Instructions on other cases of exemption or reduction of land use fees and land rents

Da Nang City Tax has issued an official dispatch to implement 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 according to the provisions of Clause 2, Article 157 of the 2024 Land Law.

Accordingly, the basic tax units, the Personal Tax Department, business households and other revenue departments... urge land users under their management to promptly submit requests for reduction within the prescribed time limit (no later than November 30, 2025), ensuring the rights of land lessees; update and summarize reports on implementation results when requested.

For cases of exemption and reduction of land use fees and other land rents, research and implementation units shall coordinate in propagating and guiding taxpayers under their management to know and update new policies; strictly comply with regulations on principles, order, procedures, and authority for exemption and reduction as prescribed in Article 3 of Decree No. 230/2025/ND-CP. Da Nang City Tax Department requests research units to implement to ensure that land users enjoy benefits from State policies.

Source: https://baodanang.vn/huong-dan-cac-truong-hop-khac-duoc-mien-giam-tien-su-dung-dat-tien-thue-dat-3309123.html