On October 14, 2025, the Government promulgated Decree No. 268/2025/ND-CP detailing and guiding the implementation of certain articles of the Law on Science, Technology and Innovation.

Accordingly, the Decree encourages enterprises to conduct innovation activities through technology transfer, equipment procurement, and the implementation of innovation tasks. Enterprises may receive financial support, loan interest subsidies, and other incentive measures to promote such activities. 

I. Conditions for consideration of funding and commissioning to implement innovation tasks.

1. Enterprises and organizations possessing legal status, having functions, duties, or business lines suitable to the field of expertise of the task, with adequate capacity to ensure timely and quality implementation of the task, are entitled to register for consideration for funding or commissioning to implement innovation tasks.

2. Enterprises and organizations are ineligible to register for consideration for funding or commissioning to lead the implementation of tasks in the following cases:

a) As of the deadline for submission of registration dossiers, the enterprise or organization has not completed the settlement or repayment of funds to be recovered for tasks funded by the state budget under decisions or notifications of competent authorities;

b) The enterprise or organization has been suspended from implementing science, technology, and innovation tasks by a competent authority due to violations of law and shall not be eligible to register for new tasks for one (01) year from the expiry date of the suspension as decided by the competent authority;

c) The leading enterprise or organization is under suspension of operations or under prosecution.

II. Loan interest rate support tasks for technology application, transfer, renewal, and innovation.

1. Loan interest rate support tasks for technology application, transfer, renewal, and innovation shall be implemented through the Fund.

2. Conditions for implementation:

a) The enterprise must possess legal status, have functions, duties, or business lines suitable to the field of the project or investment plan, and have sufficient capacity to ensure timely and quality implementation;

b) A loan agreement must have been signed between the enterprise and a credit institution legally operating in Viet Nam, accompanied by the project or investment plan dossier approved for lending by the credit institution; the loan must be used for purposes within the scope of support and the enterprise must commit to using the loan for the intended purpose;

c) The enterprise must fully comply with reporting obligations, provide payment documents, and be subject to inspection and supervision by the Fund.

3. The contents of loan interest rate support shall comply with the provisions of the Decree detailing and guiding the implementation of certain articles of the Law on Science, Technology, and Innovation regarding finance and investment in science, technology and innovation.

4. The provisions in Articles 9, 10, 11, 12, 13, 14, 15, 16, and 17 of this Decree shall not apply to loan interest rate support tasks.

III. Duration and level of support

1. The duration of loan interest rate support for loans used to implement projects or investment plans shall be calculated from the date the Fund issues a decision approving the support until the enterprise completes its debt repayment obligations to the credit institution, but shall not exceed five (05) years and must have at least twelve (12) months remaining on the loan term as of the date the enterprise completes its repayment obligations.

2. The level of loan interest rate support for projects or investment plans shall be determined at 50% of the loan interest rate stated in the loan agreement signed between the credit institution and the enterprise but not exceeding 6% per annum. Where necessary, the Fund shall consider and decide on an adjustment to the support level and report to its directly superior state management agency.

This Decree takes effect on October 14, 2025.​ ​NĐ268.pdf