5 categories of individuals are exempt from land use fees.
The government has just issued Decree 45/2014/ND-CP, regulating the collection of land use fees.
Accordingly, the five categories of beneficiaries exempt from land use fees include: people with meritorious service to the revolution who are allocated residential land within the prescribed limits to implement housing policies for people with meritorious service as stipulated in the law on people with meritorious service; poor households, ethnic minority households in areas with particularly difficult socio-economic conditions, border areas, and islands; land used for social housing and housing for people displaced due to natural disasters; households in fishing villages, living on rivers, lagoons, and estuaries who move to resettlement sites according to the plan; and land allocated for resettlement for households in flood-prone areas and routes…
In addition, the Decree also stipulates a 50% reduction in land use fees for poor households and ethnic minority households in disadvantaged areas who are not eligible for land use fee exemption when allocated residential land or granted initial land use rights for land converted to residential land; and a reduction in land use fees within the residential land limit for people with meritorious services to the revolution as prescribed by law on people with meritorious services. This Decree takes effect from July 1, 2014.
According to Hanoi Moi
