List of Investment-Incentive Sectors and Investment-Incentive Areas (Decree No. 31/2021/ND-CP)

LIST OF INDUSTRIES AND PROFESSIONS ELIGIBLE FOR INVESTMENT INCENTIVES

(Attached to Decree No. 31/2021/ND-CP dated June 26, 2021 of the Government)

A. SECTORS AND INDUSTRIES REQUIRING SPECIAL INVESTMENT INCENTIVES

I. HIGH TECHNOLOGY, INFORMATION TECHNOLOGY, SUPPORTING INDUSTRIES

1. High-tech applications belonging to the List of High-Tech Technologies prioritized for investment and development as decided by the Prime Minister.

2. Production of products included in the List of High-Tech Products Encouraged for Development as decided by the Prime Minister.

3. Production of products included in the List of supporting industrial products prioritized for development as stipulated by the Government's regulations on the development of supporting industries.

4. Incubating high-tech technologies and high-tech enterprises; venture capital investment for high-tech development; application, research, and development of high-tech technologies in accordance with the law on high-tech; production of biotechnology products; training of high-tech human resources; and provision of high-tech services.

5. Producing software products, digital information content products, key information technology products, and software services in accordance with the law on information technology; producing network security products and providing network security services ensuring compliance with the law on network security; producing products resulting from scientific and technological achievements in accordance with the law on science and technology.

6. Production of renewable energy, clean energy, and energy from waste disposal.

7. Production of composite materials, lightweight building materials, and rare earth materials.

8. Manufacturing products included in the list of key mechanical products as decided by the Prime Minister.

II. AGRICULTURE

1. Planting, caring for, nurturing, protecting, and developing forests; developing production forests in barren lands and deforested hills; planting large timber forests and converting small timber plantations to large timber plantations; developing non-timber forest products; and restoring natural forests.

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

3. Production, propagation and breeding of plant varieties, animal breeds, forestry plant varieties, aquatic species, and development of high-tech forestry plant varieties.

4. Salt production, extraction, and refining.

5. Offshore fishing combined with the application of advanced fishing gear; fisheries logistics services; construction of fishing vessel shipbuilding facilities and fishing vessel construction.

6. Maritime rescue services.

7. Invest in research and production of biotechnology products for use in food.

8. Manufacture of wood products; manufacture of artificial boards, including: plywood, laminated boards, MDF boards.

III. ENVIRONMENTAL PROTECTION AND INFRASTRUCTURE DEVELOPMENT

1. Centralized collection, treatment, recycling, and reuse of waste.

2. Construction and operation of infrastructure for industrial parks, export processing zones, high-tech zones, and functional zones within economic zones.

3. Investment in the development of water treatment plants, power plants, water supply and drainage systems; bridges, roads, infrastructure, transportation and railway industries; airports, seaports, inland waterway ports; airfields, railway stations and other particularly important infrastructure projects as decided by the Prime Minister.

4. Develop public passenger transport in urban areas.

5. Investing in the construction, management, and operation of markets in rural areas.

6. Investing in the development, operation, and management of technical infrastructure facilities within industrial clusters.

IV. CULTURE, SOCIETY, SPORTS, HEALTH

1. Construction of social housing and resettlement housing.

2. Investing in business facilities for implementing hygiene and disease prevention measures.

3. Conduct scientific research on pharmaceutical technology and biotechnology for the production of new drugs, new veterinary drugs, vaccines, and biological products used in veterinary medicine.

4. Manufacturing of pharmaceutical raw materials and essential medicines, medicines for the prevention and control of social diseases, vaccines, medical biological products, herbal medicines, traditional medicines; medicines whose patents or related exclusive rights are about to expire; application of advanced technology and biotechnology to produce medicines for human use that meet international GMP standards; manufacturing of packaging that comes into direct contact with medicines.

5. Invest in Methadone production facilities.

6. Investing in and operating training centers for high-performance sports and training centers for people with disabilities; building sports facilities with equipment and means for training and competition that meet the requirements for organizing international tournaments; and professional sports training and competition facilities.

7. Investing in and operating centers for geriatrics, psychiatry, and treatment of patients affected by Agent Orange; centers for the care of the elderly, people with disabilities, orphans, and homeless children.

8. Investing in and operating social rehabilitation, education, and labor centers; tobacco addiction treatment facilities; HIV/AIDS treatment facilities; public drug addiction treatment facilities; private drug addiction treatment facilities; and community-based drug addiction counseling and support centers at the district level.

9. Investing in and operating national-level museums, ethnic cultural centers; ethnic song, dance, and music troupes; theaters, film studios, film production and processing facilities; art and photography exhibition halls; production, manufacturing, and repair of traditional musical instruments; maintenance and preservation of museums, ethnic cultural centers, and arts and culture schools; facilities and craft villages showcasing and developing traditional crafts; investing in and operating various forms of folk performing arts; investing in the National Library of Vietnam, provincial and centrally-administered city public libraries, and libraries playing important roles.

10. Invest in infrastructure to support the prevention and control of gender-based violence against sex workers in the community.

B. SECTORS AND INDUSTRIES ELIGIBLE FOR INVESTMENT INCENTIVES

I. SCIENCE AND TECHNOLOGY, ELECTRONICS, MECHANICS, MATERIALS MANUFACTURING, INFORMATION TECHNOLOGY

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

2. Production of steel billets from iron ore, high-grade steel, and alloys.

3. Production of coke and activated carbon.

4. Producing energy-efficient products.

5. Production of petrochemicals, pharmaceuticals, basic chemicals, and rubber.

6. Production of products with added value of 30% or more (according to the guidelines of the Ministry of Planning and Investment).

7. Manufacturing of automobiles, automobile parts, and shipbuilding.

8. Manufacture of electronic accessories, components, and sub-assemblies not listed in Category A of this Appendix.

9. Manufacture of machine tools, machinery, equipment, spare parts, machinery for agricultural, forestry, fishery, and salt production, food processing machinery, and irrigation equipment not included in Category A of this Appendix.

10. Production of substitute materials for asbestos.

11. Production of lightweight non-fired building materials (with a density less than 1000 kg/m³).³).

12. Invest in utilizing waste heat from exhaust gases of construction material manufacturing facilities to generate electricity, thereby saving energy and protecting the environment.

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

14. Invest in processing and utilizing waste from thermal power plants, chemical fertilizer plants, and metallurgical plants for use as construction materials.

15. Invest in processing and utilizing household waste as fuel in the production of construction materials.

16. Investing in the production of equipment, materials, and spare parts for the cement, glass, tile, and refractory materials industries; investing in the production of building materials to replace those produced using outdated technology.

17. Producing environmentally friendly means of transportation.

18. Manufacturing and assembling diesel locomotives; freight cars with a payload of 30 tons or more; high-class passenger cars with a design speed of 100 km/hour; spare parts for locomotives and carriages in the railway sector.

19. Production and processing of minerals for use as building materials.

20. Production and business of products resulting from the scientific and technological achievements of science and technology enterprises.

II. AGRICULTURE

1. Cultivating, growing, harvesting, and processing medicinal plants; protecting and conserving genetic resources and rare, endemic medicinal plant species.

2. Production and processing of animal feed and aquatic feed.

3. Scientific and technical services related to crop cultivation, animal husbandry, aquaculture, and plant and animal protection.

4. Construct new, renovate, and upgrade slaughterhouses; industrial-scale centralized poultry and livestock preservation and processing facilities; wholesale markets; and facilities for auctioning livestock and livestock products.

5. Establish and develop concentrated raw material areas to serve the processing industry.

6. Fisheries exploitation.

7. Investing in the production of biological pesticides, organic fertilizers, scientific research, and technology transfer to develop organic fertilizers.

8. Cultivating and processing agricultural, forestry, and aquatic products in the form of product chain linkages; cultivating and processing agricultural, forestry, and aquatic products in the form of organic agricultural production.

9. Production of handicrafts, rattan and bamboo products, ceramics, glass, textiles, yarn, embroidery, and basket weaving.

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

11. Maintaining original breeds of livestock, preserving the genetic resources of rare and valuable livestock breeds and native livestock breeds.

III. ENVIRONMENTAL PROTECTION AND INFRASTRUCTURE DEVELOPMENT

1. Construction and development of industrial cluster infrastructure.

2. Construct apartment buildings for workers in industrial zones, export processing zones, high-tech zones, and economic zones; build student dormitories and housing for beneficiaries of social policies; invest in the construction of functional urban areas (including kindergards, schools, and hospitals) to serve workers.

3. Addressing oil spills, mitigating landslides, erosion of dikes, riverbanks, coastlines, dams, reservoirs, and other environmental incidents; applying technologies to reduce greenhouse gas emissions and ozone layer depletion.

4. Investing in and operating trade fair and exhibition centers, logistics centers, inland ports, warehouses, supermarkets, and shopping malls.

5. Manufacturing and supplying environmental monitoring equipment, on-site wastewater treatment equipment, and environmentally friendly products and services certified with the Vietnam Eco-label in accordance with the law on environmental protection.

6. Invest in and operate technology incubation centers and science and technology enterprises in accordance with the law on technology.

7. Investing in and operating innovation centers and research and development centers.

8. Centralized domestic wastewater treatment plants with a design capacity of 2.500 m³ or more.³/day (24 hours) or more for urban areas of type IV and above.

9. Centralized collection, transportation, and treatment of ordinary solid waste.

10. Treatment of hazardous waste, co-treatment of hazardous waste.

11. Addressing and rehabilitating polluted environmental areas in public spaces.

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

13. Develop technical infrastructure for environmental protection in industrial zones, industrial clusters, and craft villages.

14. Relocate or transform the operations of facilities causing serious environmental pollution.

15. Environmental monitoring.

16. Invest in the construction of cemeteries, crematoriums, and electric crematoriums.

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

18. The production and application of environmentally friendly inventions are protected by the State in the form of granting Patent Certificates or Utility Model Certificates.

19. Production of environmentally friendly products awarded the Vietnam Green Label by the Ministry of Natural Resources and Environment; products from the recycling and treatment of solid waste by waste treatment facilities (household, industrial, and hazardous waste).

20. Production of gasoline, diesel fuel and biofuels certified as compliant; biochar; energy from wind, solar, tidal, geothermal and other forms of renewable energy.

21. Manufacturing and importing specialized machinery, equipment, and vehicles used directly in the collection, transportation, and treatment of waste; automatic and continuous wastewater and exhaust gas monitoring equipment; environmental measurement, sampling, and analysis equipment; renewable energy production; environmental pollution control; and environmental incident response and handling.

22. Production, business, and service activities of environmentally friendly establishments are certified with an eco-label by the Ministry of Natural Resources and Environment.

23. Manufacturing products, equipment, and technologies that use water efficiently.

IV. EDUCATION, CULTURE, SOCIETY, SPORTS, HEALTH

1. Investing in the business infrastructure of educational and vocational training institutions; investing in the development of non-public educational and vocational training institutions at all levels: preschool education, general education, and vocational education.

2. Manufacturing medical equipment, constructing pharmaceutical storage facilities, and stockpiling medicines for people to prepare for natural disasters, catastrophes, and dangerous epidemics.

3. Production of raw materials for medicines and plant protection products, pesticides; prevention and treatment of diseases in animals and aquatic animals.

4. Production of veterinary drugs, raw materials for veterinary drugs, preservation of veterinary drugs; production of equipment and instruments used in veterinary medicine.

5. Invest in facilities for biological testing and bioavailability assessment of drugs; pharmaceutical facilities that meet good practice standards in the production, storage, testing, and clinical trials of drugs.

6. Invest in research to prove the scientific basis of traditional Chinese medicine and herbal remedies, and establish standards for testing traditional Chinese medicine and herbal remedies.

7. Investing in and operating fitness centers, training facilities, sports clubs, stadiums, swimming pools; manufacturing, fabrication, and repair facilities for fitness equipment and training vehicles.

8. Investing in the operation of district-level public libraries, specialized libraries, university libraries, libraries belonging to educational institutions, community libraries, and private libraries that serve the community and promote a reading culture for lifelong learning.

9. Invest in the development of vocational education quality assurance organizations and the production of vocational education equipment.

V. OTHER INDUSTRIES AND PROFESSIONS

1. Operations of People's Credit Funds and Microfinance Institutions.

2. Activities related to publishing electronic publications.

3. Investing in business distribution chains for small and medium-sized enterprises (SMEs); investing in business incubators for SMEs; investing in business in technical support facilities for SMEs; investing in business in co-working spaces for innovative start-up SMEs in accordance with the law on supporting SMEs.

4. Investing in innovative startups.

 

APPENDIX III

LIST OF AREAS ELIGIBLE FOR INVESTMENT INCENTIVES

(Attached to Decree No. 31/2021/ND-CP dated June 26, 2021 of the Government)

STT	The provincial	Areas with particularly difficult socio-economic conditions.	Areas with difficult socio-economic conditions
1	Bac Kan	All districts, towns and cities of Bac Kan
2	Cao Bang	All districts and cities of Cao Bang
3	Ha Giang	All districts and cities of Ha Giang
4	Lai Chau	All districts and cities of Lai Chau
5	Son La	All districts and cities of Son La
6	Dien Bien	All districts, towns, and cities of Dien Bien
7	Lao Cai	All districts and towns of Sapa	Lao Cai City
8	Tuyen Quang	Na Hang, Chiêm Hóa, and Lâm Bình districts	Ham Yen, Son Duong, Yen Son districts and Tuyen Quang city
9	Bac Giang	Son Dong District	Luc Ngan, Luc Nam, Yen The, and Hiep Hoa districts
10	Hoa Binh	Da Bac and Mai Chau districts	The districts of Kim Boi, Luong Son, Lac Thuy, Tan Lac, Cao Phong, Lac Son, Yen Thuy and Hoa Binh City
11	Lang Son	The districts of Bình Gia, Đình Lập, Cao Lộc, Lộc Bình, Tràng Định, Văn Lãng, Văn Quan, Bắc Sơn, Chi Lăng, and Hữu Lũng.
12	Phu Tho	Thanh Son, Tan Son, and Yen Lap districts	The districts of Đoan Hùng, Hạ Hòa, Phù Ninh, Thanh Ba, Tam Nông, and Cẩm Khê.
13	Thai Nguyen	The districts of Võ Nhai, Định Hóa, Đại Từ, Phú Lương, and Đồng Hỷ.	Phu Binh District, Pho Yen Town
14	Yen Bai	Luc Yen, Mu Cang Chai, and Tram Tau districts	The districts of Tran Yen, Van Chan, Van Yen, Yen Binh, and the town of Nghia Lo.
15	Quang Ninh	Ba Chẽ and Bình Liêu districts, Cô Tô island district, and other islands and islets belonging to the province.	The districts of Vân Đồn, Tiên Yên, Hải Hà, and Đầm Hà
16	Hai Phong	The island districts of Bach Long Vi and Cat Hai
17	Ha Nam		Ly Nhan, Thanh Liem, and Binh Luc districts
18	Nam Dinh		Giao Thuy, Xuan Truong, Hai Hau, and Nghia Hung districts
19	Thai Binh		Thai Thuy and Tien Hai districts
20	Ninh Binh		The districts of Nho Quan, Gia Vien, Kim Son, Tam Diep, and Yen Mo
21	Thanh Hoa	The districts of Muong Lat, Quan Hoa, Quan Son, Ba Thuoc, Lang Chanh, Thuong Xuan, Cam Thuy, Ngoc Lac, Nhu Thanh, and Nhu Xuan.	Thach Thanh and Nong Cong districts
22	Nghe An	The districts of Kỳ Sơn, Tương Dương, Con Cuông, Quế Phong, Quỳ Hợp, Quỳ Châu, and Anh Sơn.	Tan Ky, Nghia Dan, Thanh Chuong districts and Thai Hoa town
23	Ha Tinh	The districts of Huong Khe, Huong Son, Vu Quang, Loc Ha, and Ky Anh	The districts of Đức Thọ, Nghi Xuân, Thạch Hà, Cẩm Xuyên, Can Lộc and the town of Kỳ Anh
24	Quang Binh	Tuyen Hoa, Minh Hoa, and Bo Trach districts	The remaining districts and Ba Don town
25	Quang Tri	Huong Hoa and Da Krong districts, Con Co island district, and other islands belonging to the province.	The remaining districts
26	Hue	A Lưới and Nam Đông districts	The districts of Phong Dien, Quang Dien, Phu Loc, Phu Vang and the town of Huong Tra
27	Da Nang	Hoang Sa Island District
28	Quang Nam	The districts of Dong Giang, Tay Giang, Nam Giang, Phuoc Son, Bac Tra My, Nam Tra My, Hiep Duc, Tien Phuoc, Nui Thanh (communes: Tam Son, Tam Thanh, Tam My Dong, Tam My Tay, Tam Tra, Tam Hai), Nong Son, Thang Binh (communes: Binh Lanh, Binh Tri, Binh Dinh Bac, Binh Dinh Nam, Binh Quy, Binh Phu, Binh Chanh, Binh Que) and Cu Lao Cham island	The districts of Đại Lộc, Quế Sơn, Phú Ninh, Duy Xuyên (communes: Duy Châu, Duy Hòa, Duy Phú, Duy Sơn, Duy Tân, Duy Thu, Duy Trinh, Duy Trung), Núi Thành (communes: Tam Xuân I, Tam Xuân II, Tam Anh Bắc, Tam Anh Nam), Thăng Bình (communes: Bình Nguyên, Bình Tú, Bình An, Bình Trung)
29	Quang Ngai	The districts of Ba To, Tra Dong, Son Tay, Son Ha, Minh Long, Binh Son, Son Tinh and the island district of Ly Son.	Nghia Hanh District
30	Binh Dinh	The districts of An Lão, Vĩnh Thạnh, Vân Canh, Phù Cát, Tây Sơn, Hoài Ân, and Phù Mỹ	Tuy Phuoc District
31	Phu Yen	The districts of Song Hinh, Dong Xuan, Son Hoa, Phu Hoa, and Tay Hoa.	Song Cau town; Dong Hoa town, Tuy An district
32	Khanh Hoa	The districts of Khánh Vĩnh and Khánh Sơn, the Trường Sa island district, and the islands belonging to the province.	The districts of Van Ninh, Dien Khanh, Cam Lam, Ninh Hoa town, and Cam Ranh city.
33	Ninh Thuan	All districts	Phan Rang - Thap Cham City
34	Binh Thuan	Phu Quy District	The districts of Bac Binh, Tuy Phong, Duc Linh, Tanh Linh, Ham Thuan Bac, Ham Thuan Nam, and Ham Tan.
35	Dak Lak	All districts and the town of Buon Ho	Buon Ma Thuot City
36	Gia Lai	All districts and towns	City of Pleiku
37	Kon Tum	All districts and cities
38	Dak Nong	All districts and towns
39	Lam Dong	All districts	Bao Loc City
40	BA Ria Vung Tau	Con Dao District	Phu My town, Chau Duc, Xuyen Moc
41	Tay Ninh	Tan Bien, Tan Chau, Chau Thanh, and Ben Cau districts	The districts of Duong Minh Chau, Go Dau, Hoa Thanh town and Trang Bang town
42	Binh Phuoc	The districts of Loc Ninh, Bu Dang, Bu Dop, Bu Gia Map, and Phu Rieng	The districts of Dong Phu, Chon Thanh, Hon Quan, and the towns of Binh Long and Phuoc Long.
43	Long An	Duc Hue, Moc Hoa, Vinh Hung, and Tan Hung districts	Kien Tuong town; Tan Thanh, Duc Hoa, and Thanh Hoa districts
44	Tien Giang	Tan Phuoc and Tan Phu Dong districts	Go Cong Dong and Go Cong Tay districts
45	Ben Tre	Thanh Phu, Ba Tri, and Binh Dai districts	The remaining districts
46	Tra Vinh	Chau Thanh and Tra Cu districts	The districts of Cau Ngang, Cau Ke, Tieu Can, Duyen Hai, the town of Duyen Hai, Cang Long, and the city of Tra Vinh.
47	Dong Thap	The districts of Hồng Ngự, Tân Hồng, Tam Nông, Tháp Mười and the town of Hồng Ngự	The remaining districts
48	Vinh Long		The districts of Tra On, Binh Tan, Vung Liem, Mang Thit, and Tam Binh
49	Soc Trang	All districts and towns of Vinh Chau and Nga Nam	Soc Trang City
50	Hau Giang	All districts, Long My town and Nga Bay city	Vi Thanh City
51	An Giang	The districts of An Phu, Tri Ton, Thoai Son, Tinh Bien and the town of Tan Chau	Chau Doc city and the remaining districts
52	Bac Lieu	All districts and towns	Bac Lieu City
53	Ca Mau	All districts and islands belonging to the province.	Ca Mau City
54	Kien Giang	All districts, islands, and islets belonging to the province, and Ha Tien town.	Rach Gia City
55		Economic zones, high-tech zones (including concentrated information technology zones established according to government regulations)	Industrial parks, export processing zones, and industrial clusters are established in accordance with government regulations.