FLASH NEWS 06/01/2025 – Investment Support Fund

On 12/31/2024, the Government issued Decree No.182/2024/ND-CP on the establishment, management and use of the Investment Support Fund which took effect on 12/31/2024. Key highlights of this Decree are as follows:

• The Fund is a national fund established by the Government and assigned to the Ministry of Planning and Investment for management.
• Supported sectors: high-tech enterprises (semiconductors, AI, etc.) or R&D center projects
• Conditions to apply for the Investment Support Fund:

High-tech manufacturing projects with a minimum investment capital of VND12 trn, or 

Enterprises that have high-tech manufacturing projects with annual revenue from the project of at least VND20 trn, or

R&D center projects with a minimum investment capital of VND3 trn and must complete the disbursement of at least VND1 trn within 3 years from the date of issuance of the Approval of Investment in principle.

• Supporting method: 

For high-tech manufacturing investment projects: according to the annual cost support category sumamrized below for a maximum of 5 years, except in cases where the application period is extended according to the Prime Minister’s decision.

For R&D center investment projects: up to 50% of the total initial investment cost.

Comment: This Decree is expected to attract more high-tech enterprises to Vietnam and industrial property developers as well as high-tech companies that have R&D center projects which are qualified for the above conditions will benefit from this Decree.