Packaging and testing of semiconductor products.

Article 39. Special Mechanisms and Policies for Semiconductor Industry Development

1. Activities involving the production of raw materials, materials, equipment, machinery, and tools for the semiconductor industry that are listed in the Directory of Encouraged Semiconductor Industry Inputs shall be considered especially incentivized investment sectors under the Law on Investment and other relevant laws.

2. Enterprises implementing semiconductor chip design projects shall be eligible for financial support from the local budget for human resource training, research and development, pilot production, procurement of machinery, equipment, technology, and technological innovation, in accordance with the Law on State Budget or from the financial resources for digital technology industry development specified in Article 11 of this Law.

The Provincial People’s Council shall specify criteria, conditions, procedures, contents, and levels of local budget support for these activities, appropriate to local conditions.

3. Projects involving semiconductor chip production, packaging, and testing may import used technological lines, equipment, machinery, and tools directly serving production activities, provided they meet the criteria set by the Minister of Science and Technology.

4. The Minister of Science and Technology shall promulgate:

a) The List of semiconductor materials, equipment, machinery, and tools eligible for investment encouragement as mentioned in Clause 1 of this Article;

b) The criteria for used technological lines, equipment, machinery, and tools allowed to be imported for direct use in semiconductor chip production, packaging, and testing projects as stated in Clause 3 of this Article.

5. Enterprises shall self-declare compliance with the criteria specified in Clause 4 of this Article to be eligible for the incentives and support under this Article and shall be responsible for the accuracy of the provided information.

Article 40. Support and Incentives for Enterprises Participating in the Semiconductor Supply Chain

1. Projects producing supporting products directly for the semiconductor industry are those manufacturing raw materials, components, and parts supplied directly for semiconductor chip production, packaging, and testing.

2. Projects specified in Clause 1 of this Article shall enjoy the same support and incentives as semiconductor chip production, packaging, and testing projects, as prescribed in Clauses 2, 3, and 4 of Article 28 of this Law.

3. Enterprises implementing the projects under Clause 1 of this Article shall be entitled to the preferential regime specified in Clause 5 of Article 28 of this Law.

4. On-the-spot import and export procedures between export-processing enterprises implementing semiconductor chip production, packaging, and testing projects; those producing electronic devices; and those producing supporting products directly for the semiconductor industry, as per assignment from foreign traders, shall comply with customs regulations.

Income generated in Vietnam by foreign traders from on-the-spot import and export activities shall be subject to corporate income tax laws and guaranteed not to be double-taxed.

5. Enterprises implementing electronic equipment production projects that meet criteria stipulated by the Minister of Science and Technology shall be entitled to corporate income tax incentives as prescribed by the law on corporate income tax.

Enterprises shall self-declare compliance with such criteria and bear responsibility for the accuracy of the information provided to access these incentives.

6. Projects producing supporting products for the semiconductor industry and projects producing electronic equipment may receive partial or full funding for prototype production, technology acquisition, and technology innovation as prescribed by technology transfer laws, from the local budget in accordance with the Law on State Budget or from the financial resources for digital technology industry development under Article 11 of this Law.

The Provincial People’s Council shall determine the criteria, conditions, procedures, content, and levels of local budget support for such projects, appropriate to local conditions.

Chapter IV: ARTIFICIAL INTELLIGENCE

Article 41. Principles for the Development, Provision, and Use of Artificial Intelligence

1. Principles for the development, provision, and use of AI systems:

a) Serve human prosperity and well-being, place people at the center, enhance productivity and work efficiency, and promote intelligent transformation; ensure inclusiveness, flexibility, fairness, and non-discrimination; respect ethical and cultural values, human rights, civil rights, and the legitimate rights and interests of organizations and individuals;

b) Ensure transparency, accountability, explainability, and prevent systems from exceeding human control;

c) Ensure cybersecurity and safety;

d) Comply with data regulations and personal data protection laws;

đ) Ensure controllability of AI algorithms and models;

e) Manage risks throughout the lifecycle of AI systems;

g) Comply with laws protecting consumer rights and other relevant legislation.

2. Ministers and heads of ministerial-level agencies shall, based on practical conditions, guide the application of these principles within their assigned sectors and fields.

Article 42. Strategy for Research, Development, and Application of Artificial Intelligence

1. The strategy for AI research, development, and application shall be built based on national socio-economic, defense, and security development orientation; global technological trends; and the country’s conditions, potential, and strengths, aiming for effective, sustainable, and responsible AI application across sectors.

2. Core contents of the AI strategy include:

a) Perspectives, vision, and objectives;

b) Tasks;

c) Implementation solutions;

d) Key programs, schemes, and projects;

đ) Implementation plans and resources.

3. The strategy shall be developed for each period and accompanied by annual implementation plans.

4. The Ministry of Science and Technology shall lead the development of the strategy in coordination with relevant ministries, agencies, and local governments, and submit it to the Prime Minister for promulgation.

Article 43. Management of Artificial Intelligence Systems

1. High-risk AI systems refer to those that, in specific uses, may pose serious risks or harm to human health, human rights, civil rights, lawful rights and interests of organizations and individuals, public interests, and social order and safety, except in the following cases:

a) The system performs specific tasks with limited impact;

b) The system supports humans in optimizing work outcomes;

c) The system performs error-checking tasks on human-completed work and is not intended to replace human decision-making.

2. High-impact AI systems are those used for multiple purposes, with a large user base, a large number of parameters, and significant data volumes.

3. Management requirements for high-risk and high-impact AI systems as defined in Clauses 1 and 2 of this Article include:

a) Technical requirements;

b) Transparency in information storage and provision;

c) Data governance;

d) Monitoring and inspection;

đ) Cybersecurity and safety;

e) Other necessary requirements.

4. The Government shall provide detailed regulations for Clause 3 of this Article in accordance with sector-specific AI management needs.

Article 44. Identification Requirements for Artificial Intelligence Systems

AI systems that interact directly with humans must notify users that they are interacting with an AI system, except where it is obvious to the user.
Digital technology products listed in the Directory of AI-generated digital products must include an identifier that can be recognized by users or machines.
The Minister of Science and Technology is responsible for:

a) Issuing the Directory of AI-generated digital technology products under Clause 2 of this Article;

b) Organizing inspections to ensure compliance with Clauses 1 and 2 of this Article.

Article 45. Responsibilities of Entities Involved in the Development, Provision, and Deployment of Artificial Intelligence Systems

1. Entities involved in the development, provision, and deployment of AI systems include:

a) Developers: organizations or individuals engaged in research and development of AI systems;

b) Providers: organizations or individuals that bring AI systems to market under their own brand;

c) Deployers: organizations or individuals with authority to manage the use of AI systems.

2. Developers of AI systems are responsible for complying with the principles set forth in Article 41 of this Law.

3. Providers of AI systems are responsible for:

a) Complying with the principles set forth in Article 41 of this Law;

b) Complying with the provisions of Article 44 of this Law;

c) Complying with the management requirements in Article 43 of this Law when providing high-risk or high-impact AI systems.

4. Deployers of AI systems are responsible for:

a) Complying with the principles specified in Points a, b, c, d, e, and g of Clause 1 and Clause 2 of Article 41 of this Law;

b) Complying with the management requirements in Article 43 of this Law when deploying high-risk or high-impact AI systems.

Chapter V: DIGITAL ASSETS

Article 46. Digital Assets

Digital assets are assets as defined by the Civil Code, represented in digital data form, and created, issued, stored, transferred, and authenticated using digital technologies in an electronic environment.

Article 47. Classification of Digital Assets

1. Digital assets may be classified according to one or more of the following criteria:

a) Purpose of use;

b) Technology used;

c) Other criteria.

2. Digital assets include:

a) Virtual assets in the electronic environment: a type of digital asset that can be used for exchange or investment purposes. Virtual assets do not include securities, digital forms of fiat currency, or other financial assets as defined by civil and financial laws;

b) Tokenized assets: a type of digital asset that uses encryption or similar technologies for authentication during creation, issuance, storage, and transfer. Tokenized assets do not include securities, digital forms of fiat currency, or other financial assets under civil and financial laws;

c) Other types of digital assets.

Article 48. Management of Digital Assets

1. The scope of digital asset management includes:

a) Creation, issuance, storage, transfer, and establishment of ownership rights over digital assets;

b) Rights and obligations of parties involved in digital asset-related activities;

c) Measures to ensure cybersecurity and safety, prevent money laundering, terrorist financing, and proliferation of weapons of mass destruction;

d) Inspection, supervision, and handling of legal violations;

đ) Business conditions for providing tokenized asset services;

e) Other relevant management content.

2. The Government shall determine the authorities and scope of digital asset management under Clause 1 of this Article, and the classification under Points c of Clause 1 and Point c of Clause 2, Article 47 of this Law, in accordance with practical conditions and sectoral management requirements.

Chapter VI: IMPLEMENTATION PROVISIONS

Article 49. Amendments, Supplements, Replacements, and Repeals of Related Laws

1. Repeal Clauses 9, 10, 11, and 12 of Article 4; Sections 3 and 4 of Chapter III of the Law on Information Technology No. 67/2006/QH11, as amended and supplemented by Laws No. 21/2017/QH14, 20/2023/QH15, and 24/2023/QH15.

2. Amend and supplement Point a, Clause 1, Article 5 of the Law on High Technologies No. 21/2008/QH12 (as amended) as follows:

"a) Information technology, digital technology;"

3. Add Clause 17 after Clause 16, Article 4 of the Personal Income Tax Law No. 04/2007/QH12, as amended and supplemented, as follows:

"17. Income from salaries and wages earned by high-quality digital technology industry personnel shall be exempt from personal income tax for five years from the date of signing the first employment contract in the following cases:
a) Income from digital technology industry projects in centralized digital technology zones;
b) Income from research, development, and production projects of key digital technology products, semiconductor chips, and AI systems;
c) Income from training activities for digital technology industry personnel."

4. Add Clause 8a after Clause 8 and before Clause 9, Article 154 of the Labor Code No. 45/2019/QH14:

"8a. High-quality digital technology industry personnel as defined by the Law on Digital Technology Industry."

5. Replace the phrase “centralized information technology zones” with “centralized digital technology zones” in the following laws and resolutions:

a) Clause 22, Article 79 and Clause 1, Article 202 of the Land Law No. 31/2024/QH15, as amended;

b) Clause 1, Article 24 of the Capital Law No. 39/2024/QH15, as amended;

c) Clause 5, Article 2 and Clause 2, Article 16 of the Urban and Rural Planning Law No. 47/2024/QH15;

d) Article 36a of the Investment Law No. 61/2020/QH14, as amended;

đ) Point b, Clause 1, Article 3 and Clause 3, Article 9 of National Assembly Resolution No. 81/2023/QH15 on the National Master Plan for 2021–2030;

e) Point d, Clause 1, Article 8 of Resolution No. 98/2023/QH15 on special mechanisms for Ho Chi Minh City;

g) Clause 3, Point a Clause 5, Article 11 and Point a Clause 2, Article 14 of Resolution No. 136/2024/QH15 on Da Nang’s urban government organization and pilot mechanisms.

Article 50. Effective Date

This Law shall take effect on January 1, 2026, unless otherwise specified in Clause 2 of this Article.
Articles 11, 28, and 29 shall take effect from July 1, 2025.
In the event of conflicting provisions between this Law and other laws or resolutions of the National Assembly, the provisions of this Law shall prevail—except where other legislation provides more favorable policies or incentives, in which case the more favorable terms shall apply to eligible subjects.

Article 51. Transitional Provisions

Centralized information technology zones that have been planned, established, recognized, or expanded and are currently operating shall be automatically converted into centralized digital technology zones and be governed by the provisions of this Law.
If laws or resolutions of the National Assembly, ordinances or resolutions of the Standing Committee have not been amended within two years from the effective date of this Law, the Government shall issue regulatory documents to resolve legal obstacles for the development of the digital technology industry. These must be periodically reported to the Standing Committee; for matters requiring legal amendments, a report shall be submitted to the National Assembly at its nearest session.

This Law was passed by the National Assembly of the Socialist Republic of Vietnam, 15th Legislature, at its 9th session on June 14, 2025.