Resolution on the Development of Vietnamese Culture

 

RESOLUTION

ON THE DEVELOPMENT OF VIETNAMESE CULTURE

NATIONAL ASSEMBLY

BASED ON The Constitution of the Socialist Republic of Vietnam has been amended and supplemented in certain provisions according to Resolution No. 203/2025/QH15;BASED ON

The Law on Organization of the National Assembly No. 57/2014/QH13 has been amended and supplemented in certain provisions according to Laws Nos. 65/2020/QH14 and 62/2025/QH15; BASED ONThe Law on Issuing Normative Legal Documents No. 64/2025/QH15 has been amended and supplemented in certain provisions according to Law No. 87/2025/QH15. RESOLUTION:

Article 1. Scope of Application This Resolution stipulates certain mechanisms and policies for the development of Vietnamese culture.Article 2. National Day of Culture of Vietnam

1. November 24th of each year is the National Day of Culture of Vietnam; workers are entitled to a day off without loss of pay.

2. Fees and service charges for visiting public cultural and sports facilities shall be waived or reduced on the National Day of Culture of Vietnam according to decisions by competent state authorities.

3. Encourage the people, particularly young people and children, to participate in cultural activities during major national holidays.

Article 3. Resources for Cultural Development

1. The State shall ensure annual funding for culture of at least 2% of total state budgetary expenditure and increase progressively according to development requirements to implement the Party's and State's policies in each period.

2. Encourage mobilization of social resources for cultural development.

Article 4. Mechanisms and Policies for Attracting Investment Resources for Cultural Development

1. Form creative industrial clusters or cultural industrial parks are geographically defined areas that concentrate organizations, enterprises, and individuals engaged in the cultural industry, which are invested and constructed to link up spaces of creativity, research and development, testing, production, distribution, and commercialization of cultural products and services; support training in culture, arts, entertainment, and cultural services, provide infrastructure, and supply related support services to form a comprehensive and modern industrial ecosystem for culture and entertainment based on high technology platforms and innovative business models.

2. Form and develop creative cultural complexes are integrated complexes of buildings, spaces, technical infrastructures intended for leasing, exploitation, and utilization to promote the development of the cultural industry in conjunction with commercial and service objectives within urban areas, residential areas, cultural tourism zones or at industrial clusters, factories, or other facilities whose functions have been converted into creative cultural complexes.

3. Organizations and individuals investing in creative industrial clusters or cultural industrial parks as provided for in paragraph 1 of this Article shall be entitled to enjoy support policies on land access, production and business premises according to the provisions of Article 7 of Resolution No. 198/2025/QH15 of the National Assembly on certain special mechanisms and policies for the development of private economy.

4. Organizations and individuals investing in digital infrastructure, developing high-tech solutions for culture, and developing key sectors and fields of cultural industries, including: cultural tourism; film; performing arts; fine arts; online games with educational, propaganda, and promotion content on Vietnamese culture, shall be supported by tax relief as follows:

a) Exempt from corporate income tax for two years and reduce 50% of the tax due in four consecutive years for income derived from cultural activities. The determination of the period of exemption and reduction of tax is carried out according to the provisions of the Corporate Income Tax Law;

b) Exempt from personal income tax, corporate income tax on income from the transfer of shares, equity interests, rights to contribute capital, rights to purchase shares, or rights to purchase equity interests in a business engaged in cultural activities;

c) Exempt from personal income tax for two years and reduce 50% of the tax due in four consecutive years for income derived from wages and salaries of experts and scientists received from cultural activities.

5. People's Committee at the commune level decides to entrust community self-governing organizations with managing, operating, exploiting, and utilizing basic cultural and sports facilities; inspecting and supervising to ensure regular and effective operation.

The list of basic cultural and sports facilities and procedures, processes, responsibilities for management, operation, exploitation, and utilization of such facilities are determined by the Chairman of the People's Committee at the provincial level.

6. The Government shall specify in detail paragraphs 1 and 2 of this Article.

c) Exempt from personal income tax for a period of two years and reduce by fifty percent the amount of tax due in the following four years with respect to income from wages and salaries received from cultural activities of experts, scientists.

5. The people's committee at the commune level decides to assign the community self-governing organization to manage, operate, exploit, and utilize the basic cultural and sports facilities; ensure regular and effective operation through inspection and supervision.

A list of basic cultural and sports facilities and the procedures, processes, and responsibilities for managing, operating, exploiting, and utilizing such facilities are determined by the chairman of the people's committee at the provincial level.

6. The Government shall provide detailed regulations for Clause 1 and Clause 2 herein.

Article 5. Investment Incentive Mechanism in the Cultural Sector

1. Production of films, distribution of films, and dissemination of films; exhibitions; training and sports services for persons with disabilities or professional sports; artistic performance activities not falling under the provisions of Clause 2, Point k, Article 9 of the Value Added Tax Law are subject to a value added tax rate of 5%.

2. Artistic works of high caliber, cultural heritage of Vietnam that meet the criteria for national treasures, rare antiques with significant value currently abroad purchased or auctioned by individuals or organizations for non-profit purposes and brought back to Vietnam in accordance with the Cultural Heritage Law or donated, transferred ownership rights to the State:

a) Exempt from 100% import duty and customs fees;

b) Not subject to value added tax.

In the case of high caliber artistic works and rare antiques that have been repatriated back to the country but are not transferred to the State by the owner, they must fulfill their tax obligations in accordance with the provisions of the tax law.

3. Local authorities may implement pilot models of heritage cities according to criteria set by the Government, deciding on incentive mechanisms and policies regarding land, fees, and charges within their jurisdiction for activities aimed at exploiting, enhancing the value of cultural heritage, and developing the cultural industry.

The duration of the pilot program shall not exceed the year 2035.

4. People's Committees at provincial level are responsible for:

a) Allocating land funds for the construction of cultural, sports, entertainment facilities at all levels, public spaces for displaying artistic works, prioritizing rural areas in provincial and provincial-level land use plans according to the provisions of the Land Law and other relevant laws;

b) Prioritizing the allocation of state-owned land and surplus government office space to attract investment projects in the cultural and sports sectors; leasing state-owned premises and facilities to organizations and individuals for cultural and sports activities;

c) Exempting or reducing land rent, other immovable property rental fees as public assets for publishing houses, film production and scientific documentary facilities with 100% state capital on their respective territories in accordance with the provisions of the Government.

5. The Government shall specify special mechanisms and policies to implement this clause.

Article 6. Mechanisms and Policies for Preserving and Enhancing the Value of Minority Culture, Folk Art, Traditional Arts, National Treasures, and Rare Antiques

1. The State ensures financial resources for preserving and enhancing the traditional cultural values of all ethnic groups living in Vietnam and those at risk of fading; develops and implements special policies for minority culture; promotes traditional cultural spaces such as villages, hamlets, buôn, phum, sóc, linking with tourism development, and leveraging cultural subjects to create sustainable livelihoods.

2. National treasures and rare antiques with significant value according to the Cultural Heritage Law, originating from Vietnam abroad, will be allocated funds promptly after the Prime Minister approves the purchase or auction for repatriation to Vietnam.

3. The State invests in upgrading infrastructure and ensuring the operation of public institutions providing essential cultural services; prioritizes the participation of traditional art forms in national and international artistic events serving political missions.

4. Ensuring broadcasting time for folk and traditional arts programs on radio and television systems.

5. The Government shall specify details of this Article.

Article 7. Policy on Remuneration, Talent Development, and Specialized Human Resources in the Cultural, Artistic, and Sports Sectors

1. The State prioritizes talent development in the cultural, artistic, and sports sectors through intensive and specialized training both domestically and abroad; ensuring conditions for physical facilities, equipment, and specialized health care to support performances, training, and research in a coordinated, modern manner that meets regional and international standards aligned with cultural and cultural industry development goals.

2. Public sector units in the cultural, artistic, and sports sectors may apply non-competitive recruitment mechanisms for:

a) Individuals who have been trained and graduated domestically or abroad in the cultural, artistic, and sports fields and have exceptional professional achievements;

b) Athletes and artists with national, regional, or international medals and awards.

Persons recruited under this provision shall enjoy talent attraction and utilization policies as prescribed by law.

3. Staff and workers engaged in specialized professions at public sector performing arts units and performing arts units of the armed forces are entitled to special profession allowances, training and performance subsidies according to a schedule until new salary systems are implemented as follows:

a) Special profession allowances ranging from 40% to 60% of current salaries plus leadership position allowance and excess seniority allowance (if applicable) for staff and workers engaged in traditional performing arts, classical performing arts, and circus; staff and workers engaged in specialized professions working in border areas, islands, ethnic minority regions, and mountainous areas with special economic and social difficulties;

b) Special profession allowances ranging from 20% to 30% of current salaries plus leadership position allowance and excess seniority allowance (if applicable) for staff and workers engaged in specialized professions in the cultural sector not falling under the cases specified in point a of this clause;

c) Training and performance subsidies based on their role and level of participation in works, programs, or performances: training subsidy from 5% to 15% of the minimum wage per training session; performance subsidy (pre-rehearsal, final rehearsal, and performance) from 15% to 30% of the minimum wage per performance.

4. The State supports funding:

a) Re-training for staff in traditional arts, circus, dance when they reach retirement age to learn and transition into new roles;

b) Training and advanced education for high-quality human resources in cultural industries; specialized personnel for innovation and creativity, digital transformation, content creation in culture; quality control and evaluation of cultural works.

5. Local governments shall allocate budgets and mobilize social resources to remunerate and support artisans, artists in creative activities, practice, and transmission of folk arts and traditional performing arts at the local level or participate in promoting Vietnamese culture abroad.

6. The Government shall detail provisions under paragraphs 2, 3, and 4 of this Article.

Article 8. Commissioning and Expenditure for Cultural Creative Activities Using State Budget

1. The State has a mechanism to commission and disseminate high-value cultural, literary, and artistic works with significant ideological, content, and artistic value.

2. The state budget is used as follows:

a) Ensuring expenditure for creative activities in the cultural sector for certain cultural product creation activities aimed at preserving and promoting the value of traditional cultural and artistic heritage, serving vulnerable groups in border areas, islands, or regions with special difficult economic and social conditions, or producing films and artistic performance programs to serve national political tasks, ministries, agencies, and localities;

b) Supporting creative and dissemination expenses for high-value cultural, literary, and artistic works with significant ideological, content, and artistic value, excluding cases specified in point a of this clause.

3. Pilot application of the expenditure allocation mechanism from the state budget for activities as stipulated in point a of paragraph 2 of this Article to ensure target outcomes according to the professional requirements of the competent authority; apply full or partial expenditure allocation. In the case of partial expenditure allocation, the organization or individual receiving the allocation has autonomy over the use of funds within the allocated scope, adjusting the expenditure content as appropriate to actual needs but not exceeding the total allocated budget. The form of full expenditure allocation to the final product when an organization or individual receives an allocation commits to a cultural work or piece with primary requirements through independent professional committee review.

The maximum duration for implementing the pilot is five years from the date this Resolution takes effect.

4. The Government shall provide detailed regulations on this Article.

Article 9. Promoting, Marketing, and Developing Products and Markets of Vietnamese Cultural Industry

1. The State implements policies to support and promote the image of Vietnam through organizing the Vietnam Culture Week; programs for artistic exchanges, teaching traditional arts, performances, teaching Vietnamese language; promoting models such as Vietnamese neighborhoods, villages, cultural clubs, ethnic sports, and Vietnamese cuisine in countries with large Vietnamese communities.

2. The State supports funding for enterprises to implement promotional and export programs of outstanding cultural products from Vietnam abroad.

3. The State supports funding for the construction and implementation of specialized exhibitions featuring exemplary collections of Vietnamese cultural heritage at reputable museums worldwide, serving political tasks and promoting the image of Vietnam.

4. The State has policies to provide tax refunds according to tax laws for foreign organizations and individuals using film production services with settings in Vietnam that contribute to promoting the country, people, and tourism of Vietnam, as decided by competent authorities.

5. The Government shall provide detailed regulations on this Article.

Article 10. Digital Transformation Policy and Development of Cultural Infrastructure

1. The State prioritizes investment in building a national cultural database, digital cultural infrastructure, and shared digital platforms. Encourages private sector investment in developing cultural digital products and services through public-private partnerships.

2. The State ensures funding for people's committees at the provincial level to digitize nationally and specially nationally ranked cultural heritage.

3. The State supports enterprises in the cultural industry, facilitating access to advanced technology for content production, developing cultural products and services, and protecting intellectual property rights online; attracts investment from large tech conglomerates into digital infrastructure and develops high-tech solutions for culture.

4. Pilot new business models linked with digital platforms: open museums, mobile theaters, digital libraries, and other types of digital cultural facilities as stipulated by the Government.

The maximum duration for implementing the pilot is five years from the date this Resolution takes effect.

5. Establish centers for innovative and creative culture, content creation in clusters, creative cultural zones, cultural innovation complexes, higher education institutions training specialized or related fields in the cultural, artistic, sports sectors, provincial and local cultural and sports centers.

People's Committees at the provincial level shall have policies to support these centers for innovative and creative culture, content creation, and content creators.

6. The State ensures physical infrastructure and funding for applying digital technology, monitoring, scanning, evaluating, and handling harmful information, fake news, and misinformation to protect cultural security, copyright, and digital cultural sovereignty.

7. The Government shall provide detailed regulations on paragraphs 1, 3, and 5 of this Article.

Article 11. Cultural and Artistic Fund

1. The State shall pilot the establishment of a Cultural and Artistic Fund (hereinafter referred to as "the Fund") at the central level and in certain localities. The Fund operates according to a public-private partnership model, is an investment fund, operates on market principles, accepts risk, ensures transparency, efficiency, prevents loss and waste of capital.

The pilot implementation period shall be up to the end of 2035.

2. The Central Fund is established by the Prime Minister, while the local Fund is established by the Head of the People's Committee at the provincial level. The authority responsible for establishing the Fund decides on the proportion of state budget capital contribution and the total amount of state-owned capital in the Fund’s share capital based on practical circumstances and the ability to attract investors to establish the Fund.

3. The Fund is capitalized from the central or local government budget, received once and may receive grants and mobilize other legal sources of funds as provided by law for the purpose of funding, supporting, and investing in start-up enterprises in the cultural and artistic sector; creative programs and projects in the cultural and artistic field with potential markets and commercial viability, social impact, and market dissemination that are not funded by the state budget.

4. The Government shall issue detailed regulations on this matter.

Article 12. Implementation

1. The Government shall guide the implementation of this Resolution; report annually to the National Assembly on the results of its implementation in the Economic and Social Report.

2. The Government, local authorities, and public sector units may apply certain special mechanisms and policies for culture according to their authority. In cases exceeding their authority, they shall seek the opinion of the competent authority except as provided in paragraph 5 of Article 5 of this Resolution.

3. Ministry of Culture, Sports and Tourism:

a) Shall be the principal responsible before the Government for managing state affairs related to the cultural industry; shall take the lead in coordinating with relevant agencies to draft legal documents on the cultural industry for submission to competent authorities;

b) Shall take the lead in coordinating with ministries, agencies at the same level, provincial people's committees to guide, monitor, urge, inspect, summarize, and evaluate the implementation of this Resolution.

4. The provincial-level local authority shall be responsible for implementing measures to develop culture in its locality.

5. The National Assembly, Standing Committee of the National Assembly, Ethnic Affairs Committee, Committees of the National Assembly, Delegation of the National Assembly, Members of the National Assembly, People's Councils, Committees of People's Councils, Members of People's Councils, and Vietnam Fatherland Front within their respective mandates shall supervise the implementation of this Resolution.

Article 13. Transitional Provisions

1. This Resolution takes effect on July 1, 2026.

2. In case there are different provisions regarding the same issue between this Resolution and other laws or resolutions of the National Assembly, the provisions of this Resolution shall apply, except as provided in paragraph 3 of this Article.

3. Where another document provides more favorable mechanisms and policies than those stipulated in this Resolution, the beneficiaries may apply such mechanisms and policies.

This Resolution was adopted by the National Assembly of the Socialist Republic of Vietnam, 16th Session, First Regular Session on April 24, 2026.