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New Regulations on Land Use and Land Rental Exemption and Reduction Cases
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This decree consists of nine articles detailing cases eligible for land use and land rental exemption or reduction as per Clause 2, Article 157 of the 2024 Land Law (including provisions for land rental reduction in 2025).
Accordingly, land use fees are exempted for land allocated for resettlement or granted to households and individuals in residential clusters or flood-prone areas as per the Prime Minister’s decision on adjusting and supplementing subjects and loan mechanisms for housing construction under the program for building residential clusters, flood-prone areas, and housing in the Mekong Delta region.
Who is eligible for a land use fee reduction?
The decree stipulates a 30% annual reduction in land use fees for cases of national defense land combined with labor production and economic development activities as regulated.
Regarding the reduction of land rent payable for 2025, the decree prescribes a 30% reduction in land rent payable for 2025 for land users as per Article 4 of the 2024 Land Law, who are leasing state land on an annual basis (including those with and without legal land documents but are subject to land rent payment for 2025 per regulations, and those using the land but have not completed land-related procedures as mandated by land laws).
This regulation applies even to cases where the land user is not eligible for land rent exemption or reduction or has passed the period of such eligibility, and to those currently enjoying reduced land rent as per land laws and other relevant regulations.
– 10:04 20/08/2025
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