Special investment incentives and support under the Law on Investment 2025 and its implementing regulations

This study analyzes the regulatory framework governing special investment incentives and support under Article 17 of the Law on Investment (2025) and Article 21 of Decree No. 96/2026/ND-CP, with a focus on clarifying eligible beneficiaries, the scope of incentives, applicable conditions, and implementation criteria. The analysis highlights the distinctive features of this preferential mechanism as a strategic policy instrument designed to attract large-scale, high-technology projects with significant spillover effects. The findings contribute to a clearer understanding of the structure and operational logic of special investment incentives within Vietnam’s evolving investment policy framework.