A hi-tech enterprise must satisfy all the following conditions:
1. The criteria are unchanged from the previous regulation (*):
2. New criteria are introduced:
Capital/ number of employees
The ratio of research and development costs to net sales minus input value
The rate of workers directly researched on the total number of employees
6,000 billion/ 3,000 employees
100 billion/ 200 employees
Transition clauses: Enterprises that have submitting application for issuance of hi-tech enterprise certificates before the effective date hereof and have not received the certificates shall conform to this Decision.
(*) Points a and b Clause 1 Article 18 of Law on High Technology No. 21/2008/QH12 and amendments under Article 75 of Law on Investment No. 67/2014/QH13 and Clause 3 Article 76 of Law on Investment No. 61/2020/QH14.