Decree 96/2026/NĐ-CP Providing Detailed Regulations and Guidance for the Implementation of Certain Articles of the Law on Investment.

This Decree provides detailed regulations for Articles 6, 7, 8, Clause 2 of Article 10 , Articles 14, 15, 17 , 19, 20, 21, 22, 23, 25 , 26, 28, 30, 31, 32 , 33 , 34 , 35 , 36 , 37 , 44, 46 , 47, 49, 51 and 52 of the Investment Law, and measures to organize and guide the implementation of the Investment Law regarding investment and business conditions; industries, professions and market access conditions for foreign investors; investment and business guarantees; investment incentives and support; investment procedures; investment promotion; reporting regime; State management of investment and business activities in Vietnam.
More specifically, the Decree regulates prohibited and conditional business sectors, conditions for market access by foreign investors, and procedures for investment approval, registration, and reporting. It details mechanisms for investment incentives, including eligibility criteria, preferential sectors, geographic incentives, and special incentives for large-scale or high-technology projects. It also establishes rules on state guarantees, dispute prevention, information disclosure, and administrative coordination.
The Decree refers to the prohibition of investment in activities involving the exploitation of endangered, rare, and precious wild fauna and flora (including forest and aquatic species in Group I) sourced from the wild. However, it allows strictly controlled exceptions for purposes such as scientific research, conservation, or other authorized uses, subject to approval by competent authorities and in compliance with applicable laws and international agreements, including CITES.