Hanoi: Exemption and reduction of land use fees for people with revolutionary contributions

Party Secretary, Chairman of the People's Council of Van Mieu - Quoc Tu Giam Ward Do Trong Nam visited and presented gifts to people with revolutionary contributions. *Photo: PV*

The Hanoi People's Committee has just issued Decision No. 67/2025/QD-UBND on promulgating regulations on implementing preferential regimes on exemption and reduction of land use fees when the State allocates residential land, changes the purpose of residential land use, and recognizes the right to use residential land for people with meritorious services to the revolution and relatives of martyrs according to the law on preferential treatment for people with meritorious services to the revolution.

Accordingly, the subjects of application include: People with meritorious services specified in points a, b, d, dd, e, g, h, i, k, l, m, Clause 1, Article 3 of the Ordinance on preferential treatment for people with meritorious services to the revolution; relatives of martyrs specified in Clause 2, Article 3 of the Ordinance on preferential treatment for people with meritorious services to the revolution; agencies, organizations and individuals related to exemption and reduction of land use fees for people with meritorious services to the revolution and relatives of martyrs according to regulations.

Regarding land use fee exemption: Land use fee exemption within the land allocation limit when the State allocates residential land, changes land use purpose to residential land, recognizes land use rights for subjects as prescribed in points a, b, c, d, dd, Clause 1, Article 104 of Decree No. 131/2021/ND-CP of the Government .

Regarding land use fee reduction regime: Land use fee reduction within the land allocation limit when the State allocates residential land, changes land use purpose to residential land, recognizes land use rights for subjects as prescribed in Clauses 1, 2, 3, 4, Article 105 of Decree No. 131/2021/ND-CP of the Government.

The City People's Committee delegates authority to the Chairman of the Commune People's Committee to decide on exemption or reduction of land use fees within the land allocation limit for people with revolutionary contributions and martyrs' relatives when the State allocates residential land, changes the land use purpose to residential land, and recognizes the right to use residential land according to regulations for land plots under their management.

The dossier, procedures, and process for handling related procedures as a basis for exemption and reduction of land use fees for people with revolutionary contributions and martyrs' relatives who are eligible for exemption and reduction of land use fees when the State allocates residential land, changes the purpose of residential land use, or recognizes residential land use rights shall comply with Article 107 of Decree No. 131/2021/ND-CP and Clause 4, Article 17 and Clause 6, Article 48 of Decree No. 103/2024/ND-CP of the Government.

The City People's Committee assigned the Department of Home Affairs to issue a certificate confirming that the subject is a meritorious person or a martyr's relative under management.

The Department of Agriculture and Environment studies and guides the resolution of problems in determining residential land area when exempting or reducing land use fees for people with meritorious services and relatives of martyrs when the State allocates residential land, changes the purpose of residential land use, recognizes residential land use rights and other contents according to specialized functions and tasks.

Hanoi City Tax Department and local Tax units shall resolve land use fee reduction records for people with revolutionary contributions and martyrs' relatives in the management area.

The People's Committee at the commune level synthesizes and monitors cases where decisions on exemption and reduction of land use fees have been issued for people with revolutionary contributions and relatives of martyrs in the area, and at the same time, publicly announces them for people to know and monitor.

The Decision takes effect from November 15, 2025.

Source: https://hanoimoi.vn/ha-noi-mien-giam-tien-su-dung-dat-cho-nguoi-co-cong-voi-cach-mang-722297.html