Appendix III of Decree 31/2021/Vietnam elaborates the law on investment



No. Proving Extremely disadvantaged areas Disadvantaged areas
1 Bac Kan All districts, district-level towns and Bac Kan city
2 Cao Bang All districts and Cao Bang city
3 Ha Giang All districts and Ha Giang city
4 Lai Chau All districts and Lai Chau city
5 Son La All districts and Son La city
6 Dien Bien All districts, district-level towns and Dien Bien City
7 Lao Cai All districts and Sapa town Lao Cai city
8 Tuyen Quang Na Hang, Chiem Hoa, Lam Binh districts Ham Yen, Son Duong, Yen Son districts and Tuyen Quang city
9 Bac Giang Son Dong district Luc Ngan, Luc Nam, Yen The, Hiep Hoa district
10 Hoa Binh Da Bac, Mai Chau districts Kim boi, Luong Son, Lac thuy, Tan Lac, Cao Phong, Lac Son, Yen Thuy districts and Hoa Binh city
11 Lang Son Binh Gia, Dinh Lap, Cao Loc, Loc Binh, Trang Dinh, Van Lang, Van Quan, Bac Son, Chi Lang, Huu Lung districts
12 Phu Tho Thanh Son, Tan Son, Yen Lap districts Doan Hung, Ha Hoa, Phu Ninh, Thanh Ba, Tam Ngong, Cam Khe districts
13 Thai Nguyen Vo Nhai, Dinh hoa, Dai Tu, Phu Luong, Dong Hy districts Phu Binh district, Pho Yen town
14 Yen Bai Luc Yen, Mu Cang Chai, Tram Tau districts Tran Yen, Van Chan, Van Yen, Yen Binh districts, Nghia Lo town
15 Quang Ninh Ba Che, Binh Lieu, Coto districts and other islands in the province Van Don, Tien Yen, Hai Ha, Dam Ha districts
16 Hai Phong Bach Long Vy, Cat Hai islands
17 Ha Nam Ly Nhan, Thanh Liem, Binh Luc districts
18 Nam Dinh Giao Thuy, Xuan Truong, Hai Hau, Nghia Hung districts
19 Thai Binh Thai Thuy, Tien Hai districts
20 Ninh Binh Nho Quan, Gia Vien, Kim Son, Tam Diep, Yen Mo districts
21 Thanh Hoa Muong Lat, Quan Hoa, Quan Son, Ba Thuoc, Lang Chanh, Thuong Xuan, Cam Thuy, Ngoc Lac, Nhu Thanh, Nhu Xuan districts Thach Thanh, Nong Cong districts
22 Nghe An Ky Son, Tuong Duong, Con Cuong, Que Phong, Quy Hop, Quy Chau, Anh Son districts Tan Ky, Nghia Dan, Thanh Chuong districts and Thai Hoa town
23 Ha Tinh Huong Khe, Huong Son, Vu Quang, Loc Ha, Ky Anh districts Duc Tho, Nghi Xuan, Thach Ha, Cam Xuyen, Can Loc districts and Ky Anh town
24 Quang Binh Tuyen Hoa, Minh Hoa, Bo Trach districts Other districts and Ba Don town
25 Quang Tri Huong Hoa, Da Krong discts, Con Co island and other islands in the province Other districts
26 Thua Thien Hue A Luoi, Nam Dong districts  Phong Dien, Quang Dien, Phu Loc, Phu Van districts and Huong Tra town
27 Da Nang  Hoang Sa Archipelago
28 Quang Nam Dong Giang, Tay Giang, Nam Giang, Phuoc Son, Bac Tra My, Nam Tra My, Hiep Duc, Tien Phuoc, Nui Thanh (Tam Son, Tam Thanh, Tam My Dong, Tam My Tay, Tam Tra, Tam Hai communes), Nong Son, Thang Binh (Binh Lanh, Binh Tri, Binh Dinh Bac, Binh Dinh Nam, Binh Quy, Binh Phu, Binh Chanh, Binh Que communes) districts and Cu Lao Cham island Dai Loc, Que Son, Phu Ninh, Duy Xuyen (Duy Chau, Duy Hoa, Duy Phu, Duy Son, Duy Tan, Duy Thu, Duy Trinh, Duy Trung communes) Nui Thanh (Tam Xuan I, Tam Xuan II, Tam Anh Bac, Tam Anh Nam communes), Thang Binh (Binh Nguyen, Binh Tu, Binh An, Binh Trung communes) districts
29 Quang Ngai Ba To, Tra Dong, Son tay, Son Ha, Minh Long, Binh Son, Son Tinh districts and Ly Son island Nghia Hand district
30 Binh Dinh An Lao, Vinh Thanh, Van Canh, Phu Cat, Tay Son, Hoai An, Phu My districts Tuy Phuoc district
31 Phu Yen Song Hinh, Dong Xuan, Son Hoa, Phu Hoa, Tay Hoa districts  Song Cau, Dong Hoa towns, Tuy An district
32 Khanh Hoa Khanh Vinh, Khanh Son districts, Truong Sa Archipelago and other islands in the province Van Ninh, Dien Khanh, Cam Lam districts, Ninh Hoa town, Cam Ranh city
33 Ninh Thuan All districts Phan Rang – Thap Cham city
34 Binh Thuan Phu Quy district Bac Binh, Tuy Phong, Duc Linh, Tanh Linh, Ham Thuan Bac, Ham Thuan Nam, Ham Tan districts
35 Dak Lak All districts and Buon Ho town Buon Ma Thuot city
36 Gia Lai All districts and district-level towns Pleiku city
37 Kon Tum All districts and district-level cities
38 Dak Nong All districts and district-level towns
39 Lam Dong All districts Bao Loc city
40 Ba Ria – Vung Tau Con Dao district Phu My, Chau Duc, Xuyen Loc towns
41 Tay Ninh Tan Bien, Tan Chau, Chau Thanh, Ben Cau districts Duong Minh Chau, Go Dau, Hoa Thanh districts and Trang Bang town
42 Binh Phuoc Loc Ninh, Bu Dang, Bu Dop, Bu Gia Map, Phu Rieng districts Dong Phu, Chon Thanh, Hon Quan districts, Binh Long, Phuoc Long towns
43 Long An Duc hue, Moc Hoa, Vinh Hung, Tan Hung districts Kien Tuong town; Tan Thanh, Duc Hoa, Thanh Hoa districts 
44 Tien Giang Tan Phuoc, Tan Phu Dong districts Go Cong Dong, Go Cong Tay districts
45 Ben Tre Thanh Phu, Ba Tri, Binh Dai districts Other districts
46 Tra Vinh Chau Thanh, Tra Cu districts Cau Ngang, Cau Ke, Tieu Can, Duyen Hai districts, Duyen Hai town, Cang Long town, Tra Vinh city
47 Dong Thap Hong Ngu, Tan Hong, Tam Nong, Thap Muoi districts and Hong Ngu town Other districts
48 Vinh Long Tra On, Binh Tan, Vung Liem, Mang Thit, Tam Binh districts
49 Soc Trang All districts, Vinh Chau and Nga Nam towns Soc Trang city
50 Hau Giang All districts, Long My town and Nga Bay City Vi Thanh city
51 An Giang An Phu, Tri Ton, Thoai Son, Tinh Bien districts and Tan Chau town Chau Doc city and other districts
52 Bac Lieu All districts and district-level towns Bac Lieu city
53 Ca Mau All districts and islands in the province Ca Mau city
54 Kien Giang Ha Tien town, all districts and islands in the province Rach Gia city
55 Economic zones, hi-tech zones (including concentrated information technology zones established under regulations of the Government) Industrial zones, export processing zones, industrial complexes established under regulations of the Government