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THE NATIONAL ASSEMBLY OF VIETNAM
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THE SOCIALIST REPUBLIC OF
VIETNAM
Independence - Freedom – Happiness
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Resolution No.: 28/2026/QH16
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Hanoi, April 24, 2026
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RESOLUTION
ON
DEVELOPMENT OF VIETNAMESE CULTURE
THE NATIONAL ASSEMBLY
OF VIETNAM
Pursuant to the Constitution of the Socialist Republic of Vietnam
amended by the Resolution No. 203/2025/QH15;
Pursuant to the Law on Organization of the National Assembly No.
57/2014/QH13 amended by the Law No. 65/2020/QH14 and the Law No. 62/2025/QH15;
Pursuant to the Law on Promulgation of Legislative Documents No.
64/2025/QH15 amended by the Law No. 87/2025/QH15.
HEREBY RESOLVES:
Article 1. Scope
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Article 2. Vietnam Culture Day
1.
Vietnam Culture Day is on November 24 annually, and employees are entitled to a
fully paid day off.
2.
On Vietnam Culture Day, fees and charges for visits to public cultural and sports
facilities are exempt or reduced in accordance with decisions issued by
competent authorities.
3.
The People, especially the youth and children, are encouraged to participate in
cultural activities on major national holidays.
Article 3. Resources for development of culture
1.
The State shall allocate at least 2% of the total state budget expenditure to
annual expenditure on culture accounts and gradually increase such expenditure
in accordance with development needs in order to implement policies and
guidelines of the Communist Party of Vietnam and the State in each period.
2.
The mobilization of social resources for development of culture is encouraged.
Article 4. Mechanisms and policies for attracting
investment resources for development of culture
1.
Establish cultural and creative industrial clusters and zones which are areas
with defined geographical boundaries in which organizations, enterprises and
individuals operate in cultural industry are invested in and developed to
connect creative spaces; research, develop, experiment, produce, distribute,
and commercialize cultural products and services; support the training on
cultural, artistic, entertainment, and cultural services; provide
infrastructure and relevant support services in order to form a synchronized
and modern cultural and entertainment industry ecosystem based on high
technology and innovative business models.
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3.
Organizations and individuals investing in cultural and creative industrial
clusters and zones in accordance with clause 1 of this Article are entitled to
policies supporting access to land, production and business premises in
accordance with Article 7 of Resolution No. 198/2025/QH15 of the National
Assembly on special mechanisms and policies for private sector development.
4.
Organizations and individuals investing in digital infrastructure, developing
high-tech solutions for culture, and focusing on the development of certain
cultural industry sectors which include cultural tourism, cinema, art
performance, fine arts, and online video games with educational content, or
content promoting and disseminating Vietnamese cultural and historical values
are entitled to the following income tax incentives:
a)
Exemption from corporate income tax for 02 years and a 50% reduction of tax
payable for the following 04 years on income derived from the enterprise’s
cultural activities. The determination of the period for tax exemption and
reduction shall comply with laws on corporate income tax;
b)
Exemption from personal income tax and corporate income tax on income derived
from the transfer of shares, contributed capital, capital contribution rights,
share purchase rights, and capital contribution purchase rights in enterprises
engaged in cultural activities;
c)
Exemption from personal income tax for 02 years and a 50% reduction of tax
payable for the following 04 years on salary and wage earned by experts and scientists
from the enterprise’s cultural activities.
5.
Commune-level People’s Committees shall assign community self-governing
organizations to manage, operate and use grassroots-level cultural and sports
institutions; and shall inspect and supervise to ensure their regular and
effective operation.
The
list of grassroots-level cultural and sports institutions, procedures and
responsibilities for management, operation and use thereof shall comply with
regulations issued by Presidents of province-level People’s Committees.
6.
The Government shall elaborate clauses 1 and 2 of this Article.
Article 5. Investment incentive mechanisms in the cultural
sector
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2.
Vietnamese outstanding works of art and cultural heritage items that satisfy
the criteria for national treasures or rare antiques of significant value which
are currently located abroad may be purchased or auctioned by organizations or
individuals, and brought back to Vietnam for non-profit exhibition in
accordance with the Law on Cultural Heritage, or donated or transferred to
State ownership shall be entitled to:
a)
Exemption from import tax and customs fees;
b)
Exemption from value-added tax.
In
cases where outstanding works of art or rare antiques have been brought back to
Vietnam but the owner transfers them to a third party instead of the State, the
owner shall fulfill tax obligations in accordance with laws on tax.
3.
Local authorities implementing pilot heritage urban models in accordance with
criteria prescribed by the Government may decide incentive mechanisms and
policies regarding land, fees and charges within local areas for activities for
promoting the value of cultural heritage and developing cultural industry.
The
pilot implementation shall last until the end of 2035.
4.
Province-level People’s Committees shall:
a)
Allocate land banks for construction of cultural, sports and entertainment
facilities at all levels, and spaces for displaying artworks in public places with
priority given to the commune level within the province-level planning and
province-level land-use planning in accordance with laws on land and relevant
laws;
b)
Prioritize the allocation of land managed by State authorities and
organizations, and vacant public offices to attract investment projects in the
cultural and sports sector; lease vacant public offices and State-owned
facilities to organizations and individuals for cultural and sports activities;
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5.
The Government shall elaborate special mechanisms and policies for
implementation of clause 3 of this Article.
Article 6. Mechanisms and policies for preservation and
promotion of cultural values of ethnic minorities, folk arts, traditional arts,
national treasures, and rare antiques
1.
The State shall ensure financial resources for preserving and promoting fine
traditional cultural values of ethnic groups living in Vietnam, as well as
cultural values and traditional arts at risk of disappearance; develop and
implement special mechanisms and policies for cultures of ethnic minorities;
develop cultural preservation spaces, traditional villages, hamlets and
communities associated with tourism development; promote the role of cultural
subjects in creating sustainable livelihoods.
2.
National treasures and valuable rare antiques as prescribed by laws on cultural
heritage that are originated from Vietnam and located abroad shall be provided
with timely funding after the Prime Minister approves guidelines for their
purchase, auction, and bringing them back to Vietnam.
3.
The State shall invest in, upgrade facilities, and ensure the operation of
public service providers for essential public cultural and traditional
services; and shall prioritize the participation of traditional art forms in
national and international artistic events and programs serving political tasks.
4.
The broadcasting time for cultural programs, folk arts, and traditional arts on
radio and television systems shall be ensured.
5.
The Government shall elaborate this Article.
Article 7. Policies on incentives and development of
talents and specialized human resources in culture, arts, and sports
1.
The State shall have policies prioritizing the development of talents in
culture, arts, and sports via concentrated and specialized training both
domestically and abroad; ensure facilities, equipment, and specialized
healthcare services for performance, training, and research in a synchronized
and modern manner in accordance with regional and international standards,
objectives and tasks of development of culture and cultural industry.
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a)
Individuals trained and graduated domestically or abroad in culture, arts, and sports
who possess exceptionally outstanding professional achievements;
b)
Talented athletes and artists who have won medals or prizes at national,
regional, or international levels.
Persons
recruited in accordance with this clause are entitled to talent attraction and
preferential treatment policies in accordance with the laws.
3.
Public employees and employees engaging in professional activities in public
art performance units and art performance units of the armed forces are
entitled to preferential occupation allowances, training allowances, and
performance allowances in accordance with the roadmap until the implementation
of the new salary regime. To be specific:
a)
Preferential occupation allowances ranging from 40% to 60% of the current
salary plus leadership position allowance and seniority allowance exceeding the
salary scale (if any) for public employees and employees that are engaging in
professional activities in traditional art performance, classical art
performance, and circus arts; and for those working in border areas, islands,
ethnic minority and mountainous areas, and extremely disadvantaged areas;
b)
Preferential occupation allowances ranging from 20% to 30% of the current
salary plus leadership position allowance and seniority allowance exceeding the
salary scale (if any) for public employees and employees that are engaging in
professional activities in the cultural sector other than those prescribed in
point a of this clause;
c)
Training and performance allowances shall be determined based on roles and
levels of participation in works, programs, and performances: training
allowances ranging from 5% to 15% of the statutory pay rate per training
session; performance allowances (including rehearsals and performances) ranging
from 15% to 30% of the statutory pay rate per performance session.
4.
The State shall provide financial support for:
a)
Re-training public employees in traditional arts, circus arts, and dancing when
they reach the end of their professional career age to change to other job positions;
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5.
Province-level local authorities shall allocate budgets and mobilize social
resources to provide incentives and support for artisans and artists engaging
in creation, practice, and teaching of folk culture, folk arts, and traditional
arts within local areas, in general education schools; or engaging in
activities promoting Vietnamese culture abroad.
6.
The Government shall elaborate clauses 2, 3 and 4 of this Article.
Article 8. Commissioning and fixed funding for cultural and
creative activities funded by the state budget
1.
The State shall establish mechanisms for commissioning the creation and
dissemination of cultural, literary, and artistic works and projects that have
high ideological, content, and artistic value.
2.
The state budget shall be used to:
a)
Cover expenses for creative activities in the cultural sector for cultural
product creation to preserve and promote traditional cultural and artistic
values serving disadvantaged groups in border areas, islands, and extremely
disadvantaged areas; or production of films and performance of arts serving
national, ministerial, sectoral, and local political tasks;
b)
Provide financial support for creation and dissemination of cultural, literary,
and artistic works and projects that have high ideological, content, and
artistic value, except for cases prescribed in point a of this clause.
3.
A pilot mechanism for fixed funding of the state budget shall be applied to
activities prescribed in point a, clause 2 of this Article to complete
objectives and output products in accordance with professional requirements of
competent authorities. Either lump sum funding or funding by instalments may be
applied. In cases where funding by instalments is applied, the entity providing
fixed funding and the contracted entity may autonomously use allocated
funds and adjust expenditure items in accordance with actual requirements
within the approved fixed funding amount. The lump sum funding shall be applied
when the contracted entity commits to delivering works or products that satisfy
principal requirements as independently appraised by a professional council.
The
pilot implementation period shall not exceed 05 years from the effective date
of this Resolution.
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Article 9. Promotion and development of products and
markets of Vietnamese cultural industry
1.
The State shall implement policies to support and promote the image of Vietnam,
its country and people by organizing Vietnam Culture Weeks; art exchange
programs, teaching and performances of traditional arts; Vietnamese language
teaching; and expanding Vietnamese quarters, Vietnamese villages, cultural and
traditional martial arts clubs, Vietnamese cuisine, and Vietnamese language
learning models in countries with large Vietnamese communities residing abroad.
2.
The State shall provide financial support for enterprises to implement programs
promoting, introducing, and exporting representative Vietnamese cultural
products.
3.
The State shall provide financial support for development and implementation of
exhibitions featuring valuable collections of Vietnamese cultural heritage at
prestigious museums around the world to serve political tasks and promote the
image of Vietnam, its country and people.
4.
The State shall promulgate policies on refunding tax to foreign entities using
filming services with locations in Vietnam for films that contribute to
promoting Vietnam, its people, and tourism in accordance with decisions of
competent authorities.
5.
The Government shall elaborate this Article.
Article 10. Policies on digital transformation and
development of digital cultural infrastructure
1.
The State shall prioritize investment in development of a national cultural
database, digital cultural infrastructure, and shared digital platforms.
Enterprises are encouraged to invest in and develop digital cultural products
and services under public-private partnership models.
2.
The State shall provide funding for province-level People’s Committees to
digitize national and special national cultural heritage sites.
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4.
New cultural business models associated with digital platforms shall be piloted
including open museums, mobile theaters, digital libraries, and other forms of
digital cultural institutions in accordance with regulations of the Government.
The
pilot implementation period shall not exceed 05 years from the effective date
of this Resolution.
5.
Cultural innovation centers and digital content creation centers shall be
established within cultural and creative industrial clusters and zones,
cultural and creative complexes, higher education institutions, vocational
education institutions providing training in specialized majors regarding
culture, arts and sports, as well as province-level and commune-level cultural
and sports centers.
Province-level
People’s Committees shall promulgate support policies for cultural innovation
centers, digital content creation centers, and digital content creators.
6.
The State shall provide facilities and funding for application of digital
technologies, supervision, scanning, assessment and handling of harmful, false
and misleading information in order to protect cultural security, copyright in
the digital environment, and digital cultural sovereignty.
7.
The Government shall elaborate clauses 1, 3 and 5 of this Article.
Article 11. Foundation for culture and arts
1.
The State shall pilot the establishment of the Foundation for culture and arts
(hereinafter referred to as “Foundation”) at the central level and in certain
local areas. The Fund shall operate under a public-private partnership model as
venture capital fund that is functioning in accordance with market principles
and accepting investment risks in a transparent and efficient manner to prevent
loss and waste.
The
deadline for pilot implementation shall last until the end of 2035.
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3.
The Funds may receive charter capital from the central or local state budget
allocated on a lump-sum basis, and may also receive sponsorships and other
capital from other legitimate sources in accordance with the laws for the
purpose of financing, supporting, and investing in startup enterprises in the
field of culture and arts; and in cultural and artistic programs and projects
demonstrating breakthrough creativity, market potential, commercial viability,
and wide social impact that are not funded by the state budget.
4.
The Government shall elaborate this Article.
Article 12. Implementation
1.
The Government shall elaborate the implementation of this Resolution; submit
annual reports on implementation results to the National Assembly during the
Report on economy and society.
2.
The Government, local authorities and public service providers may pilot the
application of some special and breakthrough mechanisms and policies on culture
within their authority. For matters beyond their authority, they shall obtain
opinions from competent authorities, except for cases prescribed in clause 5,
Article 5 of this Resolution.
3.
The Ministry of Culture, Sports and Tourism shall:
a)
Act as the conduit; be accountable to the Government for state management of
cultural industry; take charge and cooperate with relevant authorities in
developing legislative documents on cultural industry, and submit them to
competent authorities;
b)
Take charge and cooperate with authorities, ministerial authorities and
People's Committees of provinces and cities in guiding, supervising, urging,
inspecting, summarizing and assessing the implementation of this Resolution.
4.
Province-level local authorities shall apply measures for development of
culture of each local area.
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Article 13. Implementation clause
1.
This Resolution comes into force from July 01, 2026.
2.
In cases where there are different provisions on the same issue between this
Resolution and other laws or resolutions of the National Assembly, this
Resolution shall prevail, except for cases prescribed in clause 3 of this
Article.
3.
Where other legislative documents provide mechanisms or policies that are more
beneficial than those prescribed in this Resolution, the more beneficial
mechanisms and policies may be applied.
This Resolution was ratified in the 1st National Assembly’s
session by the 16th National Assembly of the Socialist Republic of
Vietnam on April 24, 2026.
PRESIDENT OF THE NATIONAL
ASSEMBLY
Tran Thanh Man