On May 5, 2025, the Government issued Decree 97/2025/ND-CP stipulating incentives and policies for the Vietnam National Innovation Center (NIC). The Decree was issued when several regulations on incentives and policies for the NIC, organizations, and individuals operating at the Center needed a breakthrough to promote creative startup and innovation activities. Decree 97 takes effect from the date of issuance and replaces Decree 94/2020/ND-CP, which stipulates the same content. This paper will focus on introducing several incentives and policies for enterprises operating at the NIC and some other outstanding new points of Decree 97.