In a strategic move to position Vietnam as a global hub for high-tech innovation, the government has issued Decree No. 182\/2024\/N\u0110-CP on 31st December 2024[1]<\/a>, which establishes the framework for the investment support fund. Effective on January 1, 2025, this fund aims to foster investment in key technological areas, particularly semiconductors and artificial intelligence (AI).<\/p>\n The Investment Support Fund serves as a crucial tool to foster research and development (R&D) within companies, encouraging further investment in high-tech sectors. Additionally, it aims to promote enterprise investment and development in the fields of AI and semiconductors. This initiative represents a significant milestone in Vietnam’s socio-economic and development strategy. Managed by designated government agencies, the fund operates with transparency, efficiency, and alignment with national priorities, ensured through regular audits and oversight.<\/p>\n The beneficiaries of this policy include: (1) High-tech enterprises; (2) Enterprises with investment projects in the production of high-tech products; (3) Enterprises implementing projects that apply high technology; (4) Enterprises with investment projects for R&D centers.<\/p>\n Investment Support Fund<\/strong><\/p>\nSubjects and Categories Eligible for Investment Support<\/strong><\/h3>\n