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Geographical regions of investment incentives in Vietnam

Strategically siting a project in regions of investment incentives presents investors with special preferential policies on taxes, land rental, project duration, etc.

Incentives available in locations of investment incentives

Preferential Corporate Income Tax rates for a limited time or during the whole operational period; exemption and reduction in Corporate Income Tax.

Exemption from import duty granted for goods imported to form fixed assets; materials, supplies, and components needed for investment projects.

Exemptions and reductions in land rental, land use fees and taxes.

Operational period of a maximum of 70 years, applicable to investment projects in areas with difficult and/or specially difficult socio-economic conditions (50 years for other projects).  

Reductions of 25% to 50% in security deposit to ensure the implementation of investment projects.

Details of tax exemptions and reductions are mentioned in Tax Preference upon when Investing in Vietnam.
Article 15, Clause 4 Article 42, and Article 43 of the 2014 Investment Law.

Areas qualified for regional investment incentives

Regions with difficult socio-economic conditions and regions with special difficult socio-economic conditions.

Industrial parks, export processing zones, hi-tech parks, and economic zones.

Investment projects in rural areas hiring from 500 employees and more (not including part-time employees and those with labor contracts under 12 months) are still entitled to preferential policies, similar to those situated in areas with difficult socio-economic conditions.

Clause 2 Article 15 and Clause 2 Article 16 of the 2014 Investment Law, guided by Article 16 of Decree No. 118/2015/ND-CP


Investment projects such as exploration and mining of minerals, production and business of products and services subject to special sales tax (excise tax), although located in areas of investment incentives, are not eligible for regional investment incentives.

Automobile production projects, however, are still qualified for regional investment incentives if they are sited in locations of investment incentives despite being subject to special sales tax.

Clause 4 Article 15 of the 2014 Investment Law

List of regions of investment incentives

Investors can consider investing in the following areas to receive incentives:



Regions with special difficult socio-economic conditions

Regions with difficult socio-economic conditions


Bac Kan

All districts, towns, and Bac Kan City



Cao Bang

All districts and Cao Bang City



Ha Giang

All districts and Ha Giang City



Lai Chau

All districts and Lai Chau City



Son La

All districts and Son La City



Dien Bien

All districts, towns, and Dien Bien City



Lao Cai

All districts

Lao Cai City


Tuyen Quang

Na Hang, Chiem Hoa and Lam Binh districts

Ham Yen, Son Duong and Yen Son districts, and Tuyen Quang City


Bac Giang

Son Dong district

Luc Ngan, Luc Nam, Yen The and Hiep Hoa districts


Hoa Binh

Da Bac and Mai Chau districts

Kim Boi, Ky Son, Luong Son, Lac Thuy, Tan Lac, Cao Phong, Lac Son and Yen Thuy districts


Lang Son

Binh Gia, Dinh Lap, Cao Loc, Loc Binh, Trang Dinh, Van Lang, Van Quan and Bac Son districts

Chi Lang and Huu Lung districts


Phu Tho

Thanh Son, Tan Son and Yen Lap districts

Doan Hung, Ha Hoa, Phu Ninh, Thanh Ba, Tam Nong, Thanh Thuy and Cam Khe districts


Thai Nguyen

Vo Nhai, Dinh Hoa, Dai Tu, Phu Luong and Dong Hy districts

Pho Yen and Phu Binh districts


Yen Bai

Luc Yen, Mu Cang Chai and Tram Tau districts

Tran Yen, Van Chan, Van Yen and Yen Binh districts, and Nghia Lo town


Quang Ninh

Ba Che and Binh Lieu districts, Co To island district, and other provincial islands and isles.

Van Don, Tien Yen, Hai Ha and Dam Ha districts


Hai Phong

Island districts of Bach Long Vy and Cat Hai



Ha Nam


Ly Nhan, Thanh Liem and Binh Luc districts


Nam Dinh


Giao Thuy, Xuan Truong, Hai Hau and Nghia Hung districts


Thai Binh


Thai Thuy and Tien Hai districts


Ninh Binh


Nho Quan, Gia Vien, Kim Son, Tam Diep and Yen Mo districts


Thanh Hoa

Muong Lat, Quan Hoa, Quan Son, Ba Thuoc, Lang Chanh, Thuong Xuan, Cam Thuy, Ngoc Lac, Nhu Thanh and Nhu Xuan districts

Thach Thanh and Nong Cong districts


Nghe An

Ky Son, Tuong Duong, Con Cuong, Que Phong, Quy Hop, Quy Chau and Anh Son districts

Tan Ky, Nghia Dan and Thanh Chuong districts, and Thai Hoa town


Ha Tinh

Huong Khe, Huong Son, Vu Quang, Loc Ha and Ky Anh districts

Duc Thọ, Nghi Xuan, Thach Ha, Cam Xuyen and Can Loc districts


Quang Binh

Tuyen Hoa, Minh Hoa and Bo Trach districts

The remaining districts and Ba Don town


Quang Tri

Huong Hoa and Da Krong districts, Con Co island district, and provincial islands.

The remaining districts


Thua Thien Hue

A Luoi and Nam Dong districts

Phong Dien, Quang Dien, Phu Loc and Phu Vang districts, and Huong Tra town


Da Nang

Hoang Sa island district



Quang Nam

Dong Giang, Tay Giang, Nam Giang, Phuoc Son, Bac Tra My, Nam Tra My, Hiep Duc, Tien Phuoc, Nui Thanh, Nong Son and Thang Binh districts, and Cu Lao Cham island

Dai Loc, Que Son, Phu Ninh and Duy Xuyen districts


Quang Ngai

Ba To, Tra Dong, Son Tay, Son Ha, Minh Long, Binh Son, Tay Tra and Son Tinh districts, Ly Son island district

Nghia Hanh district


Binh Dinh

An Lao, Vinh Thanh, Van Canh, Phu Cat, Tay Son, Hoai An and Phu My districts

Tuy Phuoc district


Phu Yen

Song Hinh, Dong Xuan, Son Hoa, Phu Hoa and Tay Hoa districts

Song Cau town;  Dong Hoa and Tuy An districts


Khanh Hoa

Khanh Vinh and Khanh Son districts, Truong Sa island district, and provincial islands.

Van Ninh, Dien Khanh and Cam Lam districts, Ninh Hoa town, and Cam Ranh City


Ninh Thuan

All districts

Phan Rang - Thap Cham City


Binh Thuan

Phu Quy district

Bac Binh, Tuy Phong, Duc Linh, Tanh Linh, Ham Thuan Bac, Ham Thuan Nam and Ham Tan districts


Dak Lak

All districts and Buon Ho town

Buon Ma Thuot City


Gia Lai

All districts and towns

Pleiku City


Kon Tum

All districts and cities



Dak Nong

All districts and towns



Lam Dong

All districts

Bao Loc City


Ba Ria - Vung Tau

Con Dao district

Tan Thanh, Chau Duc and Xuyen Moc districts


Tay Ninh

Tan Bien, Tan Chau, Chau Thanh and Ben Cau districts

 The remaining districts


Binh Phuoc

Loc Ninh, Bu Dang, Bu Dop, Bu Gia Map and Phu Rieng districts

Dong Phu, Chon Thanh and Hon Quan districts, Binh Long and Phuoc Long towns


Long An

Duc Hue, Moc Hoa, Vinh Hung and Tan Hung districts

Kien Tuong town; Tan Thanh, Duc Hoa and Thanh Hoa districts


Tien Giang

Tan Phuoc and Tan Phu Dong districts

Go Cong Dong and Go Cong Tay districts


Ben Tre

Thanh Phu, Ba Tri and Binh Dai districts

The remaining districts


Tra Vinh

Chau Thanh and Tra Cu districts

Cau Ngang, Cau Ke and Tieu Can districts, and Tra Vinh City


Dong Thap

Hong Ngu, Tan Hong, Tam Nong and Thap Muoi districts, and Hong Ngu town

The remaining districts


Vinh Long


Tra On, Binh Tan, Vung Liem, Mang Thit and Tam Binh towns


Soc Trang

All districts, Vinh Chau and Nga Nam towns

Soc Trang City


Hau Giang

All districts and Nga Bay town

Vi Thanh City


An Giang

An Phu, Tri Ton, Thoai Son and Tinh Bien districts, and Tan Chau town

Chau Doc City and the remaining districts


Bac Lieu

All districts and towns

Bac Lieu City


Ca Mau

All districts, provincial islands and isles

Ca Mau City


Kien Giang

All districts, provincial islands and isles, and Ha Tien town

Rach Gia City



Economic and high-tech zones (including focused technology information zones established under the decision of the Prime Minister)

Industrial and export processing zones established under the decision of the Prime Minister

There are more investment incentives applied to regions with special difficult socio-economic conditions than those with difficult socio-economic conditions.

Decree No. 118/2015/ND-CP dated November 12th 2015 by the Government
Map of Industrial Zones


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