Mr. N.N.H from Bac Ninh is in the process of preparing documents to convert the land use purpose from perennial cropland to residential land.
“My mother is a revolutionary contributor, eligible for exemption or reduction of land use fees. According to my research, the required documents include a decision or official letter from the Provincial People’s Committee (or an authorized agency) confirming the exemption or reduction. However, I couldn’t find any such document from the Bac Ninh Provincial People’s Committee. If this decision is absent, can my family still benefit from the policy? If so, please provide the necessary information for me to complete the application as required,” Mr. H. inquired in a letter to the Ministry of Finance.
In response, the Ministry of Finance stated: Article 157, Clause 1(b) and Clause 3 of the 2024 Land Law outline the provisions for exemption or reduction of land use fees and land rent. Specifically, eligible cases include: Land use for implementing housing policies, residential land for revolutionary contributors, war invalids, sick soldiers, families of martyrs, and the poor; land for investment in social housing, housing for industrial zone workers, and for the people’s armed forces; and land for those displaced due to state land reclamation.
Additionally, residential land is provided for individuals working in border communes, island communes, or island districts without commune-level administrative units in areas with difficult or extremely difficult socio-economic conditions.
For cases exempt from land use fees or land rent, there is no need to conduct land price determination procedures or calculate the exempt land use fees or land rent. Individuals exempt from these fees are not required to submit a request for exemption.
 Citizens are interested in procedures for exempting or reducing land use fees for revolutionary contributors. |
Clauses 3 and 4 of Article 18 in Decree No. 103/2024 issued by the Government stipulate: Exemption or reduction of land use fees applies to residential land within the allocated residential land limit (including land allocation, land use purpose conversion, and land use right certification for current land users) for households and revolutionary contributors eligible for exemption.
The beneficiaries and policies for exempting or reducing land use fees for revolutionary contributors are detailed in Articles 104, 105, and 106 of Decree No. 131/2021 issued by the Government.
Principles for Implementing Land Use Fee Exemption or Reduction
The Ministry of Finance cited Clauses 1 and 4 of Article 17 in Decree No. 103 issued by the Government, stating: Households or individuals eligible for land use fee exemption or reduction as per Articles 18 and 19 of this Decree are entitled to such benefits only once when receiving state-allocated land for housing, converting land use purposes to residential, or having their land recognized as residential.
Exemption or reduction of land use fees when the state allocates land, permits land use purpose conversion, or recognizes land use rights is directly applicable only to the eligible beneficiaries.
The reduction in land use fees is calculated based on the payable amount as per Articles 6 through 12 of this Decree. Land users must submit documents proving their eligibility for reduction.
Procedures for Land Use Fee Exemption or Reduction
Clause 5 of Article 18 in Decree No. 103/2024/NĐ-CP issued by the Government states: In cases exempt from land use fees under Clause 3 of Article 157 of the Land Law, citizens are not required to submit a request for exemption or undergo land price determination and exempt land use fee calculation procedures. During land allocation procedures, the land management agency is responsible for compiling and summarizing cases eligible for land use fee exemption.
Clause 6 of Article 19 in Decree No. 103/2024/NĐ-CP stipulates: Based on land-related documents transferred by the land management agency, the tax authority calculates the payable land use fees and the reduced amount. The reduction in land use fees is implemented concurrently with the calculation of payable fees as per Article 20 of this Decree.
Documents for Land Use Fee Exemption or Reduction
Clause 1 of Article 60 in Circular No. 80/2021 issued by the Ministry of Finance specifies: For residential land within the allocated limit granted to revolutionary contributors, the required documents include:
A request form as per Template No. 01/MGTH, enclosed in the appendix of the Circular.
Relevant documents proving eligibility for land use fee exemption or reduction as per regulations for revolutionary contributors.
A decision or official letter from the Provincial People’s Committee (or an authorized agency) confirming the land use fee exemption or reduction as per regulations.
Based on the above regulations, the Ministry of Finance clarified that for cases exempt under the law, citizens are not required to submit a separate request. However, the application must include a decision or official letter from the Provincial People’s Committee (or an authorized agency) confirming the exemption or reduction.
For cases eligible for land use fee or land rent reduction, land users must prepare a request for reduction as per Clause 1(a) and (b) of Article 60 in Circular No. 80 issued by the Ministry of Finance and submit it to the state agency managing land.
Based on the land-related documents transferred by the state land management agency as per legal provisions, the tax authority calculates the payable land use fees and the reduced amount.
However, regarding Mr. H.’s inquiry, due to the lack of detailed information about the land conversion application documents and proof of eligibility for land use fee exemption or reduction, the tax authority cannot determine whether his family qualifies for exemption or reduction. Therefore, the Ministry of Finance advises Mr. H. to review the aforementioned regulations to apply them to his family’s case.
Nguyễn Lê
– 07:00 28/09/2025
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