I. INVESTMENT INCENTIVES

     1. Corporate income tax

     - Tax rate incentives:

     * Applying tax rate of 10% for a period of 15 years.

     * The period of applying tax rate is continuously calculated from the first year the enterprises generating revenue.

     - Tax reduction and exemption periods:

     * Exemption for 4 years, 50% reduction of payable tax for the next 9 years.

     * The exemption and reduction periods are continuously calculated from the first year the enterprises generating taxable income.

     2. Land leasing

     - Land rents depends on types of project and payment method (annual payment or one-off for the entire leasing time):

     + Manufacturing projects: 22.4 - 45.6 USD/m2/ 50 years (under reconsideration).

     + Service projects: 28.8 - 58.6 USD/m2/ 50 years (under reconsideration).

     - Exemption for the entire leasing period for projects in:

     + Project of hi-tech application in the list of high technologies prioritized for development investment as regulated by the Vietnamese Prime Minister

     + Project of hi-tech production in the list of hi-tech products eligible for investment promotion as regulated by the Vietnamese Prime Minister

     + Project of  manufacturing hi-tech products supporting for hi-tech industry

     + Project of  hi-tech incubation and hi-tech enterprise incubation

     + Project of  research and development

     + Venture capital

     + Investment and development of water supply plants, water supply and drainage systems

     + Land for constructing human resources training institutions

     + Land for implementing residential projects for experts and workers to rent when working in DHTP

     + Land for constructing transportation and technical infrastructure, greenland, land with water surface, parks for public use

     + Land for constructing public service works of public service providers

     - Exemption for 19 years for projects in investment and commercialization of:

     + Fairs, exhibitions, supermarkets and shopping malls

     + Logistics, warehouses (bonded warehouse, tax suspension warehouse)

     + Sport centers         

     - Exemption for 15 years for projects in:

     + Construction and commercial operation of infrastructures in DHTP

     + Healthcare, cultural activities and other services related to residents' life in DHTP

     3. Infrastructure using fee

     - Infrastructure use fee: ~0.2 USD/m²/year (under reconsideration).

     - 100% off infrastructure using fees for the first 02 years from the date of receiving land allocation and a 50% reduction for the 03 subsequent years for projects on hi-tech research and development, hi-tech incubation, or hi-tech human resources training.

     - 100% off infrastructure using fees for the first 02 years from the date of receiving land allocation for Projects on the List of High technologies prioritized for development investment and the List of hi-tech products encouraged for investment issued with the Decision No. 66/2014/QD-CP dated November 25^th, 2014 and Decision No. 13/2017/QD-CP dated April 28^th, 2017 by the Vietnamese Prime Minister.

     - 50% off infrastructure using fees for the first 02 years from the date of receiving land allocation for projects producing products included in Group VI - Products of support industries for hi-tech industries on the list of those prioritized for development issued with Decree No.111/2015/ND-CP dated November 3^rd 2015 of the Vietnamese Government.

     II. INVESTMENT SUPPORT POLICIES

     - Offer one-stop shop service: Support investors in the execution of administrative procedures under one-stop shop service.

     - Support in immigration and residence procedures: Support foreign investors and their families to extend temporary residence, issuance of visas and temporary residence cards and offer favourable conditions in residence and leasing houses in DHTP.

     - Support in attraction of hi-tech human resources: Support enterprises in seeking, recruiting and training human resources as well as working with domestic training institutes for recruitment of excellent students if required.

     - Support for loans: Support investors in access to financial organizations for loans according to the regulations of Vietnamese law.