TAX INCENTIVES AND TEMPORARY RESIDENCE PERMITS FOR HIGH-TECH PERSONNEL UNDER THE 2025 LAW ON DIGITAL TECHNOLOGY INDUSTRY, EFFECTIVE FROM JANUARY 1, 2026
I. Legal basis Law on Digital Technology Industry 2025 Law on Science, Technology, and Innovation 2025 II. Personal income tax exemption for high-quality digital technology industry human resources Provides for an exemption from personal income tax for a period of …