Vietnam implements 5-year tax exemption for high-tech personnel

Under Decree No. 253/2026/ND-CP, Vietnam is implementing a five-year personal income tax exemption for high-tech human resources. This policy applies to income earned from salaries and wages for individuals engaged in specific high-tech activities.

According to the decree, the exemption covers income derived from research and development (R&D) activities within prioritized high-tech investment categories or strategic technology categories as defined by law. This includes specific high-tech products encouraged for development. The policy aims to support professionals working in critical sectors such as artificial intelligence (AI) and big data, provided their work falls within the legally recognized lists of prioritized or strategic technologies.