Received a 30% reduction in land rent in 2024.

(LĐ online) - On April 11, 2025, the Government issued Decree 87/2025/ND-CP regulating the reduction of land rent for the year 2024.

Land users will receive a 30% reduction in land rent in 2024.

Accordingly, Article 3 of Decree 87/2025/ND-CP stipulates the land rent reduction rates as follows:

- A 30% reduction in land rent payable for the year 2024 for land users as stipulated in Clause 1, Article 2 of Decree 87/2025/ND-CP.

- The land rent reduction stipulated in Clause 1 of this Article is calculated based on the land rent payable for the year 2024 as prescribed by law. No reduction will be applied to outstanding land rent from years prior to 2024 and late payment penalties (if any). In cases where the land user is already receiving a land rent reduction or/and deduction for compensation and land clearance as prescribed by law on land rent, the land rent reduction stipulated in Clause 1, Article 3 of Decree 87/2025/ND-CP will be calculated based on the land rent payable (if any) after the reduction or/and deduction as prescribed by law.

Article 5 of Decree 87/2025/ND-CP stipulates the procedures for reducing land rent in 2024 as follows:

(1) Land users shall submit 1 Request for reduction of land rent (by the following methods: Direct submission, submission via postal service, submission via electronic method or submission via other forms as prescribed by the law on tax management) to the tax authority or other authority as prescribed by the law on land and the law on tax management from the time this Decree takes effect until July 31, 2025.

The land rent reduction stipulated in this Decree shall not apply to cases where land users submit their application for land rent reduction after July 31, 2025.

(2) Based on the Land Rent Reduction Request submitted by the land user as prescribed in Clause 1 of this Article and the Land Rent Payment Notice for 2024 of the land user (if any); no more than 30 days from the date of receiving the Land Rent Reduction Request as prescribed in Article 4 of this Decree, the competent authority shall determine the amount of land rent to be reduced and issue a Decision on land rent reduction in accordance with the law on land use fees, land rent and tax management law.

(3) In cases where the land user has been granted a land rent reduction by the competent authority in accordance with the provisions of this Decree, but later the state management agency discovers through inspection and examination that the land user does not fall under the cases eligible for land rent reduction as prescribed in this Decree, the land user must return to the state budget the amount of land rent that has been reduced and late payment interest calculated on the reduced amount in accordance with the law on tax management.

(4) In case the land user has paid the land rent for 2024 and after the competent authority determines and decides to reduce the land rent, there is an excess amount of land rent, the excess amount paid will be deducted from the land rent of the next period or the following year according to the provisions of the law on tax management and other relevant laws; if there is no more period to pay the land rent, the excess amount will be offset or refunded according to the provisions of the law on tax management and other relevant laws.

Article 2, Clause 1 of Decree 87/2025/ND-CP stipulates the subjects eligible for land rent reduction as follows:

Land users as defined in Article 4 of the 2024 Land Law who are currently leasing land directly from the State under a Land Lease Decision, Land Lease Contract, or Certificate of Land Use Rights and Ownership of Assets Attached to Land issued by a competent state agency that is valid in 2024, in the form of annual land rent payments.

In cases where, in 2024, land users had not completed the legal procedures regarding land, but by the time they submitted their application for land rent reduction as stipulated in this Decree, they had completed the legal procedures regarding land (having a Decision on land lease or a Land lease contract or a Certificate of land use rights and ownership of assets attached to the land in the form of annual land rent payment), they are eligible for land rent reduction as stipulated in this Decree.

This regulation applies to cases where the land user is not eligible for land rent exemption or reduction; or where the land rent exemption or reduction period has expired; and cases where the land user is currently receiving land rent reduction under the provisions of land law and other relevant laws.

Details of the content are in Decree 87/2025/ND-CP, which takes effect from April 11, 2025.

Source: https://baolamdong.vn/tin-moi-nong/202504/duoc-giam-30-tien-thue-dat-nam-2024-4887117/