Vietnam adopts data innovation incentives for experts and young talent
The decree takes effect on 1 December 2026 and provides for preferential recruitment, research support and personal income tax treatment.
Experts and young talent engaged in data innovation in Vietnam will become eligible for incentives under a decree signed by Deputy Prime Minister Ho Quoc Dung. Decree No. 386/2026/ND-CP, dated 12 October, introduces support for recruitment, training, research and financing, with implementation beginning on 1 December 2026.
The measures apply to the Data Innovation and Exploitation Centre under the National Data Centre, as well as domestic and foreign organisations, agencies and individuals conducting data innovation and exploitation activities in Vietnam. Across 54 articles in five chapters, the decree also covers data access, venture financing, dedicated innovation spaces and data-related products and services.
Eligible participants can receive one or several forms of preferential support. Employers may negotiate individual arrangements covering remuneration, intellectual property, commercial use of research findings and benefits arising from data-related work. The decree requires transparent arrangements that balance state interests with those of employers and recipients.
Remuneration will depend on duties, position, contributions and delivered results. Organisation heads may approve payments and benefit-sharing rates following consultation with professional units or assessment councils. Tasks financed through the state budget remain subject to the applicable approval rules.
Permitted funding sources include budget allocations, lawful organisational income, sponsorship and aid. Spending must match its designated purpose, stay within approved estimates and have supporting records and internal oversight. Recipients will also qualify for the most favourable treatment permitted by personal income tax legislation, including exemptions equivalent to Vietnam’s financial policies for international financial centres.
Recipients must fulfil their agreed duties, produce specified results, follow implementation schedules and observe legal and contractual requirements. Authorities may adjust, end or withdraw incentives for unmet commitments, breached obligations, misuse, ineligibility, fraud or intentional legal violations.
Withdrawal does not apply when objective risks have been identified and managed through the required reporting procedures. Unsuccessful experiments are also protected if they remain within accepted limits for risk in science, technology and innovation.
