The proposal appears in appraisal documents for a draft National Assembly resolution on breakthrough mechanisms and policies for cultural development, published by the Ministry of Justice. The draft, prepared by the Ministry of Culture, Sports and Tourism, is expected to be submitted to lawmakers for consideration.

Under the proposal, workers would be entitled to a paid day off on November 24 each year. On that day, public cultural and sports institutions nationwide would waive entrance fees, allowing broader access to museums, theatres, libraries, stadiums and other facilities.

The draft resolution comprises 10 articles covering its scope, principles for special mechanisms, mobilisation of investment resources, financial incentives, the operation of cultural and sports institutions, funding guarantees and policies to nurture cultural and sporting talent.

To accelerate key projects, the draft allows urgent cultural and sports investments directed by central authorities to proceed even if not yet included in existing master plans. Such projects would later be incorporated into provincial and sectoral plans during revisions. Local people’s councils would also be permitted to add medium-term public investment projects in the cultural and sports sectors without waiting for the next planning cycle.

Provincial authorities would be required to allocate sufficient land for cultural and sports infrastructure, as well as for the development of creative industry clusters.

A range of tax and financial incentives is proposed to encourage private sector participation. Cultural exhibitions, artistic performances, film production, distribution and screening activities would be subject to a value-added tax rate of 5%.

Enterprises investing in cultural and entertainment industries could benefit from corporate income tax exemptions for four years, followed by a 50% reduction in subsequent years, with extended incentives for projects in areas facing difficult socio-economic conditions.

The draft also proposes personal income tax exemptions for experts, scientists and individuals with special talents working in cultural and entertainment start-ups. Imported artefacts and antiques repatriated to Vietnam would be exempt from import tax, while procedures for the temporary export and re-import of valuable artworks for international exhibitions would be simplified.

To ensure stable funding, the State would guarantee annual spending on culture of at least 2% of total budget expenditure, with gradual increases in line with development needs. Priority would be given to national cultural data infrastructure, digital platforms and emerging models such as digital museums and mobile theatres.

Preferential policies are also outlined for artists and athletes, including professional allowances for performers in traditional and specialised art forms and more flexible recruitment mechanisms for outstanding talent.

If approved by the National Assembly, the addition would bring the country’s total number of annual public holidays to 12. The current schedule comprises one day for New Year’s Day, five days for the Lunar New Year (Tet), one day for the Hung Kings Commemoration Day, two days for the April 30–May 1 holiday and two days marking National Day.

Diverse activities to be organised to celebrate Vietnam’s Ethnic Culture Day 2026

A series of cultural and artistic activities highlighting the identities of Vietnam’s 54 ethnic groups will be held at the Vietnam National Village for Ethnic Culture and Tourism in Hanoi’s Doai Phuong commune from April 17–19.