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Government Decree 386/2026/ND-CP of October 12, effective from December 1, provides breakthrough mechanisms for the Data Creation and Exploitation Centre under the National Data Centre.
Under the decree, experts and young talents specialised in data creation and exploitation may be recruited based on their demonstrated professional expertise and actual work outcomes, rather than their academic qualifications or years of service.
Specifically, candidates aged 18 or over may be selected on the basis of research projects, technology products, scientific papers, practical applications or relevant professional experience. Meanwhile, those aged 16 to under 18 may participate in training, incubation, research support and talent development programmes.
The decree also sets out eligibility criteria for data experts and young talents. Data experts are individuals whose expertise, experience, research, inventions or technological solutions have been recognised by competent authorities or reputable organisations in fields such as data, digital technology, AI and data security. Young talents refer to Vietnamese citizens aged 16 to 35 who have received prestigious national or international awards or developed research projects, products, initiatives or innovative start-up ventures with strong potential for practical application or commercialisation.
Once recruited, eligible individuals will enjoy preferential personal income tax treatment similar to that available at the Vietnam International Financial Centre. Their salaries and wages will be exempt from personal income tax, while income from transfers of shares, contributed capital and capital contribution rights will enjoy tax incentives until the end of 2030.
Employers may negotiate individiual agreement on salaries, bonuses, intellectual property rights and sharing of profits from the outcomes of research and innovation activities. Salaries, wages and bonuses will be determined on the basis of job positions, assigned responsibilities and performance indicators, rather than fixed seniority-based pay scales. Experts and talents may be recruited to lead or participate in multiple key projects in science, technology, innovation and data simultaneously.
To remain eligible for these incentives, beneficiaries must commit to achieving specific outputs and targets, adhering to implementation schedules and undergoing periodic performance evaluations. Incentives may be reduced or withdrawn in cases of non-compliance, breaches of duty, fraud or failure to fulfil commitments. However, beneficiaries whose experimental projects fail because of identified objective risks may retain their incentives, provided that they comply with the prescribed reporting and risk management procedures.- (VLLF)
