Vietnam Offers Housing, Vehicles and Tax Relief to Attract Technology Talent

A recruitment push built around pay, housing and family support

Vietnam is offering scientists and engineers housing and transport support, annual bonuses of up to four months of salary and income from technologies they develop under government contracts. Decree No. 249/2025/ND-CP allows state agencies to provide apartments and vehicles or pay allowances, making everyday living costs part of the country's competition for technology talent.

As of September 25, 2025, the package forms part of a wider effort to recruit specialists in technology, innovation and digital transformation. Officials have set a target of attracting at least 100 leading experts by late 2025, while the Ministry of Science and Technology is advancing a Talent Attraction Strategy to 2030, with a vision to 2050.

Scientists who sign contracts with government bodies will receive a relocation allowance equal to one month of salary. They can also receive a healthcare package worth up to 1 percent of annual salary. Foreign experts receive further support for their families, including annual travel home, immigration arrangements and help with settling in.

Vietnam's public institutions have faced complaints that their incentives fall well short of those in developed countries. The decree responds by allowing negotiated salaries that reflect market conditions and by giving researchers a financial stake in work that becomes a usable product or technology.

A second major change is scheduled for January 1, 2026, when the Law on Digital Technology Industry takes effect. It introduces incentives for qualified professionals and businesses, including a personal income tax exemption lasting five years and stronger support for semiconductors, artificial intelligence and high performance computing.

The two measures connect recruitment with industrial development. Scientists need attractive jobs and suitable research conditions; companies building laboratories, design centers and other facilities need experienced people to lead their teams. Vietnam is trying to address both needs through national incentives and local programs, including measures in Da Nang.

What scientists can receive under the decree

Decree No. 249/2025/ND-CP gives public organizations room to negotiate salaries at market levels. That flexibility is intended to make government work more competitive in fields such as AI research, chip design and advanced computing, where experienced specialists are sought by employers around the world.

Housing and transportation support can take the form of allowances or, where appropriate, government provided apartments and vehicles. The relocation payment, equivalent to one month of salary, is paid when a scientist signs a contract. Annual performance bonuses can reach four months of salary.

Researchers can also earn income by selling or licensing technologies created under contract. Licensing allows another organization to use a technology under agreed terms, while selling transfers it through a commercial transaction. The policy connects scientists' earnings with the practical and commercial results of their work.

Bonuses are linked to results and commercialization outcomes. Commercialization means turning research into something that can be used or sold, rather than leaving it only as a laboratory finding or published paper. Revenues from licensed or sold technologies give researchers a material interest in that process.

For scientists returning after years abroad, the combination of negotiated pay, relocation help and support with living costs is intended to make moving easier and support a lasting career in Vietnam. The decree keeps the focus on performance while widening the benefits that public bodies can offer.

Who the recruitment standards favor

Vietnam is targeting people with evidence that their work has produced results. The eligibility criteria prioritize inventors and co-inventors whose patented inventions led to real products, authors of research that won international awards or gained wide practical use, and experienced professionals from respected institutions abroad.

Those institutions include leading laboratories, research institutes, universities and enterprises. A doctorate from a university ranked among the world's top 200 is a major advantage, as is a strong international publication record. Candidates with at least 10 papers in recognized international journals will also be considered.

The emphasis on both research achievement and practical use favors scientists who can connect discoveries with market needs. Vietnam wants these recruits to help transfer technology and mentor domestic teams, building skills that remain in the country beyond an individual project.

Overseas Vietnamese scientists and international experts are both part of the recruitment effort. The Ministry of Science and Technology's strategy is intended to align their work with national priorities in semiconductors, AI and digital infrastructure. Evaluation will give more weight to measurable results, including patents, international publications and commercialized products.

The doctorate and publication criteria sit alongside other forms of achievement, including inventions and substantial professional experience. The policy's focus is demonstrated excellence and work that can strengthen Vietnam's technology capabilities.

Families are part of the relocation package

Foreign experts working with government agencies can receive annual round trip airfares for themselves and family members to visit their home country. That benefit helps families maintain ties abroad and makes travel home easier during an assignment in Vietnam.

Families qualify for multiple entry visas and temporary residence cards. Multiple entry visas allow repeated travel into the country, while residence cards support a longer stay. Eligible family members can receive a healthcare allowance equal to 1 percent of annual salary, alongside the expert's healthcare support of up to 1 percent.

Spouses and children can also receive assistance with schools, public services and local administrative procedures. The wider package includes access to public schools and support with education and employment, recognizing that a scientist's decision to relocate often depends on whether family members can settle successfully.

Foreign specialists who wish to seek Vietnamese citizenship can apply under recently eased criteria. The citizenship option adds another possible route for those considering a lasting move rather than a short assignment.

The digital technology law taking effect in 2026 provides qualifying foreign experts with renewable temporary residence cards valid for up to five years. Support extends to spouses and children under 18. Together with the decree's family provisions, these measures seek to reduce uncertainty around living, schooling and travel.

The legal changes scheduled for 2026

The Law on Digital Technology Industry establishes a framework for expanding Vietnam's digital economy. It treats digital technology as an engine of growth and prioritizes semiconductors, artificial intelligence and high performance computing. High performance computing uses powerful computer systems to process large amounts of data and demanding calculations.

Qualified digital technology professionals will receive a personal income tax exemption lasting five years. Personal income tax is the tax paid on an individual's earnings. Removing it for a period increases take home pay, including during the early years when relocation expenses and family adjustments can be greatest.

The law also provides faster routes into public service. Qualified professionals may be appointed without taking standard entry examinations, and advancement can be accelerated without traditional seniority or planning requirements. Public employees returning from the private sector can retain or exceed their previous rank, salary and benefits when entering comparable roles.

State support for education and training will help Vietnamese engineers and scientists meet the standards of national digital technology hubs. Policymakers are also drafting implementation guidance and seeking to simplify administrative steps that can delay projects.

The policy schedule combines an immediate recruitment effort with a later legal change and longer strategy horizons:

• September 25, 2025: The decree and recruitment package are part of Vietnam's current effort to attract scientists and engineers.
• Late 2025: Officials aim to recruit at least 100 leading experts.
• January 1, 2026: The Law on Digital Technology Industry takes effect.
• 2030 and 2050: These are the planning horizons for the talent strategy being advanced by the Ministry of Science and Technology.

Business incentives range from early relief to decades of support

Digital technology companies are slated to receive tax relief and assistance with land costs. For many firms, the framework provides a full corporate income tax exemption for the first two years, followed by a 50 percent reduction for the next four years. Land rent can be waived for three years.

Corporate income tax is a tax on company profits, rather than employee earnings. Lowering it leaves businesses with more money for expansion and research and development. Relief on land rent reduces the initial cost of establishing facilities and laboratories while companies recruit teams and test products.

Eligible enterprises in semiconductors, AI and high performance computing can qualify for a preferential corporate income tax rate of 10 percent for 15 years. Their package includes four years of tax exemption and a 50 percent reduction for the following nine years. Land rent exemptions can last up to 15 years.

Very large investments in these priority fields, starting from about 6 trillion VND, are set to receive incentives aligned with rules for mega projects. These include a corporate income tax rate of 5 percent for 37 years, six years of tax exemption and a 50 percent reduction for the following 13 years.

Land and water surface rents for those large projects can be waived for 22 years, followed by a substantial reduction. The long duration is intended to match the investment cycles of chip fabrication plants, design centers and data centers. A chip fabrication plant manufactures semiconductor chips, while a design center develops their designs.

The preferential rate for very large eligible projects, 5 percent, is half the 10 percent rate specified for other eligible priority enterprises. Its stated duration is also longer, 37 years compared with 15 years. The scale of investment therefore matters to the package a project can qualify for.

Why Vietnam is concentrating on chips and AI

Semiconductors, artificial intelligence and advanced computing affect economic growth and national security. Vietnam already has a substantial role in global electronics, especially assembly and testing for consumer devices and networking equipment. The policy aims to expand activities that require more research and specialized technical knowledge.

Chip design, software engineering for AI and research intensive work can create jobs with greater value than assembly alone. Vietnam has a continuing supply of technology graduates, a growing network of multinational partners and improving infrastructure. Senior technical leaders and experienced researchers are needed to turn those strengths into deeper domestic capabilities.

Global firms have expanded their presence in Vietnam's main cities, while partnerships with leading providers of design tools and chip companies are growing. Incentives for businesses and benefits for individual experts are intended to bring research, skilled manufacturing and commercial products into the same developing network.

Finance, telecommunications and industrial businesses also need large scale data processing and strong cybersecurity. That demand helps explain the focus on AI and high performance computing alongside semiconductors. Recruiting specialists can support both technology producers and the industries that use their systems.

Da Nang shows how local measures can add to national policy

Da Nang, the main economic hub in Central Vietnam, is building an emerging cluster around semiconductors, microchips and AI. Scores of domestic and international companies have joined that ecosystem. The city has recorded strong growth and is investing in a semiconductor laboratory, a fabrication facility and a large data center.

Local plans call for developing hundreds of thousands of highly skilled workers over the next decade and a permanent community of experts that includes thousands of foreign professionals. Those ambitions connect infrastructure investment with recruitment and training.

Special mechanisms under a National Assembly resolution give Da Nang flexibility to attract strategic investors. Eligible semiconductor and AI projects can obtain land through direct allocation or auctions and receive personal and corporate tax relief in specific cases.

Startups and support organizations in semiconductors and AI may qualify for corporate income tax exemption for five years. Investments in unlisted startups can receive relief on capital gains, the profit made when an investment is sold for more than its purchase price. Skilled professionals in semiconductor and AI roles may qualify for personal income tax exemption for five years.

Da Nang also supports research and development through priority customs handling and a deduction equal to 150 percent of research and development costs against taxable income. That deduction allows qualifying businesses to subtract more than the amount they spent on eligible research when calculating income subject to tax.

New technologies can be tested for up to three years in innovation zones. These trial environments, sometimes called sandboxes, provide a place to try technologies before wider use. Eligible startups can lease publicly funded infrastructure at favorable rates, and subsidies are available for equipment, relocation and training.

Local authorities can adopt flexible income policies for specialists in public service and design recruitment packages for scientists. Da Nang's measures show how city authorities can turn national ambitions into facilities, trial programs and support for employers and workers.

Research conditions and administration remain central

Vietnam's stronger incentives enter an intensely competitive international market. Salaries in developed economies still exceed what many Vietnamese institutions can pay. Some research facilities and administrative procedures also need improvements to meet the expectations of senior scientists.

Policymakers acknowledge those gaps. Greater autonomy for public research organizations and clearer rules for sharing commercial returns are under development. The aim is to give research institutions more room to manage their work and let scientists understand how they will benefit when a technology succeeds.

Evaluation is also moving toward outputs such as patents and commercial products rather than relying mainly on procedural measures. That shift connects the recruitment criteria with how researchers' work will be assessed after they arrive.

A proposal is being prepared to recruit chief engineers and chief architects for critical fields, including smart cities, digital infrastructure and cybersecurity. It envisages competitive pay, bonuses linked to performance, tax relief, housing support and family benefits, backed by a dedicated state budget. These positions would bring technical leadership into public decision making.

The chief engineer and chief architect plan remains a proposal, and no implementation date has been given. The next fixed legal milestone is January 1, 2026. Timely guidance, investment in laboratories and continued training will be central to making the recruitment benefits work alongside Vietnam's industrial plans.

What to Know

• Decree No. 249/2025/ND-CP offers housing and transport support, a relocation payment of one month's salary and annual bonuses of up to four months of salary.
• Scientists can earn income from selling or licensing technologies developed under government contracts.
• Foreign experts and eligible families receive travel, healthcare, immigration and settlement support.
• Recruitment favors proven inventors, influential researchers, experienced professionals, doctorates from top 200 universities and strong publication records.
• Vietnam aims to recruit at least 100 leading experts by late 2025.
• The Law on Digital Technology Industry takes effect on January 1, 2026, with a personal income tax exemption lasting five years for qualified professionals.
• Eligible priority businesses receive stronger tax and land incentives, with a 5 percent corporate tax rate for 37 years available to qualifying very large projects.
• Da Nang adds local tax relief, research deductions, infrastructure support and technology trials lasting up to three years.
• Research autonomy, commercial benefit sharing and proposed technical leadership roles are still being developed.