HCMC – Vietnam’s National Assembly on April 24 passed a resolution designating November 24 as Vietnam Culture Day, granting employees a paid day off, effective from July 1, 2026.
Under the resolution on developing Vietnamese culture, the Vietnamese will be entitled to free or discounted admission to public cultural and sports facilities on November 24, subject to decisions by competent authorities. The State encourages public participation, particularly among youth and children, in cultural activities during national holidays.
The date marks the first National Cultural Conference held in 1946 under the chairmanship of President Ho Chi Minh.
The Government said relevant agencies are studying amendments to the Labor Code to formalize the paid leave provision on November 24. The draft law is expected to be submitted for approval at the second session of the 16th National Assembly.
The resolution also outlines broader measures to support cultural development, including budget allocation, tax incentives and digital transformation.
It requires annual State spending on culture to account for at least 2% of total budget expenditure, with gradual increases based on development needs.
Tax incentives include a two-year corporate income tax exemption for cultural enterprises, followed by a 50% reduction over the next four years. Preferential tax treatment will also apply to experts and scientists in the sector, while a 5% value-added tax rate will be applied to film production, performing arts and sports for people with disabilities.
The resolution allows special recruitment without competitive exams for artists and athletes with outstanding achievements or national and international awards. Public employees in traditional performing arts and circus are entitled to occupational allowances of 40% to 60%.
It also promotes digital transformation through pilot models such as mobile theaters and digital libraries, the establishment of cultural and arts funds under public-private partnerships, and exemptions of import duties and customs fees for national treasures and rare antiquities brought into Vietnam for non-commercial purposes.
