Cases of compensation for investment costs when land is recovered

Article 107 of the 2024 Land Law stipulates as follows:

1. Cases that are not compensated for land but are compensated for remaining land investment costs when the State reclaims land include:

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

b) Land allocated by the State to organizations subject to land use fees but exempted from land use fees;

c) Land leased by the State with annual land rent; leased land with one-time land rent payment for the entire lease term but exempted from land rent, except for the case specified 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 at the commune level;

d) Land contracted for agricultural production, forestry, aquaculture, salt production;

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

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

a) Site clearance costs;

b) Costs of improvement to increase soil fertility, wash away salt, and prevent erosion and damage to land used for agricultural production purposes;

c) Cost of reinforcing the ability to withstand vibration and subsidence of land used as production and business premises;

d) Compensation, support and resettlement costs advanced according to the compensation, support and resettlement plan approved by the competent authority but not yet fully deducted from the land use fee and land rent payable;

d) Other related costs invested in land in accordance with the land use purpose.

3. The Government shall detail this Article.