Understanding Decree 182 High-Tech Training Support

Decree 182/2021/ND-CP represents Vietnam's strategic investment in high-technology workforce development. While offering a lower subsidy percentage (50%) than SME-focused programs, Decree 182 provides significantly higher per-employee caps and covers cutting-edge technology training that other programs don't fund.

Why Decree 182 Matters for Tech Companies

Vietnam aims to become a regional high-tech manufacturing and R&D hub. Decree 182 directly supports this goal by subsidizing training in:

• Artificial Intelligence & Machine Learning: Development, deployment, and maintenance
• Semiconductor Design & Manufacturing: IC design, testing, fabrication processes
• Advanced Manufacturing: Industry 4.0, robotics, IoT integration
• Biotechnology: Pharmaceutical development, medical devices
• New Materials: Composites, nanomaterials, advanced polymers
• Renewable Energy: Solar, wind, battery technology

Key Program Details (2026)

Subsidy Rate: 50% reimbursement

Maximum per Employee: VND 100,000,000 annually (double Decree 80)

Eligible Companies: High-tech enterprises as defined by Law on High-Tech 2008 and Decree 76/2018/ND-CP

Priority Industries:

• Information Technology (AI, cloud, cybersecurity)
• Electronics & Semiconductors
• Automation & Mechatronics
• Biotechnology & Pharmaceuticals
• New Materials
• Clean Energy

Approval Authority: Ministry of Science and Technology (MOST) or authorized provincial departments

High-Tech Enterprise Status: Do You Qualify?

To access Decree 182, your company must meet high-tech enterprise criteria:

Automatic Qualification

Companies with valid High-Tech Enterprise Certificate issued by MOST.

Certification Requirements (Decree 76/2018/ND-CP)

Meet ANY of these criteria:

R&D Investment:

• Minimum 0.5% of revenue on R&D activities
• Or minimum 1% of revenue for trading companies
• Sustained for minimum 3 consecutive years

Technical Personnel:

• Minimum 5% of workforce holds university degrees in science/technology
• Or minimum 10% for manufacturing companies

Technology Level:

• Use technology classified as "high-tech" per MOST's High-Tech List
• Or develop products on the High-Tech Product List
• Or provide services on the High-Tech Service List

Revenue from High-Tech:

• Minimum 30% of revenue from high-tech products/services
• Must be verifiable through sales records and product documentation

How to Obtain High-Tech Enterprise Certificate

Timeline: 3-6 months from application to certificate issuance

Process:

1. Prepare documentation proving criteria compliance
2. Submit to MOST or provincial Department of Science & Technology
3. Undergo technical evaluation
4. Receive certificate (valid 5 years, renewable)

Benefits Beyond Decree 182:

• 10% Corporate Income Tax rate (vs. standard 20%)
• Import duty exemptions on equipment
• Priority land allocation in high-tech zones
• Preferential credit access

Pertama Partners Note: If you're considering Decree 182 but don't have high-tech status, we can assess your eligibility and guide the certification process.

Eligible Training: What Qualifies?

Tier 1: Maximum Priority (Easiest Approval)

Artificial Intelligence:

• Machine learning engineering
• Deep learning and neural networks
• Natural language processing
• Computer vision applications
• AI ethics and responsible AI development

Semiconductor & Microelectronics:

• IC design (analog, digital, mixed-signal)
• Semiconductor fabrication processes
• Testing and quality assurance
• Packaging and assembly technology

Advanced Manufacturing:

• Industrial IoT implementation
• Robotics programming and maintenance
• Additive manufacturing (3D printing)
• Smart factory systems integration

Tier 2: Strong Priority (Approved with Justification)

Software Development:

• Cloud architecture (AWS, Azure, GCP)
• Cybersecurity and penetration testing
• Blockchain development
• DevOps and CI/CD practices

Data Science & Analytics:

• Big data processing (Hadoop, Spark)
• Data engineering and pipelines
• Business intelligence and visualization
• Statistical modeling

Automation Engineering:

• PLC programming (Siemens, Allen-Bradley)
• SCADA systems
• Industrial automation protocols
• Predictive maintenance systems

Tier 3: Conditional Approval (Requires Strong Business Case)

Digital Transformation:

• ERP implementation and customization
• Digital twin technology
• AR/VR for industrial applications

Project Management:

• Agile/Scrum for tech projects
• Technical project management
• R&D project leadership

Ineligible Training

• General business skills unrelated to technology
• Basic computer literacy (MS Office)
• Non-technical management training
• Language training (unless for technical communication in high-tech field)
• Training in technologies not on MOST's High-Tech List

Application Process: Step-by-Step

Phase 1: Confirm High-Tech Status (Weeks 1-2)

If You Have Certificate:

• Verify certificate is current (not expired)
• Confirm training aligns with your certified high-tech field

If You Don't Have Certificate:

• Assess eligibility against Decree 76 criteria
• Decide: pursue certification OR use alternative funding (Decree 80, tax deductions)
• Certification timeline: 3-6 months (plan accordingly)

Phase 2: Develop Training Plan (Weeks 2-4)

Strategic Alignment Required:

Decree 182 requires demonstrating training supports your high-tech business strategy. Your plan must include:

1. Technology Roadmap: Where is your company headed technologically?
2. Skill Gaps: What technical capabilities are missing?
3. Business Impact: How will training improve products/services?
4. Measurement: How will you assess training effectiveness?

Example (AI company):

• Roadmap: Expanding from chatbots to computer vision products
• Gap: No in-house CV expertise, relying on consultants
• Training: Computer vision and OpenCV for 8 engineers
• Impact: Launch CV product Q4 2026, reduce consultant costs 70%
• Measurement: Product launch milestone, consultant spend tracking

Phase 3: Select Training Provider (Weeks 3-5)

Provider Requirements:

• Valid vocational training license OR
• Recognized university with relevant programs OR
• Foreign training institutions with MOET approval OR
• Technology companies with certified training divisions (Microsoft, AWS, etc.)

Popular Providers for High-Tech Training:

• International: Coursera Enterprise, Udacity, AWS Training, Microsoft Learn
• Regional: NUS-ISS (Singapore), HKUST, Skillsoft
• Local: FPT Software Academy, VNG Academy, VNUHCM

Obtain:

• Detailed curriculum and learning objectives
• Trainer/instructor qualifications
• Certification details (if applicable)
• Pricing with breakdown
• Training delivery format (in-person, online, hybrid)

Phase 4: Prepare Application Dossier (Weeks 5-6)

Required Documents:

1. Application Letter: Formal request on company letterhead to MOST or provincial Dept. of Science & Technology

2. High-Tech Enterprise Certificate: Certified copy with verification

3. Technology Development Plan: Strategic document showing:

   • Current technology capabilities
   • Development goals for 2-3 years
   • How training fits into strategy
   • Expected R&D outcomes

4. Training Plan: Comprehensive plan including:

   • List of participants with current roles and qualifications
   • Training curriculum mapped to business needs
   • Schedule and duration
   • Expected competencies post-training
   • Assessment methodology

5. Financial Documentation:

   • Training cost breakdown and quotations
   • Calculation of 50% subsidy request
   • Company's financial statements (latest year)
   • R&D expenditure records (proving high-tech status)

6. Provider Documentation:

   • Training provider's license or certification
   • Curriculum vitae of instructors
   • Accreditation documents (for certifications)

Phase 5: Submit Application (Week 6-7)

Submission To:

• Central: Ministry of Science and Technology (for companies in Hanoi or with national scope)
• Provincial: Department of Science and Technology (for locally-operating companies)

Processing Timeline:

• Initial review: 2 weeks
• Technical evaluation: 2-4 weeks (may include site visit or interview)
• Approval decision: 30-45 days from complete submission

Common Requests for Additional Information:

• Clarification on how training supports R&D activities
• More detailed technology roadmap
• Evidence of instructor qualifications
• Justification for international vs. local training providers

Phase 6: Execute Training (As Approved)

Documentation During Training:

• Daily attendance records (signed by participants)
• Training materials (slides, exercises, resources)
• Photos/videos of training sessions
• Progress assessments or checkpoints
• Any certifications or credentials earned

Compliance Requirements:

• Minimum 80% attendance per participant
• Completion of all assessments
• Training delivered as approved (no major deviations)
• Use of approved training provider

Phase 7: Submit Reimbursement Claim (Post-Training)

Within 60 Days of Training Completion, Submit:

1. Completion report detailing outcomes
2. Attendance records with signatures
3. Training certificates or credentials issued
4. Payment receipts and invoices (must match quotations)
5. Post-training assessment results
6. Participant evaluations/feedback
7. Evidence of knowledge application (optional but helpful: project outputs, code samples, process improvements)

Phase 8: Receive Reimbursement (90-120 Days)

Processing:

• Document verification: 3-4 weeks
• Technical assessment: 2-4 weeks (may request proof of training effectiveness)
• Payment approval: 2-3 weeks
• Bank transfer: 1-2 weeks

Payment: 50% of approved training costs via bank transfer

Maximizing Your Decree 182 Benefit

Strategy 1: Combine with AI Law PIT Exemption

For AI professionals, stack benefits:

• 50% training cost reimbursement (Decree 182)
• 5-year PIT exemption for AI workers (AI Law)

Example: Train 10 AI engineers @ VND 80M each

• Total cost: VND 800M
• Decree 182 reimbursement: VND 400M (50%)
• Net cost: VND 400M
• PLUS 5-year PIT savings per engineer: ~VND 150M-300M (depending on salary)

Strategy 2: International Certifications

Invest in globally recognized certifications within the VND 100M cap:

• AWS Solutions Architect Professional: ~VND 85M (training + exam)
• Certified Information Systems Security Professional (CISSP): ~VND 60M
• Google Professional ML Engineer: ~VND 70M

These deliver both immediate capability and recruitment advantages.

Strategy 3: Quarterly Reimbursement Cadence

Decree 182 allows quarterly claims. Instead of one annual training event:

• Q1: Cloud architecture training
• Q2: AI/ML fundamentals
• Q3: Advanced ML specialization
• Q4: Cybersecurity

This maintains cash flow and spreads learning over time for better retention.

Strategy 4: Blend In-Person and Online

International providers offer both:

• Self-paced online: Lower cost, flexible, but less interactive
• Instructor-led online: Moderate cost, scheduled, more engagement
• In-person bootcamps: Higher cost, intensive, maximum impact

Mix formats to maximize VND 100M cap:

• Core concepts: Self-paced (VND 20M)
• Applied skills: Instructor-led online (VND 40M)
• Capstone project: In-person workshop (VND 40M)
• Total: VND 100M (VND 50M reimbursed)

Common Challenges and Solutions

Challenge 1: Don't Have High-Tech Enterprise Certificate

Solution Options:

1. Pursue certification if you meet criteria (3-6 month process, but unlocks 10% CIT rate too)
2. Use Decree 80 instead if you're an SME (70-100% subsidy vs. 50%, but only VND 50M cap)
3. Use CIT deduction (150% deductibility) without subsidy
4. Partner with certified company for joint training (advanced strategy)

Challenge 2: Training Provider Isn't Vietnam-Licensed

Issue: International platforms (Coursera, Udacity) don't have Vietnam vocational licenses

Solution:

• Providers partner with local licensed institutions (common practice)
• Or obtain temporary MOET approval for specific program
• Pertama Partners maintains provider partnerships for this purpose

Challenge 3: Proving "High-Tech" Nature of Training

Issue: MOST questions whether training qualifies as high-tech

Solution:

• Reference MOST's High-Tech List explicitly in application
• Map training curriculum to specific technologies on the list
• Demonstrate connection to your certified high-tech products/services
• Include technical syllabi showing advanced concepts

Challenge 4: Long Reimbursement Timeline (90-120 days)

Issue: Cash flow impact from paying full costs upfront

Solution:

• Negotiate payment terms with provider (50% upfront, 50% post-reimbursement)
• Plan training budget assuming 4-month receivable
• Use quarterly claim cycle for steady reimbursement flow
• Consider training credit facilities (some providers offer)

Real Company Examples

Case Study 1: AI Startup (Hanoi)

Company: 35-person AI development company, high-tech certified

Training: Advanced ML specialization from Coursera + Stanford online

Participants: 12 ML engineers

Cost: VND 840,000,000 (VND 70M per engineer)

Subsidy: VND 420,000,000 (50%)

Outcome:

• Launched 2 new AI products using techniques from training
• Reduced reliance on foreign ML consultants
• 3 engineers received promotions to senior roles
• Combined with AI Law PIT exemption: total benefit ~VND 1.2B over 5 years

Case Study 2: Semiconductor Manufacturer (Ho Chi Minh City)

Company: 180-person IC testing facility, high-tech certified

Training: Advanced testing methodologies from Advantest (Japan)

Participants: 25 test engineers and technicians

Cost: VND 1,950,000,000 (VND 78M per engineer)

Subsidy: VND 975,000,000 (50%)

Challenge: Required MOET approval for Japanese provider

Outcome:

• Qualified to test new 7nm chips (previously outsourced)
• Increased testing throughput 40%
• Won contract with major client worth $2M annually

Case Study 3: Robotics Integrator (Da Nang)

Company: 55-person automation company, pursuing high-tech certification

Training: Industrial robotics programming (ABB, KUKA)

Timeline: Applied for high-tech status in Q1, received in Q3, then applied for Decree 182

Cost: VND 520,000,000 for 8 engineers

Subsidy: VND 260,000,000 (50%) + 10% CIT rate benefit

Outcome: Certification process took 5 months but unlocked both Decree 182 and lower tax rate, saving VND 450M in year 1 tax alone

Working with Pertama Partners

Decree 182 involves navigating both technology policy and training regulations. Pertama Partners provides:

High-Tech Status Assessment:

• Evaluate eligibility for high-tech enterprise certification
• Guide certification application if beneficial
• Alternative funding strategies if certification not viable

Training Plan Development:

• Technology roadmap aligned with MOST priorities
• Provider selection from certified network
• Curriculum mapping to High-Tech List

Application Management:

• Complete dossier preparation
• Liaison with MOST or provincial Dept. of Science & Technology
• Technical justification development

Reimbursement Optimization:

• Quarterly claim scheduling
• Complete documentation for fast processing
• Integration with AI Law PIT exemption where applicable

Typical Results:

• VND 300M-1.5B subsidy per client annually
• 85%+ approval rate for first-time applicants
• 30-40% faster processing than industry average

Contact Pertama to assess your Decree 182 eligibility and maximize high-tech training ROI.