LIST C
AREAS WITH SPECIALLY DIFFICULT SOCIO-ECONOMIC CONDITIONS ENTITLED TO INVESTMENT INCENTIVES
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I. District of highland provinces and islands:

1. Bac Kan province
        - Ba Be district
        - Bach Thong district
        - Cho Moi district
        - Cho Don district
        - Ngan Son district
        - Na Ri district
        - Pac Nam district
2. Cao Bang province
        - Bao Lac district
        - Ha Lang district
        - Ha Quang district
        - Hoa An district
        - Nguyen Binh district
        - Quang Uyen district
        - Thong Nong district
        - Tra Linh district
        - Thach An district
        - Trung Khanh district
        - Phuc Hoa district
3. Ha Giang province   
        - Bac Me district
        - Dong Van district
        - Hoang Su Phi district
        - Meo Vat district
        - Quan Ba district
        - Vi Xuyen district
        - Xin Man district
        - Yen Minh district
4. Lai Chau province
        - Muong Lay district
        - Muong te district
        - Phong Tho district
        - Tua Chua district
        - Tuan Giao district
        - Sin Ho district
        - Dien Bien Dong district
        - Muong Nhe district
        - Tam Duong district
5. Lao Cai province
        - Bac Ha district
        - Bat Sat district
        - Muong Khuong district
        - Than Uyen district
        - Van Ba district
        - Sa Pa  district
        - Bao Yen district
6. Son La province       
        - Bac yen district
        - Moc Chau district
        - Muong La district
        - Quynh Nhai district
        - Thuan Chau district
        - Song Ma district
        - Phu Yen district
7. Binh Thuan province 
        - Phu Quy district
8. Ba Ria – Vung Tau province      
        - Con Dao district
9. Da Nang city
        - Hoang Sa Island district
10. Hai Phong city
        - Bach Long Vi district
        - Cat Hai district
11. Khanh Hoa province
        - Truong Sa district
12. Kien Giang province
        - Kien Hai district
        - Phu Quoc district
13. Quang Ninh province
        - Co To district
14. Quang Ngai province 
        - Ly Son district

II. Districts of mountainous provinces and delta areas inhabited by ethnic minority people:

15. Bac Giang province     
        - Son Dong district
16. Hoa Binh province 
        - Da Bac district
        - Mai Chau district
17. Lang Son province
        - Binh Gia district
        - Dinh Lap district
18. Phu Tho province 
        - Thanh Son district
        -Yen Lap district
19. Quang Ninh province 
        - Ba Che district
        - Binh Lieu district
20. Tuyen Quang province
        - Chiem Hoa district
        - Na Hang district
21. Thai Nguyen province
        - Vo Nhai district
22. Yen Bai province
        - Luc Yen district
        - Mu Cang Chai district
        - Tram Tau district

23. Dak Lak province
        - Dak Nong district
        - Krong No district
        - Krong Bong district
        - Lak district
        - Buon Don district
        - M'Drak district
        - Ea Sup district
        - Dak Song district
24. Gia Lai province
        - Duc Co district
        - K’Bang district
        - Krong Pa district
        - Kon Ch'ro district
        - Mang Yang district
        - Ia Grai district
        - Chu Prong district
        - Chu Pah district
25. Kon Tum province
        - Dak To district
        - Dak Glei district
        - Kon Plong district
        - Sa Thay district
        - Dak Ha district
        - Ngoc Hoi district
        - Kon Ray district
26. Lam Dong province 
        - Lac Duong district
27. Kien Giang province 
        - An Bien district
        - Go Quao district
        - Vinh Thuan district
28. Soc Trang province
        - My Tu district
        - Thanh Tri district
        - Vinh Chau district
29. Tra Vinh province 
        - Chau Thanh district
        - Tra Cu district      
30. Binh Dinh province 
        - An Lao district
        - Vinh Thanh district
        - Van Canh district
31. Khanh Hoa province
        - Khanh Vinh district
        - Khanh Son district
32. Ninh Thuan province
        - Ninh Son district
33. Ba Ria – Vung Tau province
        - Tan Thanh district
34. Bac Lieu province
        - Hong Dan district
35. Binh Phuoc province
        - Bu Dang district
        - Loc Ninh district
        - Bu Dop district
36. Ca Mau province
        - U Minh district
37. Thanh Hoa province
        - Quan Hoa district
        - Ba Thuoc district
        - Lang Chanh district
        - Thuong Xuan district
        - Quan Son district
        - Muong Lat district
        - Nhu Xuan district
        - Ngoc lac district
        - Cam Thuy district
        - Nhu Thanh district
38. Nghe An province
        - Ky Son district
        - Tuong Duong district
        - Con Cuong district         
        - Que Phong district
        - Quy Hop district
        - Quy Chau district
39. Quang Binh province
        - Minh Hoa district
        - Tuyen Hoa district
 40. Quang Tri province
        - Huong Hoa district
41. Thua Thien Hue province
        - A Luoi district
42. Quang Nam province
        - Dong Giang district
        - Tay Giang district
        - Giang district
        - Phuoc Son district
        - Bac Tra My district
        - Nam Tra My district
        - Hiep Duc district
        - Tien Phuoc district
        - Nui Thanh district
43. Quang Ngai province
        - Ba To district
        - Tra Bong district
        - Son Tay district
        - Son Ha district
        - Minh Long district
        - Binh Son district
44. Phu Yen province 
        - Son Hoa district
        - Song Hinh district
        - Dong Xuan district