Land use fee for meritorious people when receiving resettlement land

(Chinhphu.vn) - The exemption and reduction of land use fees prescribed in Decree No. 103/2024/ND-CP dated July 30, 2024 of the Government regulating the collection of land use fees does not apply to cases of land allocation for resettlement when the State reclaims land.

The Tax Department has just issued a document providing guidance on some contents regarding land use fees for people with revolutionary contributions when the State allocates resettlement land.

Accordingly, Clause 5 and Clause 9, Article 17 of Decree No. 103/2024/ND-CP dated July 30, 2024 of the Government regulating land use fees and land rents (amended and supplemented by Decree No. 291/2025/ND-CP dated November 6, 2025 of the Government) stipulates as follows:

"Article 17. Principles for implementing exemption and reduction of land use fees for subjects eligible for exemption and reduction of land use fees

5... Exemption and reduction of land use fees in cases of resettlement land allocation shall be implemented according to the provisions of the Government's Decree on compensation, support and resettlement when the State reclaims land...

9...The exemption and reduction of land use fees to implement housing and land policies for people with meritorious services to the revolution shall be carried out in accordance with the provisions of the law on people with meritorious services and shall only be carried out when there is a decision by a competent state agency on allowing exemption and reduction of land use fees in accordance with the law on people with meritorious services".

Clause 4, Article 19 of Decree No. 103/2024/ND-CP stipulates as follows:

"4. Reduce land use fees for residential land within the residential land allocation limit (including land allocation, change of land use purpose, granting of Certificates to current land users) for people with meritorious services to the revolution who are eligible for land use fee reduction according to the provisions of the law on people with meritorious services".

Pursuant to the above provisions, the exemption and reduction of land use fees prescribed in Decree No. 103/2024/ND-CP dated July 30, 2024 of the Government regulating the collection of land use fees does not apply to cases of resettlement land allocation when the State reclaims land.

Exemption and reduction of land use fees in cases of resettlement land allocation are implemented according to the provisions of the Decree on compensation, support and resettlement when the State reclaims land.

Chinhphu.vn

Source: https://baochinhphu.vn/tien-su-dung-dat-doi-voi-nguoi-co-cong-khi-nhan-dat-tai-dinh-cu-102251201132439417.htm