Firstly, regarding the additional investment incentives, pursuant to the regulations laid down in clause 1 of Article 15 in the 2020 Investment Law, there will be the following forms of investment incentives to be applicable from, 2021:
1.  Corporate income tax incentives, including application of a lower rate of corporate income tax for a certain period of time or throughout the investment project execution; exemption from and reduction of tax and other incentives prescribed by the Law on Corporate Income Tax;
2.  Exemption from import tax on goods imported to form fixed assets; raw materials, supplies and components for manufacturing purposes in accordance with regulations of law on import and export tax;
3. Exemption from and reduction of land levy and land rents;
4.  Accelerated depreciation, increasing the deductible expenses upon calculation of taxable income (this incentive form does not exist under current regulations).
Secondly, regarding new regulations on entities eligible for investment incentives, pursuant to the regulations laid down in clause 2 of Article 15 in the 2020 Investment Law include:
1.  Investment projects in business lines eligible for investment incentives under law.
2.  Investment projects located in the areas eligible for investment incentives under law.
3.  Any investment project whose capital is at least VND 6,000 billion, of which at least VND 6,000 billion is disbursed within 03 years from the issuance date of the investment registration certificate or the approval for investment guidelines and which satisfies any of the following criteria: the total revenue is at least VND 10,000 billion per year within 03 years from the year in which the revenue is earned or the project has more than 3,000 employees;
4. Social housing construction projects.
5. Investment projects located in rural areas and employing at least 500 employees.
6. Investment projects that employ persons with disabilities in accordance with regulations of law on persons with disabilities.
7. Hi-technology enterprises, science and technology enterprises and science and technology organizations;
8. projects involving transfer of technologies on the List of technologies the transfer of which is encouraged in accordance with regulations of the Law on Technology Transfer.
9. Science and technology enterprise incubators prescribed by the Law on High Technologies and Law on Science and Technology; enterprises manufacturing and providing technologies, equipment, products and services with a view to satisfaction of environment protection requirements prescribed by the Law on Environment Protection.
10. Start-up projects, national innovation centers and research and development centers.
11. Business investment in small and medium-sized enterprises’ product distribution chain. 
12. Business investment in technical establishments supporting small and medium-sized enterprises, small and medium-sized enterprise incubators.
13.  Business investment in coworking spaces serving small and medium-sized enterprises and startups prescribed by the Law on Small and Medium-Sized Enterprises.
Third, the 2020 Law on Investment prescribes new business lines eligible for investment incentives that have not yet been covered by current regulations, including:  
 1. Higher education;
2. Manufacturing of products developed from scientific and technological research achievements according to laws on science and technology;
3.  Manufacturing of products on the List of prioritized supporting products;
4.  Storage of medicinal products, manufacturing of medical equipment;
5.  Manufacturing of goods and provision of services for the purposes of creating or participating in value chains and industrial clusters.
Fourth, regarding new regulations on special investment incentive and assistance policies, The 2020 Law on Investment stipulates as follows:
1. Special investment incentives and assistance will be granted with a view to encouraging the development of some investment projects that exert significant socio-economic effects under the Government's decisions to the followings::
+ Projects on establishment (including the expansion of such establishment project) of innovation centers and research and development centers with a total investment capital of at least VND 3,000 and disbursing at least VND 1,000 billion within 03 years from the issuance date of the investment registration certificate or the approval for investment guidelines; the National Innovation Center established under the Prime Minister's decision;
+ Investment projects in the business line eligible special investment incentives with an investment capital of at least VND 30,000 billion and disbursing at least VND 10,000 billion within 03 years from the issuance date of the investment registration certificate or the approval for investment guidelines.
2.  Levels of incentives and time limit for application of special incentives are subject to the Law on Corporate Income Tax and the Law on Land. Forms of special investment assistance are the same as those mentioned in Clause 1 Article 18 of the 2020 Law on Investment.
3. Special investment incentives and assistance mentioned above will not apply to:
+ Any investment project that has been granted the investment certificate, the investment registration certificate or the decision on investment guidelines before the effective date of this Law;
+ The investment projects mentioned in Clause 5 Article 15 of the 2020 Law of Investment. 
The Government shall request the National Assembly to decide to apply investment incentives other than those specified in the 2020 Law on Investment and other laws if it is necessary to encourage the development of a project of special importance or a special administrative - economic unit.