Regulations on exemption and reduction of land use fees and land rent.

Reply:

Article 157 of the 2024 Land Law stipulates the exemption and reduction of land use fees and land rent as follows:

1. Exemption or reduction of land use fees and land rent shall be implemented in the following cases:

a) Using land for production and business purposes in sectors prioritized for investment or in areas prioritized for investment as prescribed by investment law and related laws, except for the use of land for the construction of commercial housing, or for commercial and service purposes;

b) Land use for implementing housing policies and providing residential land for people with meritorious services to the revolution, war invalids or sick soldiers unable to work, families of martyrs without primary laborers, and the poor; land use for implementing investment projects to build social housing, worker accommodation in industrial zones, housing for the people's armed forces, and renovating and rebuilding apartment buildings in accordance with the law on housing; residential land for people who must be relocated when the State reclaims land due to risks threatening human life; residential land for the subjects specified in points a and b of Clause 3, Article 124 of this Law who are working in border communes, islands, or island districts without commune-level administrative units in areas with difficult socio-economic conditions or areas with particularly difficult socio-economic conditions.

c) Ethnic minority people using land are exempt from or entitled to a reduction in land use fees and land rent as prescribed by the Government;

d) Utilization of land by public non-business units as prescribed in point c, clause 3, Article 120 of this Law;

d) Land used for constructing airport infrastructure; land for constructing facilities and works providing aviation services; land for parking lots and maintenance workshops serving public passenger transport; land for constructing above-ground structures serving the operation and exploitation of underground structures;

e) Use of land for the construction of specialized railway infrastructure; land for the construction of railway industrial facilities; land for the construction of other auxiliary facilities directly serving the operation of trains, passenger pick-up and drop-off, and cargo handling of the railway;

g) Using land to implement investment projects through public-private partnerships;

h) Using land as a site for constructing headquarters, drying yards, warehouses, and production workshops; constructing service facilities directly serving agricultural, forestry, aquaculture, and salt production activities of cooperatives and cooperative unions;

i) Utilization of land for the construction of clean water supply and drainage systems, and wastewater treatment facilities in urban and rural areas;

k) Using land other than national defense and security land for national defense and security purposes by military and police enterprises;

l) Allocating residential land to households and individuals when the State reclaims land attached to houses, requiring them to relocate but who do not meet the conditions for compensation for residential land and have no other place to live within the commune-level administrative unit where the land is reclaimed;

2. The Government shall prescribe other cases of exemption or reduction of land use fees and land rent not stipulated in Clause 1 of this Article after obtaining the approval of the Standing Committee of the National Assembly.

3. In cases where land use fees or land rent are exempted, the procedure for determining land prices and calculating the exempted land use fees or land rent does not need to be carried out. Land users exempted from land use fees or land rent do not need to apply for exemption.

4. The Government shall provide detailed regulations for this Article.

PV