Why Vietnamese Businesses Should Consider Opening Factories in the U.S. Now
- Tyler N
- Jul 3
- 3 min read
Updated: Aug 12
Tháng 7/2025 đánh dấu một bước ngoặt lớn trong chính sách thuế và khuyến khích đầu tư tại Mỹ khi Hạ viện Hoa Kỳ thông qua đạo luật "Big Beautiful Bill". Đây không chỉ là tín hiệu mạnh mẽ về việc khuyến khích đổi mới sáng tạo, mà còn mở ra cánh cửa rộng lớn cho các doanh nghiệp quốc tế — bao gồm Việt Nam — mở nhà máy và phát triển hoạt động tại Mỹ.
📌 The Benefits of Opening a Factory in the U.S.
1. Exceptional Tax Incentives for R&D in the U.S.
Research and development (R&D) costs in the U.S. can be deducted 100% in the year they are incurred under the new provision §174A. This helps optimize costs for technology and new product investments.
Companies can also choose a depreciation option over ≥60 months if it aligns with their accounting strategy.
Meanwhile, R&D abroad remains bound by a 15-year depreciation mechanism (under the old §174). This is a clear incentive to invest in R&D right here in the United States.
2. Special Incentives for Small Businesses (Revenue < $30 Million)
Small businesses can retroactively deduct R&D expenses for the years 2022–2024.
Unamortized expenses can be wiped out in 2025 or spread evenly over two years.
✅ This is a significant financial leverage that allows small and medium enterprises to enter the U.S. market without facing overwhelming cash flow pressures in the early stages.
📍 Texas – The Golden Destination for Manufacturing and Technology
Texas stands out not only for its high-quality workforce and reasonable living costs but also as one of the most active states in attracting manufacturing and high-tech investments:
🌟 State Support Policies
Exemptions or reductions in corporate taxes, property taxes, and sales taxes for large-scale investment projects.
The Texas Enterprise Fund (TEF) provides direct cash to companies creating high-quality jobs.
Exemptions on manufacturing equipment and imported machinery components.
Training subsidies through the Skills Development Fund.
📈 Convenient Transportation and Logistics
Proximity to major ports (Houston, Corpus Christi).
A national network of roads and railways.
Large international airports facilitate import and export activities.
💵 Raising Capital Through Bonds, Credit & Incentives
Industrial Revenue Bonds support businesses in building factories at low-interest rates.
Tax Credits are available for sectors using renewable energy, workforce training, or R&D activities.
Special economic zones (Opportunity Zones) allow businesses to defer or eliminate taxes on investment profits.
🌍 Vietnam and the Challenge of "Diversifying Global Supply Chains"
As Vietnamese businesses seek to expand their markets, access advanced technology, and enhance brand value, the U.S. presents a strategic market with:
A clear legal environment.
High-end consumer demand.
A robust innovation ecosystem.
Establishing a factory or R&D center in the U.S. will help Vietnamese businesses:
Get closer to major customers in North America.
Elevate the "Make in USA" brand image.
Benefit from federal-state investment incentives and free trade agreements.
🔍 Conclusion: It's Time for Vietnamese Businesses to "Go Global" by "Going Local" in the U.S.
With strong support from both federal and state levels, as seen in the "Big Beautiful Bill," along with the attractive infrastructure and mechanisms in states like Texas, this is the golden moment for Vietnamese businesses to strategically and sustainably expand their presence in the U.S. market.
📩 Interested in investment strategies or establishing a factory in the U.S.? Contact us to connect with legal, tax, and investment advisory partners in the United States.
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