The Government has issued Decree 180/2025/ND-CP on mechanisms and policies for public-private cooperation in the fields of science, technology development, innovation and digital transformation.
Accordingly, organizations and individuals participating in public-private partnerships for investment, scientific research, technology development, innovation and digital transformation are subject to preferential and support forms of the State.
Accordingly, preferential tax policies are applied according to the provisions of the law on tax, including policies for enterprises included in the deductible costs to determine taxable income for the costs of research and development activities of enterprises equal to 200% of the actual costs of this activity when calculating corporate income tax according to Government regulations.
Or apply policies on exemption and reduction of land use fees, land rents, investment incentives according to the provisions of the law on land, the law on investment and relevant laws.
At the same time, they are entitled to own the results of scientific research, technology development, innovation according to the provisions of the law on science, technology and innovation and Article 6 of this Decree.
Apply a risk acceptance mechanism in scientific, technological and innovative activities according to the provisions of the law on science, technology and innovation. Criteria for determining accepted risks, the process for evaluating compliance, the mechanism for protecting performers and managing scientific, technological and innovation tasks shall comply with the provisions of the law on science, technology and innovation.
In addition, organizations and individuals participating in implementing investment projects in the form of regulations in Chapter II of this Decree shall enjoy the preferential and support policies of the State prescribed in this Article and Article 17 of this Decree.
Organizations and individuals participating in public-private cooperation under the mechanism of using public assets for joint venture and association purposes as prescribed in Chapter III of this Decree shall enjoy the preferential and support policies of the State prescribed in this Article and Article 21 of this Decree.
Organizations and individuals participating in public-private cooperation in the forms specified in Chapter IV of this Decree shall enjoy the preferential and support policies of the State specified in this Article and the law on science, technology and innovation.
In particular, the State places orders and appoints bids for products and goods that are the result of public-private cooperation in performing tasks of science, technology and innovation, especially according to the law on science, technology and innovation.
The Decree takes effect from July 1, 2025, except for the provisions in Clause 2 of this Article. The provisions of Articles 6, 19 and 22 of this Decree take effect from October 1, 2025.
