On June 14, 2025, the 15th National Assembly passed the Law on Digital Technology Industry No. 71/2025/QH15 (“LoDTI”). This law will officially take effect from 01 January 2026 (some articles from 01 July 2025), marking a significant step forward in the process of institutionalizing and promoting the policy of Resolution 57-NQ/TW of 2024 of the Political Ministry on breakthroughs in science, technology, innovation and national digital transformation. The provisions related to incentives to attract human resources in the digital technology industry are especially noteworthy.
In this article, BLawyers Vietnam summarizes important policies related to digital technology industry human resources.
1. Definition of digital technology industry human resources
Digital technology industry human resources are people with qualifications, skills, and specialized knowledge of digital technology participating in the production of digital technology products, providing digital technology services, and managing digital technology industry activities.
High-quality digital technology industry human resources are Vietnamese people, Vietnamese people living abroad, and foreigners who meet the criteria prescribed by the Government.
Digital technology talents are high-quality digital technology industry human resources who meet the criteria of talents in the field of science, technology, and innovation according to the provisions of the law on science, technology, and innovation.
2. Incentives to attract and promote digital technology human resources
In addition to the support policies of the State and localities in developing and attracting digital technology human resources in educational institutions/enterprises/state agencies (for example, investing in facilities for training; organizing training courses to improve digital technology knowledge and skills; considering and deciding to accept them as civil servants and public employees without having to go through exams or recruitment;…), digital technology human resources also enjoy the following notable “incentives”:
a. In attracting high-quality digital technology human resources
- High-quality digital technology human resources are foreigners who are granted temporary residence cards with a validity of 05 years and are extended according to the provisions of law on entry, exit, transit, and residence of foreigners in Vietnam. The spouse and children under 18 years of age of high-quality digital technology industry human resources who are foreigners are granted temporary residence cards with a duration corresponding to the duration granted to high-quality digital technology industry human resources; local authorities and competent agencies will create conditions and support procedures for people seeking jobs and enrolling and studying at educational institutions in Vietnam.
- High-quality digital technology industry human resources enjoy personal income tax incentives according to the provisions of the law on personal income tax.
In addition, the LoDTI also added Clause 17 after Clause 16, Article 4 of the Law on Personal Income Tax, stipulating that income including salaries and wages of high-quality digital technology industry human resources are income exempt from personal income tax for 05 years from the date of signing the first contract with Vietnamese agencies, organizations and individuals in the following cases:
- Income from digital technology industry projects in concentrated digital technology zones;
- Income from research and development projects, production of key digital technology products, semiconductor chips, and artificial intelligence systems;
- Income from digital technology industry human resources training activities.
b. Regarding support and incentive policies for digital technology talents
High-quality digital technology industry human resources are entitled to:
- Incentives for high-quality digital technology industry human resources specified in Section 2.a above;
- Special mechanism on salary and bonus competitive with the salary and bonus levels in the world; priority in recruitment, use, and appointment according to the law on cadres, civil servants, and public employees;
- Support for working environment, living space, housing, and means of transportation;
- Support for participation in international cooperation activities on digital technology industry;
- Financial support and facilities for research and development in the field of digital technology;
- Honors and rewards according to the law on emulation and reward.
3. Suggested actions for technology enterprises
With policies on high-quality human resources under the LoDTI, industrial enterprises should consider the following:
- Technology enterprises recruiting foreign experts should consider applying a policy to support an application for a 5-year temporary residence card and exemption from personal income tax to attract the attention of those experts;
- For companies developing semiconductor chips, AI, or training digital human resources, businesses need to learn about the personal income tax exemption policy for high-quality human resources, as well as support for studying, working, and residing in Vietnam for foreign experts.
How can BLawyers Vietnam support enterprises?
BLawyers Vietnam can offer support by:
- Consulting and implementing procedures for granting temporary residence cards to foreign experts;
- Consulting on the development of regulations and policies applicable to high-quality human resources according to the LoDTI;
- Drafting labor documents in accordance with the LoDTI and current labor laws; and
- Other related issues.
The above is not official advice from BLawyers Vietnam. If you have any questions or suggestions about the above, please contact us at info@blawyersvn.com. BLawyers Vietnam would love to hear from you.
Date: 14 October 2025
Writer: BLawyers Vietnam
