The Ho Chi Minh City People’s Committee has submitted a proposal to the City People’s Council regarding the issuance of a resolution on land rent exemption for projects using land for production and business purposes in prioritized investment sectors or areas within the city.
This resolution outlines land rent exemption policies based on specific zones and sectors for projects utilizing land for production and business activities in prioritized investment fields (prioritized industries) or in prioritized investment areas within Ho Chi Minh City. These exemptions apply as per Article 157, Clause 1, Point a of the Land Law, provided the project meets one of two conditions.
The two conditions are: the project falls under the categories, scale criteria, and social standards determined by the Prime Minister; or the project is non-profit, as defined in Article 48, Clause 7, Point a of Decree No. 103/2024 issued by the Government regarding land use fees and land rent.
Ho Chi Minh City will exempt land rent for the entire lease period for non-profit projects invested within the city. Photo: THUẬN VĂN |
The land rent exemption policy detailed in this resolution includes:
Exemption from land rent following the initial rent-free period during the basic construction phase, as stipulated in Article 39, Clause 2 of Decree No. 103/2024/NĐ-CP, as follows:
For projects meeting the categories, scale criteria, and social standards set by the Prime Minister, land rent will be fully exempted for the entire lease period for production and business projects in prioritized or specially prioritized investment sectors located in the Con Dao Special Zone.
A 20-year land rent exemption applies to production and business projects in specially prioritized investment sectors located in Phu My, Tan Thanh, Tan Phuoc, Tan Hai wards, and Chau Pha, Ngai Giao, Binh Gia, Kim Long, Chau Duc, Xuan Son, Nghia Thanh, Hoa Hiep, Binh Chau, Ho Tram, Xuyen Moc, Hoa Hoi, and Bau Lam communes; as well as projects in the Con Dao Special Zone.
A 15-year land rent exemption is granted for: production and business projects in specially prioritized investment sectors located outside the areas specified in points a and b of Clause 1; and production and business projects in prioritized investment sectors situated in Phu My, Tan Thanh, Tan Phuoc, Tan Hai wards, and Chau Pha, Ngai Giao, Binh Gia, Kim Long, Chau Duc, Xuan Son, Nghia Thanh, Hoa Hiep, Binh Chau, Ho Tram, Xuyen Moc, Hoa Hoi, and Bau Lam communes.
A 10-year land rent exemption applies to production and business projects in Phu My, Tan Thanh, Tan Phuoc, Tan Hai wards, and Chau Pha, Ngai Giao, Binh Gia, Kim Long, Chau Duc, Xuan Son, Nghia Thanh, Hoa Hiep, Binh Chau, Ho Tram, Xuyen Moc, Hoa Hoi, and Bau Lam communes.
For non-profit projects, land rent will be fully exempted for the entire lease period for projects invested within the city.
NGUYỄN CHÂU
– 8:06 PM, December 23, 2025
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