In what cases are land use fees and land rents exempted or reduced?

The Government issued Decree No. 230/2025/ND-CP dated August 19, 2025, stipulating other cases of exemption or reduction of land use fees and land rents as prescribed in Clause 2, Article 157 of the 2024 Land Law.

This Decree consists of 9 articles regulating other cases of exemption or reduction of land use fees and land rents as prescribed in Clause 2, Article 157 of the 2024 Land Law (including the content of land rent reduction in 2025).

Exemption and reduction of land use fees

Regarding exemption and reduction of land use fees, Decree No. 230/2025/ND-CP stipulates exemption of land use fees for land areas allocated within the land allocation limit in the following cases:

Allocate resettlement land or land to households and individuals in residential clusters and lines in flood-prone areas according to the Prime Minister 's decision on adjusting and supplementing the subjects and loan mechanisms for housing construction under the program for building residential clusters and lines and housing in areas frequently flooded in the Mekong Delta.

Allocate residential land to fishing households and people living on rivers and lagoons to move to resettlement areas and points according to planning, plans and projects approved by competent authorities.

The Decree stipulates a 30% reduction in annual land use fees for cases of using national defense land in combination with production and economic construction activities as prescribed in Clause 2, Article 201 of the 2024 Land Law, Decree No. 102/2024/ND-CP dated July 30, 2024 of the Government detailing the implementation of a number of articles of the Land Law.

The Minister of National Defense is responsible for assigning competent agencies to calculate the reduced land use fee and record it in the financial obligation notice of the Ministry of National Defense sent to units and state-owned enterprises under the Ministry of National Defense's management; assigning competent agencies to guide the collection and payment of annual land use fees according to the provisions of Decree 102/2024/ND-CP and this Decree with units and state-owned enterprises under the Ministry of National Defense's management.

In case, through inspection, the competent authority discovers that the subject using national defense land in combination with labor production and economic construction activities does not use the land in accordance with the land use plan approved by the competent authority, it must pay back the annual land use fee that has been reduced according to regulations.

Exemption and reduction of land use fees in necessary cases to implement socio-economic policies, stabilize the macro-economy, support production and business development, ensure social security and resolve issues arising in annual socio-economic management practices are implemented as follows: based on tasks and solutions in the socio-economic development plan issued by competent authorities or tasks assigned by competent authorities, the Ministry of Finance shall submit to the Government regulations on exemption and reduction of land use fees for 1 year according to the provisions of this clause.

30% reduction in land rent in 2025 for cases of annual land rent payment

Regarding the reduction of land rent payable in 2025, the Decree stipulates a 30% reduction of land rent payable in 2025 for land users as prescribed in Article 4 of the 2024 Land Law who are being leased land by the State in the form of annual land rent payment (including cases with and without legal documents on land but are using land and must pay land rent in 2025 as prescribed and cases where land users are using land but have not completed land records as prescribed by the law on land).

This provision applies to both cases where land users are not eligible for exemption or reduction of land rent or the exemption or reduction period has expired, and cases where land users are receiving land rent reduction according to the provisions of the law on land and other relevant laws.

The reduction in land rent for 2025 is calculated based on the land rent payable for 2025 according to the Land Rent Collection Notice (if any) or is calculated according to the provisions of the law on land rent in case there is no notice of land rent collection. The reduction will not be applied to the outstanding land rent of years before 2025 and late payment fees (if any).

In case the land user is receiving a reduction in land rent according to regulations or/and deductions for compensation and site clearance according to regulations of law on land rent, the reduction in land rent is calculated on the amount of land rent payable (if any) after being reduced or/and deducted according to regulations of law (except for the reduced land rent amount of 2024 according to regulations in Decree No. 87/2025/ND-CP dated April 11, 2025 of the Government regulating the reduction of land rent in 2024).

Within 30 days from the date of the decision to reduce land rent in 2025 according to regulations; the investor who is leased land by the State and pays annual land rent to invest in construction and business of infrastructure of industrial parks, industrial clusters, and export processing zones (investor) must allocate the reduced land rent of the land area that has been subleased by the investor according to regulations in Clause 6, Article 202 of the 2024 Land Law (allocate equally according to the ratio of land area that has been subleased to the subjects according to regulations in Clause 6, Article 202 of the 2024 Land Law). The investor does not need to allocate the reduced land rent of the land area that has not been subleased.

Procedures for land rent reduction in 2025

Land users shall submit 1 Request for land rent reduction as prescribed (by one of the following methods: sending directly, sending via postal service, sending electronically, sending via the Online Public Service Portal or sending via other forms as prescribed by the law on tax management) to the tax authority or other agencies as prescribed by the law on land and the law on tax management from the effective date of this Decree until November 30, 2025.

The land rent reduction for 2025 as prescribed in this Decree shall not be applied to cases where land users submit applications after November 30, 2025.

Based on the Land Rent Reduction Request submitted by the land user as prescribed and the 2025 Land Rent Payment Notice of the land user (if any); no later than 30 days from the date of receipt of the Land Rent Reduction Request as prescribed, the competent authority or person shall determine the amount of land rent to be reduced and issue a Decision on land rent reduction as prescribed by the law on land use fees, land rent and the law on tax management.

In case the land user has been decided by a competent authority or person to reduce the land rent according to regulations, but then through inspection, examination, or audit, the competent authority inspects, examines, or audits and discovers that the land user is not eligible for land rent reduction according to regulations, the land user must return to the state budget the reduced land rent and late payment fees calculated on the reduced amount according to regulations of the law on tax administration.

The period for calculating late payment fees is calculated from the time the land rent is reduced to the time the competent state agency decides to recover the reduced land rent.

In case the land user has paid the land rent for 2025, but after the competent authority or person determines and decides to reduce the land rent, there is an excess land rent, the excess paid amount shall be deducted from the land rent of the following period or the following year according to the provisions of the law on tax management and other relevant laws; in case there is no further period to pay the land rent, the excess paid amount shall be offset or refunded according to the provisions of the law on tax management and other relevant laws.

This Decree comes into force from August 19, 2025.

In case the legal documents referred to in this Decree are amended, supplemented or replaced, the corresponding provisions in such amended, supplemented or replaced documents shall apply.

At the same time, abolish regulations on preferential exemption and reduction of land rent for production and business establishments employing people with disabilities as prescribed in Point d, Clause 1, Article 9 of Decree No. 28/2012/ND-CP./.

Source: https://baolangson.vn/cac-truong-hop-nao-duoc-mien-giam-tien-su-dung-dat-tien-thue-dat-5056616.html