Is resettlement land allocation exempt from land use fees?

VTV.vn - Households and individuals who are allocated resettlement land within the limit when the State reclaims land will be exempted from land use fees according to Decree 230/2025/ND-CP.

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Ms. Nguyen Pham Thanh Nhan ( Tay Ninh ) asked, based on Decree No. 230/2025/ND-CP of the Government on exemption and reduction of land use fees, are people who are allocated resettlement land when the land is recovered exempted from land use fees?

Regarding this issue, Tay Ninh Provincial Tax Department has the following opinion:

Pursuant to Clause 1, Article 4 of Decree No. 230/2025/ND-CP dated August 19, 2025 of the Government 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:

"Article 4. Exemption and reduction of land use fees

1. Exemption from land use fees for land area allocated within the land allocation limit in the following cases:

a) Allocate resettlement land or allocate 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.

b) 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.

According to the above regulations, the exemption of land use fees for the land area allocated within the residential land allocation limit applies to: households and individuals allocated resettlement land or allocated land in residential clusters and lines in flood-prone areas and fishing village households and people living on rivers moving to approved resettlement areas.

Therefore, in case of land allocation for resettlement when recovering land belonging to the above subjects, land use fees are exempted according to regulations.

Source: https://vtv.vn/giao-dat-o-tai-dinh-cu-co-duoc-mien-tien-su-dung-dat-100251017153351314.htm