Who can benefit from the tax incentives
Businesses
Corporate income tax exemption for 5 years.
Investors
Tax exemption on capital transfer gains from startup investments.
Employees
Personal income tax exemption for key personnel.
Historic milestone
A boost for the ecosystem
Under Resolutions 53 & 136
Resolution 136/2024/QH15 from the National Assembly and Resolution 53/2024/NQ-HĐND from the Da Nang People's Council are not merely legal documents, but a strong commitment to turn Da Nang into a regional innovation hub.
For the first time, outstanding special mechanisms are applied in sync to all three groups: businesses, investors, and employees, creating a closed value chain that attracts both intellectual and financial resources into Da Nang.
This is a rare opportunity for startups to optimize cash flow and reinvest in R&D during their most critical early stage.
Corporate Income Tax Exemption - 5 Consecutive Years
A flagship support program for innovative startups in Da Nang, helping them optimize financial resources during the most important growth phase.
Benefit Scope
Details of the tax exemption framework
100% CIT exemption for 5 years from the date of certification.
Only applies to income from certified innovative products/services .
Other unrelated business activities remain taxable under normal rules.
The business must generate actual taxable income from innovation activities.
Software VAT: Not subject to VAT (note: related service fees may still incur VAT).
Business Conditions
Minimum requirements to join the program
Must be legally registered and operating, with head office in Da Nang
Operating period <= 5 years from the enterprise registration date.
Products must fall within priority sectors: high-tech, IT, logistics, agri-tech, travel tech, and more.
Important note
Applications will be reviewed by Da Nang's expert council based on the innovative nature and growth potential of the business model.
Investor model example
Income tax exemption on capital transfer
This mechanism is highly attractive to venture funds and angel investors, helping maximize ROI when investing in innovative startup projects in Da Nang.
Applies to income from transfer of contributed capital and capital contribution rights.
Does not apply to companies listed on the stock exchange.
PIT Exemption for Key Personnel
Attracting and retaining talent has never been easier. Da Nang exempts PIT for four strategic groups:
Founders / Co-founders
Individuals engaged in innovative startup activities
- •Founder, co-founder, or core product/service development team member.
- •Working at a certified innovative startup.
- •Has a labor contract or hiring decision.
Experts
Deep professional expertise in a relevant field
- •Bachelor's degree or higher.
- •At least 5 years of professional experience in the relevant field.
- •Job role aligned with that area of expertise.
- •Has a labor contract with a certified innovative startup.
Researchers
Scientific research and application
- •Research experience at institutes or universities.
- •Has completed research projects or published scientific work in a relevant field.
- •Has a labor contract with a certified innovative startup.
High Performers
Proven outstanding capability
- •Outstanding achievements, awards, or notable initiatives in the relevant field.
- •Capabilities evidenced through portfolio, projects, or awards.
- •Has a labor contract with a certified innovative startup.
How do you qualify as an innovative startup?
The business must fall into one of these three cases
Intellectual Property
Owns patents, utility solutions, or IP rights for the core product or technology.
Awards and Research
Has won provincial/national startup competitions or completed accepted scientific research projects.
Growth Model
Can demonstrate a fast-scaling business model driven by new technology application.
How does oBacker support you?
We work alongside you from idea stage until you receive the final tax incentives.
Legal and Technical Review
Assess your eligibility against the innovation criteria under Resolution 53/2024.
Innovation Dossier Preparation
Draft a comprehensive application dossier that meets the requirements and procedures of the resolution.
Demo Coaching
Practice presenting and defending your project.
Company Incorporation
Handle business registration, seal, and initial legal procedures.
Accounting and Tax
End-to-end accounting service to maintain compliance and secure the tax incentives.
Payroll and HR
Manage payroll and PIT exemption procedures for eligible personnel.
Process and Timeline
Maximum total: 30 working days | Article 8 of Resolution 53/2024/NQ-HĐND
Step 1: Submit dossier
To the Department of Science and Technology (in person / post / online).
Step 2: 15 working days
The department forms an appraisal council to review the dossier.
Step 3: Council meeting
Application review, potentially requesting a demo or clarification.
Step 4: 15 working days
The department issues the official result in writing.
Step 5: Confirmation issued
Submit it to the Da Nang tax authority for guidance and formal tax exemption recognition.
The tax exemption period starts from the date of the confirmation letter issued by the Department of Science and Technology - not from the incorporation date or submission date (Article 7.3 of Resolution 53/2024/NQ-HĐND).
Where should you start?
A 5-step roadmap to help your startup obtain innovation certification and enjoy 5 years of tax exemption in Da Nang:
Step 1: Check eligibility
Check whether your startup qualifies — get a free consultation with oBacker to assess the probability of dossier approval.
Step 2: Stabilize product and revenue
Have actual revenue for at least 3–6 months before submission. This demonstrates practical viability and growth potential of the business model.
Step 3: Prepare legal documents
Patents, awards, or financial reports — prepare complete documentation with legal stamps and be ready for appraisal and defense sessions.
Step 4: Submit and defend
Submit the dossier and present the project directly to the Da Nang innovation council, explaining innovation factors and socio-economic impact.
Step 5: Get certified + 5-year tax exemption
Receive all three largest tax incentives ever offered in Da Nang, helping your startup optimize resources for reinvestment and growth.