Decree No. 06/2000/NĐ-CP On cooperation with foreign investment in the fields of healthcare, education and training, and scientific research

DECREE

Regarding foreign investment cooperation in

 healthcare services, education and training, scientific research

___________________________ 

THE GOVERNMENT

Pursuant to the Government Organization Law dated September 30, 1992;

Pursuant to the Law on Foreign Investment in Vietnam dated November 12, 1996;

To expand foreign investment cooperation in healthcare services, education and training, and scientific research;

At the proposal of the Minister of Planning and Investment,

DECREE:

Chapter I

GENERAL PROVISIONS

Article 1.

Article 1. This Decree stipulates foreign investment cooperation with respect to healthcare facilities, educational institutions, and scientific and technological activities.

Article 2. Foreign cooperative activities not for profit purposes as specified in Clause 1 of this Decree are not within the scope of regulation of this Decree.

12/2025/TT-BNNMT dated June 19, 2025 issued by the Minister of Agriculture and EnvironmentThe content of foreign investment cooperation as prescribed in this Decree includes the following fields:

1. Healthcare Services:

a) Providing inpatient and outpatient healthcare services for foreigners and Vietnamese citizens;

b) Providing diagnostic and therapeutic support services such as laboratory tests, imaging, functional examinations, collectively referred to as clinical auxiliary services related to healthcare.

2. Education and Training:

a) Education at all levels for foreigners currently working in Vietnam on a temporary basis;

b) Secondary education for foreigners and Vietnamese citizens;

c) Vocational training, language teaching, and skill development for foreigners and Vietnamese citizens;

d) Higher education including college, university, and postgraduate studies for foreigners and Vietnamese citizens in fields of science and technology, engineering, natural sciences, economic management, and languages.

3. Scientific Research:

Scientific research or implementation of services related to scientific research in fields of science and technology, engineering, natural sciences, economic management, and languages.

Article 3. Foreign investment cooperation shall be carried out in the following forms:

1. In the field of healthcare services:

a) Establishing hospitals, clinics, and clinical auxiliary facilities through joint ventures or wholly foreign-owned enterprises;

b) Business cooperation contracts to conduct healthcare services and clinical auxiliary services.

(Hereinafter referred to as foreign-invested healthcare facilities.)

2. In the field of education and training:

a) Establishing educational and training institutions through joint ventures to implement activities as specified in point a, c, and d of Clause 2, Article 2 of this Decree;

b) Business cooperation contracts to implement educational and training activities as specified in point a, c, and d of Clause 2, Article 2 of this Decree;

c) Establishing educational and training institutions through wholly foreign-owned enterprises to implement activities as provided in point a, c, and d of Clause 2, Article 2 of this Decree;

d) Pilot establishment of educational and training institutions through joint ventures or business cooperation contracts in Hanoi and Ho Chi Minh City to implement activities as specified in point b, Clause 2, Article 2 of this Decree.

(Hereinafter referred to as foreign-invested educational facilities.)

3. In the field of scientific research:

a) Establishing research institutes or centers or implementing services related to research in fields of science and technology, engineering, natural sciences, economic management, and languages through joint ventures or pilot establishment of wholly foreign-owned enterprises;

b) Business cooperation contracts to conduct scientific research activities as specified in point a of this clause.

(Hereinafter referred to as foreign-invested scientific research facilities.)

Article 4. Authority to review investment projects and project evaluation, issuance of Investment License shall be carried out according to the provisions of Clause 1 and 2 of Article 93 and Clause 1, 2, and 3 of Article 94 of Decree No. 12/CP dated February 18, 1997 of the Government detailing the implementation of the Law on Foreign Investment in Vietnam (hereinafter referred to as Decree No. 12/CP).

Chapter II

FOREIGN-INVESTED HEALTHCARE FACILITIES

Article 5.Vietnamese organizations are allowed to cooperate with foreign investors to establish foreign-invested healthcare facilities in accordance with this Decree, including:

1. General and specialized hospitals, multi-disciplinary clinics, healthcare facilities that are state-run with revenue-generating operations;

2. General and specialized hospitals, multi-disciplinary clinics, and healthcare facilities under all types of economic sectors;

3. Entities as specified in Clauses 1, 3, 4, and 5 of Article 2 of Decree No. 12/CP.

Article 6.

1. Conditions for establishing and operating foreign-invested healthcare facilities:

a) Establishment of healthcare facilities must be based on needs determined by the Ministry of Health based on planning for healthcare service networks and target populations;

b) Must have capable managers, doctors, and medical staff meeting the qualifications set forth by Vietnamese law;

c) Diagnostic, treatment, and patient care methods must be modern, high-quality, and ensure effectiveness and safety for patients;

d) Must have adequate physical infrastructure, equipment, and medical supplies to meet requirements, ensure quality, and maintain environmental hygiene;

e) Must have plans for technology transfer and training of Vietnamese personnel.

2. Rights and obligations of foreign-invested healthcare facilities as prescribed by laws on private practice in medicine and pharmacy, laws on foreign investment in Vietnam, and relevant current Vietnamese laws.

Article 7. Directors, doctors, and medical staff working in foreign-invested healthcare facilities must meet the conditions for practicing as stipulated by laws on private practice in medicine and pharmacy. In cases where doctors and medical staff hold degrees from foreign countries, they must register according to the guidelines of the Ministry of Health to practice in Vietnam.

Article 8. The application for an Investment License shall include documents as prescribed in Articles 10, 13, and 27 of Decree No. 12/CP, with additional details on the following:

1. Scope of practice;

2. Projected number and structure of key doctors and medical staff;

3. Physical infrastructure and equipment.

Article 9. Prior to operation, foreign-invested healthcare facilities must register their practice with the Ministry of Health to obtain a Certificate of Compliance with Practice Standards and Conditions.

Chapter III

FOREIGN-INVESTED EDUCATIONAL FACILITIES

Article 10.Vietnamese organizations are allowed to cooperate with foreign investors to establish foreign-invested educational facilities, including:

1. Schools and educational institutions within the national education system;

2. The objects mentioned in Clauses 1, 3, 4, and 5 of Article 2 of Decree No. 12/CP.

Article 11.

1. Conditions for establishment and operation of educational institutions with foreign investment capital:

a) In accordance with the planning of the education and training network approved by competent state agencies;

b) Having teachers and lecturers meeting the qualifications stipulated by Vietnamese law;

c) Having appropriate infrastructure and equipment for the level and scale of education and training;

d) Having educational programs and contents in compliance with the Education Law and other relevant regulations;

If an educational institution with foreign investment capital only trains foreigners, it only needs to register its program and training content with competent state agencies.

2. Rights and obligations of educational institutions with foreign investment capital according to laws on education and foreign investment in Vietnam.

Article 12.The application dossier for obtaining an Investment License of an educational institution with foreign investment capital includes the documents prescribed in Articles 10, 13, and 27 of Decree No. 12/CP, including the following additional contents:

a) Objectives, scale, programs, and duration of training;

b) Admissions policies, textbooks, teaching materials; explanations about infrastructure and facilities serving education and training;

c) Number and projected structure of key teachers and lecturers;

d) Regulations on tuition fees and contributions;

e) Registration of diplomas and certificates issued by the educational institution.

Article 13.

1. An educational institution with foreign investment capital can only train according to the scale, programs, target groups, and duration specified in the Investment License.

2. When establishing and operating in Vietnam, an educational institution with foreign investment capital must strictly comply with the provisions of Vietnamese laws on education, foreign investment in Vietnam, and related laws of Vietnam.

Chapter IV

FOREIGN INVESTED RESEARCH INSTITUTIONS

Article 14. Vietnamese organizations that cooperate with foreign entities to establish research institutions with foreign investment capital under this Decree include:

1. Research Institutes, Research Centers, and scientific research establishments in science and technology, technology, natural sciences, economic management sciences, and language, which are administrative and service units;

2. Research Institutes, Research Centers, and scientific research establishments in science and technology, technology, natural sciences, economic management sciences, and language belonging to all economic sectors;

3. The objects mentioned in Clauses 1, 3, 4, and 5 of Article 2 of Decree No. 12/CP.

Article 15.

1. Conditions for establishment and operation of research institutions with foreign investment capital:

a) In accordance with the planning approved by competent state agencies;

b) Having researchers meeting the qualifications stipulated by Vietnamese law;

c) Having appropriate infrastructure and equipment for the type and scale of scientific research.

2. Rights and obligations of research institutions with foreign investment capital according to the Foreign Investment Law in Vietnam and related provisions of Vietnamese law.

Article 16. The application dossier for obtaining an Investment License of a research institution with foreign investment capital includes the documents prescribed in Articles 10, 13, and 27 of Decree No. 12/CP, including the following additional contents:

1. Objectives, scale, fields, and types of scientific research;

2. Projected number and structure of key researchers;

3. Physical infrastructure and equipment.

Article 17. During their operations, scientific organizations cooperating with foreign entities and personnel working in these organizations must comply with Vietnamese laws.

Chapter V

INCENTIVES AND PRIVILEGES FOR INVESTMENTS

Article 18.Educational institutions, healthcare facilities, and research institutions established and operated according to this Decree have a legal status under the Foreign Investment Law in Vietnam, enjoy financial autonomy, and bear full responsibility before the law for their activities.

Article 19.

1. Healthcare facilities, educational institutions, and research institutions with foreign investment capital must fulfill tax and financial obligations like foreign-invested enterprises and enjoy investment incentives and privileges according to the Foreign Investment Law in Vietnam and related provisions of Vietnamese law;

2. Healthcare facilities, educational institutions, and research institutions with foreign investment capital enjoy a corporate income tax rate of 10% throughout their operational period; they are exempt from corporate income tax for four years from the start of profitable operations and receive a 50% reduction in the subsequent four years;

3. Healthcare facilities, educational institutions, and research institutions with foreign investment capital are exempt from corporate income tax for eight years from the start of profitable operations if they meet one of the following conditions:

a) Investing in areas encouraged for investment as prescribed in Government Decree No. 10/1998/NĐ-CP dated January 23, 1998;

b) Foreign investors commit to transferring non-reimbursable fixed assets to the Vietnamese State upon completion of operations.

Article 20. Foreign investors are entitled to a full refund of corporate income taxes paid on reinvested profits for expansion and deepening investments in existing facilities or new investments as stipulated in Article 2 of this Decree.

Article 21. Healthcare facilities, educational institutions, and research institutions with foreign investment capital enjoy a repatriation tax rate of 5%.

Article 22. Projects investing in healthcare, education, and research according to this Decree enjoy the lowest land rental rates as currently prescribed.

Article 23. Healthcare facilities, educational institutions, and research institutions with foreign investment capital are guaranteed foreign exchange balance during their operational period according to the regulations of the State Bank of Vietnam.

Chapter VI

COOPERATION WITH FOREIGN INVESTORS OF VIETNAMESE ORGANIZATIONS THAT ARE SERVICE UNITS WITH REVENUE

Article 24.Service units with revenue in Vietnam when cooperating with foreign investors may use assigned assets to contribute capital according to Vietnamese laws on foreign investment; the portion of assets used for cooperation with foreign investors shall be transferred to business accounting in accordance with the guidelines of the Ministry of Finance.

Article 25. State-owned units with revenue in Vietnam shall only be liable for the portion of assets permitted to engage in investment cooperation with foreign countries.

Article 26.The recruitment of civil servants to work at healthcare facilities, educational institutions, scientific research facilities with foreign investment capital, and the treatment of employees shall be carried out in accordance with labor laws.

Chapter VII

STATE MANAGEMENT

Article 27.The Ministry of Planning and Investment, relevant ministries and sectors, provincial people's committees under the central government shall perform state management over healthcare facilities, educational training institutions, scientific research facilities with foreign investment capital within their respective functions and duties as stipulated in Articles 95, 96, 97, and 98 of Decree No. 12/CP.

Article 28.The Ministry of Health, the Ministry of Education and Training, the Ministry of Science and Technology, the Ministry of Labor, Invalids and Social Affairs, and relevant ministries and sectors shall carry out state management functions in specialized fields concerning healthcare facilities, educational institutions, scientific research facilities with foreign investment capital; promulgate and guide the implementation of policies and regulations on healthcare services, education and training, and scientific research.

Article 29.

1. The Ministry of Health, the Ministry of Education and Training, the Ministry of Science and Technology, the Ministry of Labor, Invalids and Social Affairs, and relevant ministries and sectors shall conduct specialized inspections and audits of healthcare facilities, educational institutions, and scientific research facilities with foreign investment capital.

During the process of specialized inspections and audits, the Ministry of Health, the Ministry of Education and Training, the Ministry of Science and Technology, the Ministry of Labor, Invalids and Social Affairs, and relevant ministries and sectors have the right to:

a) Require inspected entities to provide necessary documents and facilitate the specialized inspection and audit process;

b) Handle violations within their authority or recommend competent state agencies to handle violations according to the law.

2. Healthcare facilities, educational institutions, and scientific research facilities with foreign investment capital must comply with decisions on specialized inspections and audits; they have the right to appeal according to Vietnamese laws on appeals and complaints.

Chapter VIII

IMPLEMENTING PROVISIONS

Article 30.

1. This Decree shall take effect fifteen days from the date of signature.

2. Ministers of ministries, heads of ministerial-level agencies, heads of agencies under the Government, and Chairpersons of provincial people's committees under the central government are responsible for implementing this Decree./.