Cases where investment costs are compensated when land is reclaimed.

Article 107 of the 2024 Land Law stipulates as follows:

1. Cases where compensation is not provided for the land itself but compensation is given for the remaining investment costs in the land when the State reclaims it include:

a) Land allocated by the State without collecting land use fees, except for agricultural land of households and individuals that is compensated for land as stipulated in Article 96 of this Law;

b) Land allocated by the State to organizations that are subject to land use fees but are exempt from these fees;

c) Land leased from the State with annual rent payments; land leased with a one-time rent payment for the entire lease period but exempted from rent, except as stipulated in Clause 2, Article 99 of this Law;

d) Land belonging to the agricultural land fund used for public purposes, leased by the People's Committee of the commune;

d) Land leased for agricultural production, forestry, aquaculture, and salt production;

e) The area of ​​agricultural land allocated exceeds the limit stipulated in Article 176 of this Law.

2. The remaining land investment costs include all or part of the following expenses:

a) Land leveling costs;

b) Costs of soil improvement to increase soil fertility, neutralize acidity and salinity, and prevent erosion and encroachment on land used for agricultural production;

c) Costs for reinforcing the load-bearing capacity against vibration and subsidence of land used as a production and business site;

d) Compensation, support, and resettlement funds advanced according to the compensation, support, and resettlement plan approved by the competent authority, which have not been fully deducted from the land use fee or land lease fee payable;

d) Other related costs invested in the land in accordance with the land's intended use.

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

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