New regulations on cases of exemption and reduction of land use fees and land rent

(NLDO) - From August 19, many cases will be exempted or have their land use fees and land rents reduced according to new regulations of the Government.

The Government issued Decree No. 230/2025 dated August 19, 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. The Decree takes effect from the date of signing.

The Government issued Decree No. 230/2025 dated August 19, stipulating other cases of exemption or reduction of land use fees and land rents.

Accordingly, 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).

Accordingly, land use fees are exempted for land areas allocated for resettlement or allocated to households and individuals in residential clusters and routes in flood-prone areas according to the Prime Minister 's decision on adjusting and supplementing subjects and loan mechanisms for housing construction under the program for building residential clusters and routes 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 locations according to planning, plans and projects approved by competent authorities.

Land use fee reduction for which subjects?

Along with that, the Decree stipulates a 30% reduction in annual land use fees for cases of using national defense land combined with labor production and economic construction activities as prescribed.

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 currently enjoying land rent reduction according to the provisions of the law on land and other relevant laws.

Source: https://nld.com.vn/quy-dinh-moi-ve-cac-truong-hop-duoc-mien-giam-tien-su-dung-dat-tien-thue-dat-19625082009245081.htm