According to the Decree, the price and payment methods for technology transfer are provided as follows:
- Parties to a contract may agree on payment by one or more of the following methods:
+ Lump-sum payment or payment in installments in cash or in kind, including payment calculated per unit of product manufactured using the transferred technology;
+ Conversion of the value of the technology into capital contribution to an investment project or into the charter capital of an enterprise.
In cases where capital contribution is made in the form of technology using state capital (technology created using state capital or purchased using state capital), such technology must be subject to valuation in accordance with the law;
+ Payment based on a percentage (%) of net selling price.
Net selling price is determined as the total selling price of products or services produced using the transferred technology (as indicated in sales invoices), minus the following: value-added tax, excise tax, export duty (if any); costs of purchasing finished products, parts, components, and accessories imported or purchased domestically; packaging costs, packing costs, transportation costs to the place of consumption, and advertising costs;
+ Payment based on a percentage (%) of net revenue.
Net revenue is determined as the revenue from the sale of products or services produced using the transferred technology, minus revenue deductions including commercial discounts, sales allowances, and sales returns;
+ Payment based on a percentage (%) of pre-tax profit.
Pre-tax profit is determined as net revenue minus total reasonable costs of producing products or services that apply the transferred technology and have been sold on the market. The parties may also agree on payment based on a percentage of post-tax profit;
+ A combination of two or more of the above methods or other forms of payment in compliance with the law on technology transfer.
- In cases where the transferred technology (technology created with state capital or purchased using state capital) is transferred between parties, one or more of which use state capital, the pricing shall be determined based on a technology valuation consultancy in accordance with the law.
- In cases where technology transfer occurs among parties with parent-subsidiary relationships or affiliated relationships, as prescribed by the law on taxation, price auditing shall be conducted through technology valuation in accordance with the law at the request of the tax authority.
See more details in Decree No. 101/2026/ND-CP effective as of April 1, 2026.
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