On October 14, 2025, the Government issued Decree No. 268/2025/ND-CP detailing and guiding the implementation of a number of articles of the Law on Science, Technology and Innovation 2025. This Decree clearly defines the conditions, dossiers, competence and validity of the Certificate of science and technology enterprises (S&T enterprises), in order to create a unified legal corridor, promoting research and innovation activities in enterprises.
Conditions for granting certificates of high-tech enterprises
1. General conditions
Enterprises are granted certificates of science and technology enterprises when they meet the following general conditions:
- Being established and operating under the Law on Enterprises.
- Creating scientific, technological and innovative products from one of the results of scientific research, technological development and innovation that is legally owned or used, including:
- Inventions, utility solutions, industrial designs, semiconductor integrated circuit designs that have been protected in Vietnam;
- Computer programs that have been registered for copyright;
- New plant varieties, livestock breeds, aquatic breeds, new forestry tree varieties, technical advances that have been recognized or protected;
- Results of scientific research, technological development and innovation that have been accepted or confirmed in accordance with the law.
- Technology transferred under a technology transfer contract that has been registered in accordance with the law on technology transfer.
.2. Specific conditions according to enterprise size
Large enterprises:
-
Must have expenditures for scientific research, technology development and innovation activities reaching at least 2% of average net revenue in the 3 consecutive fiscal years or from 200 billion VND/year or more in the 3 consecutive fiscal years.
-
Have a research and development department with at least 10 employees with university degrees or higher, of which at least 5 are Vietnamese.
-
Science, technology and innovation products account for at least 30% of revenue, or reach 90 billion VND/year or more in the 3 consecutive fiscal years.
Medium enterprises:
-
Must have expenditures for research activities reaching at least 2% of net revenue in the 3 consecutive fiscal years.
-
Have a research and development department with at least 5 employees with university degrees or higher.
-
Scientific, technological and innovative products account for at least 20% of total revenue in the 3 consecutive fiscal years.
Small and micro enterprises:
-
Must have total expenditure for research activities reaching at least 2% of net revenue in the 3 consecutive fiscal years.
-
Have at least 2 scientific and technological personnel with university degrees or hire 2 experts from research institutions, training institutions, and scientific and technological organizations.
-
Have at least 1 scientific, technological and innovative product being commercialized
Procedures and processing time
- Documents: Enterprises need to submit application documents through the online public service system of the Provincial People’s Committee, including:
- Original application for a Certificate of Science and Technology Enterprise.
- A copy of the document recognizing the results of scientific research, technological development and innovation by a competent state management agency:
+ Certificate of registration of technology transfer;
+ Certificate of intellectual property protection;
+ Decision to recognize or self-declare new plant varieties, livestock breeds, aquatic breeds, and forestry tree varieties according to the provisions of specialized laws; decision to recognize technical advances;
+ Decision to recognize the results of performing scientific, technological and innovation tasks using the state budget or Certificate of registration of results of performing scientific, technological and innovation tasks using the state budget; Certificate of confirmation of results of performing scientific, technological and innovation tasks not using the state budget;
+ Other confirmation and recognition documents of equivalent legal value.
- The original copy of the production and business plan of the science and technology enterprise proves that it meets the prescribed conditions. The provincial People’s Committee is the certification authority.
2. Processing time: The process of granting a Certificate usually takes 30-45 working days from the date of receipt of a complete and valid dossier.
Situation and advantages in 2026
2026 will be a golden time for high-tech science and technology enterprises, when the State’s policies continue to be strongly promoted, especially in terms of tax and financial incentives. Enterprises will have great opportunities to receive financial support, tax reductions, and access to research funds to develop technology, especially in priority areas such as AI, biotechnology, and high-tech agriculture.
Registering for a Certificate not only helps enterprises optimize costs but also expands international cooperation opportunities and increases competitive advantages in the period of strong digital transformation.
Tran & Tran supports businesses in registering for the Certificate of Science and Technology Enterprises
We provide a full package of services from consulting on conditions to registering for the Certificate of Science and Technology Enterprises, helping businesses take advantage of tax and financial incentives. With experience and a team of experts, Tran & Tran is committed to supporting businesses to develop and optimize the value of technology and science.
TRAN & TRAN INTELLECTUAL PROPERTY COMPANY LIMITED
📍 Room 802, Talico Building, No. 22 Ho Giam Street, Van Mieu – Quoc Tu Giam Ward, Hanoi
📞 +84-24-37327466 | 📱 +84 917 913 266 (Mr. Peter Phuong Tran)
📩 ip@trantran.vn
