{"id":4475,"date":"2026-02-03T16:33:00","date_gmt":"2026-02-03T09:33:00","guid":{"rendered":"https:\/\/thue.man.net.vn\/?p=4475"},"modified":"2026-02-03T16:33:16","modified_gmt":"2026-02-03T09:33:16","slug":"danh-sach-dia-ban-duoc-huong-uu-dai-dau-tu","status":"publish","type":"post","link":"https:\/\/thue.man.net.vn\/en\/danh-sach-dia-ban-duoc-huong-uu-dai-dau-tu\/","title":{"rendered":"List of areas eligible for investment incentives in 2026"},"content":{"rendered":"

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. <\/span>Investment Law 2020<\/span><\/a> together <\/span>Decree 31\/2021\/ND-CP<\/span><\/a>.<\/span><\/p>\n

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. <\/span>Corporate income tax settlement<\/span><\/a> effective.<\/span><\/p>\n

Legal basis for areas eligible for investment incentives in 2026<\/b><\/h2>\n
\"C\u01a1
The latest legal basis for areas eligible for investment incentives.<\/figcaption><\/figure>\n

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.<\/span><\/p>\n

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.<\/span><\/p>\n

Details of the latest list of areas eligible for investment incentives by province\/city.<\/b><\/h3>\n

Below is a detailed summary table of the latest investment incentive areas applicable to new or expanded investment projects according to current legal regulations.<\/span><\/p>\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
Summary table of the latest list of areas eligible for investment incentives by province\/city.<\/strong><\/caption>\n
STT<\/b><\/td>\nProvince\/City<\/b><\/td>\nAreas with particularly difficult socio-economic conditions.<\/b><\/td>\nAreas with difficult socio-economic conditions<\/b><\/td>\n<\/tr>\n
1<\/span><\/td>\nBac Kan<\/span><\/td>\nAll districts, towns, and cities of Bac Kan<\/span><\/td>\n<\/td>\n<\/tr>\n
2<\/span><\/td>\nCao Bang<\/span><\/td>\nAll districts and Cao Bang City<\/span><\/td>\n<\/td>\n<\/tr>\n
3<\/span><\/td>\nHa Giang<\/span><\/td>\nAll districts and cities of Ha Giang<\/span><\/td>\n<\/td>\n<\/tr>\n
4<\/span><\/td>\nLai Chau<\/span><\/td>\nAll districts and Lai Chau City<\/span><\/td>\n<\/td>\n<\/tr>\n
5<\/span><\/td>\nSon La<\/span><\/td>\nAll districts and Son La City<\/span><\/td>\n<\/td>\n<\/tr>\n
6<\/span><\/td>\nDien Bien<\/span><\/td>\nAll districts, towns, and Dien Bien City<\/span><\/td>\n<\/td>\n<\/tr>\n
7<\/span><\/td>\nLao Cai<\/span><\/td>\nAll districts and towns of Sa Pa<\/span><\/td>\nLao Cai City<\/span><\/td>\n<\/tr>\n
8<\/span><\/td>\nTuyen Quang<\/span><\/td>\nNa Hang, Chi\u00eam H\u00f3a, and L\u00e2m B\u00ecnh districts<\/span><\/td>\nHam Yen, Son Duong, Yen Son districts and Tuyen Quang city.<\/span><\/td>\n<\/tr>\n
9<\/span><\/td>\nBac Giang<\/span><\/td>\nSon Dong District<\/span><\/td>\nLuc Ngan, Luc Nam, Yen The, and Hiep Hoa districts<\/span><\/td>\n<\/tr>\n
10<\/span><\/td>\nPeace<\/span><\/td>\nDa Bac and Mai Chau districts<\/span><\/td>\nKim Boi, Luong Son, Lac Thuy, Tan Lac, Cao Phong, Lac Son, Yen Thuy, Hoa Binh City<\/span><\/td>\n<\/tr>\n
11<\/span><\/td>\nLang Son<\/span><\/td>\nBinh Gia, Dinh Lap, Cao Loc, Loc Binh, Trang Dinh, Van Lang, Van Quan, Bac Son, Chi Lang, Huu Lung<\/span><\/td>\n<\/td>\n<\/tr>\n
12<\/span><\/td>\nPhu Tho<\/span><\/td>\nThanh Son, Tan Son, and Yen Lap districts<\/span><\/td>\nThe districts of \u0110oan H\u00f9ng, H\u1ea1 H\u00f2a, Ph\u00f9 Ninh, Thanh Ba, Tam N\u00f4ng, and C\u1ea9m Kh\u00ea.<\/span><\/td>\n<\/tr>\n
13<\/span><\/td>\nThai Nguyen<\/span><\/td>\nVo Nhai, Dinh Hoa, Dai Tu, Phu Luong, Dong Hy<\/span><\/td>\nPhu Binh District, Pho Yen Town<\/span><\/td>\n<\/tr>\n
14<\/span><\/td>\nYen Bai<\/span><\/td>\nLuc Yen, Mu Cang Chai, and Tram Tau districts<\/span><\/td>\nTran Yen, Van Chan, Van Yen, Yen Binh, Nghia Lo town<\/span><\/td>\n<\/tr>\n
15<\/span><\/td>\nQuang Ninh<\/span><\/td>\nBa Ch\u1ebd, B\u00ecnh Li\u00eau, C\u00f4 T\u00f4 island district and other islands and islets<\/span><\/td>\nThe districts of V\u00e2n \u0110\u1ed3n, Ti\u00ean Y\u00ean, H\u1ea3i H\u00e0, and \u0110\u1ea7m H\u00e0<\/span><\/td>\n<\/tr>\n
16<\/span><\/td>\nHai Phong<\/span><\/td>\nThe island districts of Bach Long Vi and Cat Hai<\/span><\/td>\n<\/td>\n<\/tr>\n
17<\/span><\/td>\nHa Nam<\/span><\/td>\n<\/td>\nLy Nhan, Thanh Liem, and Binh Luc districts<\/span><\/td>\n<\/tr>\n
18<\/span><\/td>\nNam Dinh<\/span><\/td>\n<\/td>\nGiao Thuy, Xuan Truong, Hai Hau, and Nghia Hung districts<\/span><\/td>\n<\/tr>\n
19<\/span><\/td>\nPeace<\/span><\/td>\n<\/td>\nThai Thuy and Tien Hai districts<\/span><\/td>\n<\/tr>\n
20<\/span><\/td>\nNinh Binh<\/span><\/td>\n<\/td>\nThe districts of Nho Quan, Gia Vien, Kim Son, Tam Diep, and Yen Mo<\/span><\/td>\n<\/tr>\n
21<\/span><\/td>\nThanh Hoa<\/span><\/td>\nMuong Lat, Quan Hoa, Quan Son, Ba Thuoc, Lang Chanh, Thuong Xuan, Cam Thuy, Ngoc Lac, Nhu Thanh, Nhu Xuan<\/span><\/td>\nThach Thanh and Nong Cong districts<\/span><\/td>\n<\/tr>\n
22<\/span><\/td>\nNghe An<\/span><\/td>\nKy Son, Tuong Duong, Con Cuong, Que Phong, Quy Hop, Quy Chau, Anh Son<\/span><\/td>\nTan Ky, Nghia Dan, Thanh Chuong districts, and Thai Hoa town.<\/span><\/td>\n<\/tr>\n
23<\/span><\/td>\nHa Tinh<\/span><\/td>\nHuong Khe, Huong Son, Vu Quang, Loc Ha, Ky Anh<\/span><\/td>\nDuc Tho, Nghi Xuan, Thach Ha, Cam Xuyen, Can Loc, Ky Anh Town<\/span><\/td>\n<\/tr>\n
24<\/span><\/td>\nQuang Binh<\/span><\/td>\nTuyen Hoa, Minh Hoa, and Bo Trach districts<\/span><\/td>\nThe remaining districts and Ba Don town<\/span><\/td>\n<\/tr>\n
25<\/span><\/td>\nQuang Tri<\/span><\/td>\nHuong Hoa, Da Krong, Con Co Island District<\/span><\/td>\nThe remaining districts<\/span><\/td>\n<\/tr>\n
26<\/span><\/td>\nThua Thien Hue<\/span><\/td>\nA L\u01b0\u1edbi and Nam \u0110\u00f4ng districts<\/span><\/td>\nPhong Dien, Quang Dien, Phu Loc, Phu Vang, Huong Tra Town<\/span><\/td>\n<\/tr>\n
27<\/span><\/td>\nDanang<\/span><\/td>\nHoang Sa Island District<\/span><\/td>\n<\/td>\n<\/tr>\n
28<\/span><\/td>\nQuang Nam<\/span><\/td>\nDong Giang, Tay Giang, Nam Giang, Phuoc Son, Bac Tra My, Nam Tra My, Hiep Duc, Tien Phuoc, Nong Son and Cu Lao Cham Island<\/span><\/td>\nDai Loc, Que Son, Phu Ninh, Duy Xuyen, Nui Thanh, Thang Binh (some communes)<\/span><\/td>\n<\/tr>\n
29<\/span><\/td>\nQuang Ngai<\/span><\/td>\nBa To, Tra Bong, Son Tay, Son Ha, Minh Long, Binh Son, Son Tinh and Ly Son Island<\/span><\/td>\nNghia Hanh District<\/span><\/td>\n<\/tr>\n
30<\/span><\/td>\nPacify<\/span><\/td>\nAn L\u00e3o, V\u0129nh Th\u1ea1nh, V\u00e2n Canh, Ph\u00f9 C\u00e1t, T\u00e2y S\u01a1n, Ho\u00e0i \u00c2n, Ph\u00f9 M\u1ef9<\/span><\/td>\nTuy Phuoc District<\/span><\/td>\n<\/tr>\n
31<\/span><\/td>\nPhu Yen<\/span><\/td>\nSong Hinh, Dong Xuan, Son Hoa, Phu Hoa, Tay Hoa<\/span><\/td>\nSong Cau Town, Dong Hoa District, Tuy An<\/span><\/td>\n<\/tr>\n
32<\/span><\/td>\nKhanh Hoa<\/span><\/td>\nKhanh Vinh, Khanh Son, Truong Sa island district and other islands<\/span><\/td>\nVan Ninh, Dien Khanh, Cam Lam, Ninh Hoa Town, Cam Ranh City<\/span><\/td>\n<\/tr>\n
33<\/span><\/td>\nNinh Thuan<\/span><\/td>\nAll districts<\/span><\/td>\nPhan Rang - Thap Cham City<\/span><\/td>\n<\/tr>\n
34<\/span><\/td>\nBinh Thuan<\/span><\/td>\nPhu Quy District<\/span><\/td>\nBac Binh, Tuy Phong, Duc Linh, Tanh Linh, Ham Thuan Bac, Ham Thuan Nam, Ham Tan<\/span><\/td>\n<\/tr>\n
35<\/span><\/td>\nDak Lak<\/span><\/td>\nAll districts and the town of Buon Ho<\/span><\/td>\nBuon Ma Thuot City<\/span><\/td>\n<\/tr>\n
36<\/span><\/td>\nGia Lai<\/span><\/td>\nAll districts and towns<\/span><\/td>\nPleiku City<\/span><\/td>\n<\/tr>\n
37<\/span><\/td>\nKon Tum<\/span><\/td>\nAll districts and cities<\/span><\/td>\n<\/td>\n<\/tr>\n
38<\/span><\/td>\nBoeing Nong<\/span><\/td>\nAll districts and towns<\/span><\/td>\n<\/td>\n<\/tr>\n
39<\/span><\/td>\nLam Dong<\/span><\/td>\nAll districts<\/span><\/td>\nBao Loc City<\/span><\/td>\n<\/tr>\n
40<\/span><\/td>\nBa Ria - Vung Tau<\/span><\/td>\nCon Dao District<\/span><\/td>\nTan Thanh District, Chau Duc District, Xuyen Moc District<\/span><\/td>\n<\/tr>\n
41<\/span><\/td>\nTay Ninh<\/span><\/td>\nTan Bien, Tan Chau, Chau Thanh, Ben Cau<\/span><\/td>\nDuong Minh Chau, Go Dau, Hoa Thanh Town, Trang Bang Town<\/span><\/td>\n<\/tr>\n
42<\/span><\/td>\nBinh Phuoc<\/span><\/td>\nLoc Ninh, Bu Dang, Bu Dop, Bu Gia Map, Phu Rieng<\/span><\/td>\nDong Phu, Chon Thanh, Hon Quan, Binh Long Town, Phuoc Long<\/span><\/td>\n<\/tr>\n
43<\/span><\/td>\nLong An<\/span><\/td>\nDuc Hue, Moc Hoa, Vinh Hung, Tan Hung<\/span><\/td>\nKien Tuong town, Tan Thanh, Duc Hoa, and Thanh Hoa districts<\/span><\/td>\n<\/tr>\n
44<\/span><\/td>\nTien Giang<\/span><\/td>\nTan Phuoc, Tan Phu Dong<\/span><\/td>\nGo Cong Dong, Go Cong Tay<\/span><\/td>\n<\/tr>\n
45<\/span><\/td>\nBen Tre<\/span><\/td>\nThanh Phu, Ba Tri, Binh Dai<\/span><\/td>\nThe remaining districts<\/span><\/td>\n<\/tr>\n
46<\/span><\/td>\nTra Vinh<\/span><\/td>\nChau Thanh, Tra Cu<\/span><\/td>\nCau Ngang, Cau Ke, Tieu Can, Duyen Hai, Duyen Hai Town, Tra Vinh City<\/span><\/td>\n<\/tr>\n
47<\/span><\/td>\nDong Thap<\/span><\/td>\nHong Ngu, Tan Hong, Tam Nong, Thap Muoi, Hong Ngu Town<\/span><\/td>\nThe remaining districts<\/span><\/td>\n<\/tr>\n
48<\/span><\/td>\nVinh Long<\/span><\/td>\n<\/td>\nTra On, Binh Tan, Vung Liem, Mang Thit, Tam Binh<\/span><\/td>\n<\/tr>\n
49<\/span><\/td>\nSoc Trang<\/span><\/td>\nAll districts, Vinh Chau town, and Nga Nam town.<\/span><\/td>\nSoc Trang City<\/span><\/td>\n<\/tr>\n
50<\/span><\/td>\nHau Giang<\/span><\/td>\nAll districts, Long My town, and Nga Bay city.<\/span><\/td>\nVi Thanh City<\/span><\/td>\n<\/tr>\n
51<\/span><\/td>\nAn Giang<\/span><\/td>\nAn Phu, Tri Ton, Thoai Son, Tinh Bien, Tan Chau Town.<\/span><\/td>\nChau Doc City and the remaining districts<\/span><\/td>\n<\/tr>\n
52<\/span><\/td>\nBac Lieu<\/span><\/td>\nAll districts and towns<\/span><\/td>\nBac Lieu City<\/span><\/td>\n<\/tr>\n
53<\/span><\/td>\nCa Mau<\/span><\/td>\nAll districts and islands<\/span><\/td>\nCa Mau City<\/span><\/td>\n<\/tr>\n
54<\/span><\/td>\nKien Giang<\/span><\/td>\nAll districts, islands, and Ha Tien town.<\/span><\/td>\nRach Gia City<\/span><\/td>\n<\/tr>\n
55<\/span><\/td>\n\u00a0<\/span><\/td>\nEconomic zones, high-tech zones (including concentrated information technology zones established according to government regulations).<\/span><\/td>\nIndustrial zones and export processing zones are established in accordance with government regulations.<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

Important Note:<\/b> 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.<\/span><\/p>\n

Corporate income tax incentives in areas eligible for investment incentives in 2026<\/b><\/h2>\n
\"\u01afu
Corporate income tax incentives in areas eligible for investment incentives in 2026<\/figcaption><\/figure>\n

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.<\/span><\/p>\n

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.<\/span><\/p>\n

Conditions for applying preferential policies in areas eligible for investment incentives in 2026.<\/b><\/h2>\n
\"\u0110i\u1ec1u
Conditions for applying preferential policies in areas eligible for investment incentives in 2026.<\/figcaption><\/figure>\n

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.<\/span><\/p>\n

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.<\/span><\/p>\n

Points to note when implementing projects in areas eligible for investment incentives in 2026.<\/b><\/h2>\n
\"Nh\u1eefng
Points to note when implementing projects in areas eligible for investment incentives in 2026.<\/figcaption><\/figure>\n

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.<\/span><\/p>\n

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. <\/span>corporate income tax<\/span><\/a>.<\/span><\/p>\n

The role of tax consultants in optimizing investment incentives.<\/b><\/h2>\n

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.<\/span><\/p>\n

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.<\/span><\/p>\n

Conclude<\/b><\/h2>\n

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.<\/span><\/p>\n

To ensure maximum benefits, MAN \u2013 Master Accountant Network provides professional solutions such as: Independent audits, <\/span>Full-service tax accounting<\/span><\/a>, and Consulting <\/span>tax settlement<\/span><\/a> 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!<\/span><\/p>\n

Service contact information at MAN \u2013 Master Accountant Network<\/b><\/h3>\n