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 five (05) years in respect of income including salaries and wages earned by high-quality digital technology industry human resources, commencing from the date of execution of the first contract with a Vietnamese agency, organization, or individual.

The tax-exempt income covers the following cases: income derived from projects engaged in digital technology industry activities within concentrated digital technology zones; income from projects involving research and development and the manufacture of key digital technology products, semiconductor chips, and artificial intelligence systems; and income from activities related to the training and development of digital technology industry human resources.

III. Grant of temporary residence cards to high-quality digital technology industry human resources who are foreign nationals

High-quality digital technology industry human resources who are foreign nationals shall be granted temporary residence cards with a validity of five (05) years and may be granted extensions in accordance with the laws on entry, exit, transit, and residence of foreigners in Viet Nam.

The spouse and children under eighteen (18) years of age of high-quality digital technology industry human resources who are foreign nationals shall be granted temporary residence cards with a validity corresponding to that of the high-quality digital technology industry human resources; and shall be facilitated and supported by local authorities and competent agencies in administrative procedures related to job seeking, as well as enrollment and study at educational and training institutions in Viet Nam.

IV. Several support policies and incentive schemes for digital technology talents effective from 01 January 2026

Pursuant to Article 20 of the Law on Digital Technology Industry 2025, the policies on support and incentives for digital technology talents effective from 01 January 2026 include:

• Granting temporary residence cards to foreign high-quality digital technology industry personnel;
• Entitlement to personal income tax incentives in accordance with the law on personal income tax;
• Entitlement to special mechanisms on salaries and bonuses that are competitive with global remuneration levels; priority in recruitment, employment, and appointment in accordance with the laws on cadres, civil servants, and public employees;
• Provided with support in terms of working environment, living space, housing, and means of transportation;
• Supported in participating in international cooperation activities in the digital technology industry;
• Provided with financial support and physical facilities for research and development in the field of digital technology;
• Honored and rewarded in accordance with the laws on emulation and commendation.

V. Eligible beneficiaries of preferential policies for digital technology talents

Pursuant to Article 54 of the Law on Science, Technology and Innovation 2025, talents in the field of science, technology, and innovation are defined as individuals with exceptional capabilities who have made breakthrough contributions or exert significant influence on the development of the sector or field at the national or international level, and who satisfy one of the following criteria:

• Win prestigious domestic or international awards in science and technology; have research outcomes published in leading international scientific journals or at specialized international conferences;
• Be the author of a patented invention or a protected plant variety; have innovative, breakthrough products, models, solutions, or services that have been applied in practice and generate significant value for socio-economic development or environmental protection;
• Be appointed as the principal investigator or lead implementer of key national or international projects, or breakthrough innovative start-up projects.

VI. About Us, Hankuk Law Firm

■ Hankuk Law Firm – Introduction

The goal of the legal services provided by HANKUK LAW FIRM is to support businesses, investors, and people. Our organization employs skilled Korean lawyers, partners, and professionals to provide legal services to businesses related to corporations and litigation.

To support the startup process, our lawyers and staff provide a wide range of services, including business law consulting, tax and immigration law consulting, real estate services, business consulting, marketing and communications, human resources, product distribution, franchise options, etc. We provide expert advice on every aspect of your business needs.

To protect the legitimate rights and interests of our clients and achieve the best results, we provide legal advice and participate in civil lawsuits related to business, labor, marriage, family, and inheritance.

■ Contact us now

For reliable and effective legal advice, please contact HANKUK LAW FIRM now. We are committed to providing you with the best possible answers and our team of experienced lawyers has extensive knowledge in many legal fields. We are always here to provide the most competent and dedicated support, whether you are dealing with contractual issues, commercial disputes or need guidance on foreign investment. HANKUK LAW FIRM is honored to have assisted hundreds of domestic and international clients in skillfully resolving complex legal issues as their trusted legal partner. Do not let legal issues hinder your success. Let us accompany you towards legal achievement and comfort. For prompt guidance and support to ensure your rights are always maintained at the highest standards, contact HANKUK LAW FIRM now.

■ Contact Hankuk Law Firm:

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