Proposed Cultural Boost: 2% Budget Floor and New National Holiday

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Minister of Culture, Sports and Tourism Lam Thi Phuong Thanh presents the Government’s proposal on the draft Resolution of the National Assembly on a number of breakthrough mechanisms and policies for the development of Vietnamese culture. (Photo: An Dang/VNA)

Continuing the agenda of its first session, on the morning of April 20, the 16th National Assembly discussed four draft resolutions, notably the draft Resolution on a number of breakthrough mechanisms and policies for the development of Vietnamese culture.

The draft Resolution outlines several innovative mechanisms, such as ensuring that at least 2% of the state budget is allocated annually to culture, emphasizing tax incentives, piloting a cultural fund, and proposing that employees be granted a paid day off on “Vietnam Cultural Day” (November 24 each year).

Ten major policy groups to “activate” cultural resources

At the session, authorized by the Prime Minister to present the proposal, Minister of Culture, Sports and Tourism Lam Thi Phuong Thanh stated that on April 5, 2026, the Government submitted Proposal No. 162/TTr-CP to the National Assembly regarding the draft Resolution on several breakthrough mechanisms and policies for the development of Vietnamese culture. Subsequently, on April 19, the Government issued a report incorporating feedback and explaining the conclusions of the National Assembly Standing Committee, and finalized the dossier for the draft Resolution.

Accordingly, the draft is titled the Resolution of the National Assembly on the Development of Vietnamese Culture. It consists of 13 articles and 10 major policy groups aimed at removing bottlenecks and creating breakthroughs in the cultural sector.

Regarding resources for cultural development, the draft Resolution stipulates that the State shall ensure annual spending on culture accounts for at least 2% of total state budget expenditures, while also encouraging the mobilization of social resources.

In terms of mechanisms and policies to attract and unlock investment resources, the draft identifies support measures for access to land and premises, as well as tax and fee incentives to foster the formation of cultural and creative industry clusters and zones. It also proposes assigning local communities the management, operation, and use of certain grassroots cultural and sports facilities.

Regarding investment incentives in the cultural sector, the draft Resolution provides for a 5% value-added tax rate applicable to film production, distribution and exhibition, exhibitions, sports, and performing arts; a full exemption from import taxes and customs fees for bringing high-value artworks, national treasures, and rare antiques purchased at auction abroad into Vietnam for non-profit exhibition purposes; piloting the heritage urban model; prioritizing land funds for the construction of cultural, sports, and recreational facilities at the grassroots level; and utilizing surplus public office facilities to attract investment projects in culture and sports.

With respect to mechanisms and policies for preserving the cultures of ethnic minorities, folk arts, traditional arts, as well as national treasures and rare antiques, the Minister noted that the draft Resolution focuses on the preservation and promotion of national cultural heritage values.

Regarding policies for talent development and incentives for specialized human resources in culture and sports, the draft proposes intensive domestic and overseas training programs, recruitment mechanisms without competitive examinations, and increased professional allowances and support regimes for artisans and artists.

For policies on commissioning and contracting cultural creative activities funded by the state budget, the draft stipulates that the State will establish mechanisms to commission the creation and dissemination of cultural works of high ideological, content, and artistic value, and pilot lump-sum funding mechanisms tied to specific criteria and conditions.

In terms of promotion, market development, and the advancement of Vietnam’s cultural industries, the draft outlines policies to support the promotion of Vietnam’s image and people abroad through initiatives such as Vietnam Cultural Weeks, expanding the “Vietnam Town” model, and organizing thematic exhibitions of Vietnamese cultural heritage at reputable museums worldwide.

Vice Chairman of the National Assembly Nguyen Khac Dinh chairs the session. (Photo: An Dang/VNA)

Regarding digital transformation and the development of digital cultural infrastructure, the draft prioritizes investment in building a national cultural database, digital cultural infrastructure, and shared platforms; digitizing nationally recognized and specially recognized heritage sites; and establishing cultural innovation centers.

As for the pilot establishment of cultural and arts funds at the central and local levels, the Minister stated that the draft Resolution envisages their operation under a public-private partnership model.

Finally, institutionalizing the Politburo’s policy designating November 24 each year as “Vietnam Cultural Day,” the draft Resolution stipulates that employees will be entitled to a paid day off.

Issuance of the Resolution deemed necessary for timely institutionalization

Presenting the appraisal report on the draft Resolution, Chairman of the National Assembly’s Committee for Culture and Society Nguyen Dac Vinh emphasized that the reviewing body agrees on the necessity of issuing the Resolution to promptly institutionalize and implement Resolution No. 80-NQ/TW dated January 7, 2026 of the Politburo on the development of Vietnamese culture.

According to Nguyen Dac Vinh, the draft Resolution is consistent with the Constitution; closely follows the spirit of Resolution No. 80 of the Politburo as well as the guidelines of the Party Central Committee, the Politburo, and the Secretariat in the fields of culture, sports, and tourism; is compatible with international treaties to which Vietnam is a party; and ensures national defense, security, gender equality, and ethnic policies. The dossier for the draft Resolution has been prepared expeditiously, with full documentation and in compliance with prescribed procedures.

“The Committee fundamentally agrees with the 10 policy groups specified in Articles 2 through 11 of the draft Resolution,” he stressed.

However, the reviewing body also recommended that several issues require further refinement. Specifically, while the Committee agrees with designating November 24 each year as “Vietnam Cultural Day,” with employees entitled to a paid day off, it suggests that the drafting agency continue studying ways to effectively leverage major national holidays and anniversaries associated with traditional cultural values, to more widely disseminate cultural values and raise public awareness of preserving and promoting national identity in social life.

The reviewing body also generally supports the policy of attracting and unlocking investment resources for cultural development. However, it recommends that the drafting agency further clarify the scope and define the principles for applying specific preferential policies, ensuring a sufficient legal basis to effectively mobilize investment resources for cultural development.

Regarding investment incentive mechanisms in the cultural sector, the reviewing body noted that provisions on exemptions or reductions in land rent and rental fees for state-owned real estate applicable to publishing houses and documentary and scientific film production facilities wholly owned by the State are necessary. However, it recommends reviewing these provisions to ensure consistency with laws on land and the management and use of public assets, and to clearly define the criteria, conditions, and scope of such incentives.

With respect to policies on incentives and talent development for specialized human resources in the cultural and sports sectors, Nguyen Dac Vinh stated that the reviewing body generally agrees but recommends a thorough review of beneficiary groups eligible for professional allowances and training and performance support regimes to ensure efficient use of resources and avoid dispersion. It also calls for clearer definitions of concepts such as “traditional performing arts” and “classical performing arts.”

Regarding promotion, market development, and the advancement of cultural industry products, Nguyen Dac Vinh said the Committee generally concurs. However, the reviewing body considers that provisions on reimbursing eligible expenses incurred in Vietnam for foreign organizations and individuals using filming locations in Vietnam, including “post-production costs, accommodation, and other lawful expenses as prescribed by law”, are overly broad.

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