The location of the latest investment incentives is a key factor in helping investors determine preferential tax rates, tax exemption periods, and other financial support policies. Understanding this list helps businesses optimize operating costs and ensure compliance. Investment Law 2020 together Decree 31/2021/ND-CP.
In the current economic climate, policies encouraging investment in disadvantaged areas play a crucial role in balancing regional development. For accountants and tax consultants, accurately identifying the geographical area is a prerequisite for successful implementation. Corporate income tax settlement effective.
Legal basis for areas eligible for investment incentives in 2026
The current determination of areas eligible for investment incentives is based on key legal documents. Specifically, the Investment Law No. 61/2020/QH14 clearly stipulates the forms and subjects of incentives, with location being one of the primary criteria for approving benefits for businesses.
Decree 31/2021/ND-CP, issued on March 26, 2021, providing detailed guidance on the implementation of the Investment Law, includes Appendix III on the List of Preferential Areas. This list clearly categorizes areas into two groups: areas with particularly difficult socio-economic conditions and difficult areas, helping businesses apply the corresponding tax incentives.
Details of the latest list of areas eligible for investment incentives by province/city.
Below is a detailed summary table of the latest investment incentive areas applicable to new or expanded investment projects according to current legal regulations.
| STT | Province/City | Areas with particularly difficult socio-economic conditions. | Areas with difficult socio-economic conditions |
| 1 | Bac Kan | All districts, towns, and cities of Bac Kan | |
| 2 | Cao Bang | All districts and Cao Bang City | |
| 3 | Ha Giang | All districts and cities of Ha Giang | |
| 4 | Lai Chau | All districts and Lai Chau City | |
| 5 | Son La | All districts and Son La City | |
| 6 | Dien Bien | All districts, towns, and Dien Bien City | |
| 7 | Lao Cai | All districts and towns of Sa Pa | Lao Cai City |
| 8 | Tuyen Quang | Na Hang, Chiêm Hóa, and Lâm Bình districts | Ham Yen, Son Duong, Yen Son districts and Tuyen Quang city. |
| 9 | Bac Giang | Son Dong District | Luc Ngan, Luc Nam, Yen The, and Hiep Hoa districts |
| 10 | Peace | Da Bac and Mai Chau districts | Kim Boi, Luong Son, Lac Thuy, Tan Lac, Cao Phong, Lac Son, Yen Thuy, Hoa Binh City |
| 11 | Lang Son | Binh Gia, Dinh Lap, Cao Loc, Loc Binh, Trang Dinh, Van Lang, Van Quan, Bac Son, Chi Lang, Huu Lung | |
| 12 | Phu Tho | Thanh Son, Tan Son, and Yen Lap districts | The districts of Đoan Hùng, Hạ Hòa, Phù Ninh, Thanh Ba, Tam Nông, and Cẩm Khê. |
| 13 | Thai Nguyen | Vo Nhai, Dinh Hoa, Dai Tu, Phu Luong, Dong Hy | Phu Binh District, Pho Yen Town |
| 14 | Yen Bai | Luc Yen, Mu Cang Chai, and Tram Tau districts | Tran Yen, Van Chan, Van Yen, Yen Binh, Nghia Lo town |
| 15 | Quang Ninh | Ba Chẽ, Bình Liêu, Cô Tô island district and other islands and islets | The districts of Vân Đồn, Tiên Yên, Hải Hà, and Đầm Hà |
| 16 | Hai Phong | The island districts of Bach Long Vi and Cat Hai | |
| 17 | Ha Nam | Ly Nhan, Thanh Liem, and Binh Luc districts | |
| 18 | Nam Dinh | Giao Thuy, Xuan Truong, Hai Hau, and Nghia Hung districts | |
| 19 | Peace | Thai Thuy and Tien Hai districts | |
| 20 | Ninh Binh | The districts of Nho Quan, Gia Vien, Kim Son, Tam Diep, and Yen Mo | |
| 21 | Thanh Hoa | Muong Lat, Quan Hoa, Quan Son, Ba Thuoc, Lang Chanh, Thuong Xuan, Cam Thuy, Ngoc Lac, Nhu Thanh, Nhu Xuan | Thach Thanh and Nong Cong districts |
| 22 | Nghe An | Ky Son, Tuong Duong, Con Cuong, Que Phong, Quy Hop, Quy Chau, Anh Son | Tan Ky, Nghia Dan, Thanh Chuong districts, and Thai Hoa town. |
| 23 | Ha Tinh | Huong Khe, Huong Son, Vu Quang, Loc Ha, Ky Anh | Duc Tho, Nghi Xuan, Thach Ha, Cam Xuyen, Can Loc, Ky Anh Town |
| 24 | Quang Binh | Tuyen Hoa, Minh Hoa, and Bo Trach districts | The remaining districts and Ba Don town |
| 25 | Quang Tri | Huong Hoa, Da Krong, Con Co Island District | The remaining districts |
| 26 | Thua Thien Hue | A Lưới and Nam Đông districts | Phong Dien, Quang Dien, Phu Loc, Phu Vang, Huong Tra Town |
| 27 | Danang | Hoang Sa Island District | |
| 28 | Quang Nam | Dong Giang, Tay Giang, Nam Giang, Phuoc Son, Bac Tra My, Nam Tra My, Hiep Duc, Tien Phuoc, Nong Son and Cu Lao Cham Island | Dai Loc, Que Son, Phu Ninh, Duy Xuyen, Nui Thanh, Thang Binh (some communes) |
| 29 | Quang Ngai | Ba To, Tra Bong, Son Tay, Son Ha, Minh Long, Binh Son, Son Tinh and Ly Son Island | Nghia Hanh District |
| 30 | Pacify | An Lão, Vĩnh Thạnh, Vân Canh, Phù Cát, Tây Sơn, Hoài Ân, Phù Mỹ | Tuy Phuoc District |
| 31 | Phu Yen | Song Hinh, Dong Xuan, Son Hoa, Phu Hoa, Tay Hoa | Song Cau Town, Dong Hoa District, Tuy An |
| 32 | Khanh Hoa | Khanh Vinh, Khanh Son, Truong Sa island district and other islands | Van Ninh, Dien Khanh, Cam Lam, Ninh Hoa Town, Cam Ranh City |
| 33 | Ninh Thuan | All districts | Phan Rang - Thap Cham City |
| 34 | Binh Thuan | Phu Quy District | Bac Binh, Tuy Phong, Duc Linh, Tanh Linh, Ham Thuan Bac, Ham Thuan Nam, Ham Tan |
| 35 | Dak Lak | All districts and the town of Buon Ho | Buon Ma Thuot City |
| 36 | Gia Lai | All districts and towns | Pleiku City |
| 37 | Kon Tum | All districts and cities | |
| 38 | Boeing Nong | All districts and towns | |
| 39 | Lam Dong | All districts | Bao Loc City |
| 40 | Ba Ria - Vung Tau | Con Dao District | Tan Thanh District, Chau Duc District, Xuyen Moc District |
| 41 | Tay Ninh | Tan Bien, Tan Chau, Chau Thanh, Ben Cau | Duong Minh Chau, Go Dau, Hoa Thanh Town, Trang Bang Town |
| 42 | Binh Phuoc | Loc Ninh, Bu Dang, Bu Dop, Bu Gia Map, Phu Rieng | Dong Phu, Chon Thanh, Hon Quan, Binh Long Town, Phuoc Long |
| 43 | Long An | Duc Hue, Moc Hoa, Vinh Hung, Tan Hung | Kien Tuong town, Tan Thanh, Duc Hoa, and Thanh Hoa districts |
| 44 | Tien Giang | Tan Phuoc, Tan Phu Dong | Go Cong Dong, Go Cong Tay |
| 45 | Ben Tre | Thanh Phu, Ba Tri, Binh Dai | The remaining districts |
| 46 | Tra Vinh | Chau Thanh, Tra Cu | Cau Ngang, Cau Ke, Tieu Can, Duyen Hai, Duyen Hai Town, Tra Vinh City |
| 47 | Dong Thap | Hong Ngu, Tan Hong, Tam Nong, Thap Muoi, Hong Ngu Town | The remaining districts |
| 48 | Vinh Long | Tra On, Binh Tan, Vung Liem, Mang Thit, Tam Binh | |
| 49 | Soc Trang | All districts, Vinh Chau town, and Nga Nam town. | Soc Trang City |
| 50 | Hau Giang | All districts, Long My town, and Nga Bay city. | Vi Thanh City |
| 51 | An Giang | An Phu, Tri Ton, Thoai Son, Tinh Bien, Tan Chau Town. | Chau Doc City and the remaining districts |
| 52 | Bac Lieu | All districts and towns | Bac Lieu City |
| 53 | Ca Mau | All districts and islands | Ca Mau City |
| 54 | Kien Giang | All districts, islands, and Ha Tien town. | Rach Gia City |
| 55 | Economic zones, high-tech zones (including concentrated information technology zones established according to government regulations). | Industrial zones and export processing zones are established in accordance with government regulations. |
Important Note: For concentrated economic models, the law stipulates that particularly difficult areas include economic zones and high-tech zones. Meanwhile, regular industrial parks and export processing zones are classified as difficult areas.
Corporate income tax incentives in areas eligible for investment incentives in 2026
When investing in areas that enjoy the latest investment incentives, businesses will receive attractive tax rates. Applying the correct tax rate helps businesses optimize their financial resources for effective reinvestment.
According to Circular 78/2014/TT-BTC: A tax rate of 10% for 15 years applies to projects in particularly difficult areas or high-tech zones. A tax rate of 17% for 10 years applies to difficult areas. In addition, businesses may be exempt from tax for up to 4 years and receive a reduction of 50% for the following 9 years, depending on the case.
Conditions for applying preferential policies in areas eligible for investment incentives in 2026.
Projects located in areas eligible for the latest investment incentives must meet legal requirements to enjoy these benefits. Businesses must comply with accounting and invoicing regulations and pay taxes using the declaration method.
Specifically, the project must be a new investment or expansion as defined by tax law. Businesses are responsible for separately accounting for income from preferential activities. This helps to ensure transparency of data and avoid the risk of being subject to retroactive tax collection during periodic tax audits and inspections.
Points to note when implementing projects in areas eligible for investment incentives in 2026.
The implementation process in the most recently approved investment areas often gives rise to cost allocation issues. This is particularly complicated when a business operates in multiple locations simultaneously.
If the management office is located in a non-priority area but the project is in a priority area, income must be calculated based on actual production in the priority area. General expenses need to be allocated accurately according to the ratio of revenue to ensure the validity of the settlement documents. corporate income tax.
The role of tax consultants in optimizing investment incentives.
Identifying the areas eligible for the latest investment incentives is the first step, but optimizing tax obligations requires expert assistance. Experienced auditing and tax consulting teams will help businesses thoroughly review their legal documentation.
Experts help assess eligibility for tax incentives and establish standardized accounting systems. This enhances confidence when explaining matters to authorities during tax audits. Simultaneously, it helps businesses minimize avoidable errors related to tax policies.
Conclude
The location eligible for the latest investment incentives is a crucial financial tool for businesses to thrive. Understanding the list and accompanying regulations helps optimize taxes and ensure sustainable development. However, tax policies are often complex and require absolute accuracy in documentation.
To ensure maximum benefits, MAN – Master Accountant Network provides professional solutions such as: Independent audits, Full-service tax accounting, and Consulting tax settlement In-depth expertise. We are committed to helping businesses realize the benefits of the latest investment incentives in eligible areas. Contact MAN today to receive optimal financial and tax solutions for your business!
Service contact information at MAN – Master Accountant Network
- Address: No. 19A, Street 43, Tan Thuan Ward, Ho Chi Minh City
- Mobile/Zalo: 0903 963 163 – 0903 428 622
- Email: man@man.net.vn
Content production by: Mr. Le Hoang Tuyen – Founder & CEO MAN – Master Accountant Network, Vietnamese CPA Auditor with over 30 years of experience in Accounting, Auditing and Financial Consulting.
Frequently Asked Questions about Investment Incentive Areas in 2026
Projects currently enjoying preferential treatment will continue to receive it for the remainder of the period at the previously granted rate, even if the geographical area changes according to the new regulations.
Industrial zones are typically located in challenging areas. However, this regulation excludes industrial zones in the inner districts of special-class cities or centrally-administered Class I cities.
Businesses need to maintain separate accounting records and possess complete documentation for warehousing, personnel, and transportation, demonstrating actual operations occurring within the registered preferential geographical area. If the list of preferential areas changes, will the old project be affected?
Do industrial zones located in large urban areas receive preferential treatment?
How can we demonstrate actual operations in the preferential area?
