To provide detailed guidance on Law on High Technology No. 133/2025/QH15 and establish a dedicated incentive mechanism to boost the innovation ecosystem and foster hi-tech and strategic technology start-up enterprises, on June 30, 2026, the Government issued Decree No. 260/2026/ND-CP on elaboration and measures for implementation of the Law on High Technology (Decree 260), which comes into force from July 1, 2026. Below are some notable highlights of Decree 260:
(i) Supplementing the criteria for identifying hi-tech and strategic technology start-up enterprises; and
(ii) Establishing a “dual incentive” mechanism – allowing hi-tech and strategic technology start-up enterprises to be entitled simultaneously to innovative start-up support policies and hi-tech/strategic technology incentive policies.