What are the cases of land allocation without land use levy in Vietnam under the Land Law 2024 from January 1, 2025?
What are the cases of land allocation without land use levy in Vietnam under the Land Law 2024 from January 1, 2025?
Article 118 of the Land Law 2024 stipulates the cases of land allocation without land use levy from January 1, 2025, including:
- Individuals directly engaged in agricultural production allocated agricultural land within the prescribed limit stated in Article 176 of the Land Law 2024.
- Land for the construction of headquarters of the Communist Party of Vietnam, state agencies, the Vietnam Fatherland Front, political-social organizations, professional-political organizations, social-professional organizations, social organizations, and other organizations established under the provisions of the law and assigned tasks and regular financial support by the State; land for defense and security purposes; land for public purposes not for business purposes; cemetery land, funeral homes, cremation facilities, and land for the preservation of ashes not falling under the cases specified in Clause 2 of Article 119 of the Land Law 2024; land for religious purposes as compensation in cases where the State expropriates religious land.
- Users of specialized forest land, protective forest land, and production forest land.
- Public service providers using land for the construction of public works.
- Communities using agricultural land; religious organizations and subordinate religious organizations using land as specified in Clause 2 of Article 213 of the Land Law 2024.
- Agencies and organizations using land to implement investment projects for the construction of public servant housing in accordance with the law on housing.
- Ethnic minority people who are not directly engaged in agricultural production but are eligible for land allocation without land use levy under the policy specified in Article 16 of the Land Law 2024.
- Organizations using land to build residential houses for resettlement according to government projects.
- Land allocation as regulated in Article 118 of the Land Law 2024 is carried out according to the provisions in Article 124 of the Land Law 2024
What are the cases of land allocation without land use levy in Vietnam under the Land Law 2024 from January 1, 2025? (Image from the Internet)
What are the cases of exemption from and reduction of land use levy or land rental in Vietnam from January 1, 2025?
Pursuant to Article 157 of the Land Law 2024, cases of exemption from and reduction of land use levy or land rental include:
- Land used for production and business purposes in investment incentive sectors or in investment incentive areas as stipulated by investment laws and related laws, except for land used for commercial housing construction and commercial or service purposes.
- Land used to implement housing policies, residential land for revolution contributors, war invalids or disabled veterans who are unable to work, martyr families without primary labor, and poor individuals; land used to implement social housing projects, worker dormitories in industrial zones, housing for the armed forces, renovation and reconstruction of apartment buildings as regulated by housing laws; land for relocation of individuals at risk of life due to land expropriation by the State; individuals working in border or island communes or districts without administrative units at the commune level in economically and socially difficult areas or areas with particularly difficult economic and social conditions.
- Ethnic minority people who are exempted or have reduced land use levy or land rental as regulated by the Government.
- Land used by public service providers as regulated in point c, clause 3 of Article 120 of the Land Law 2024.
- Land used for the construction of airport infrastructure, air service facilities, parking lots, maintenance workshops for public passenger transportation; land used for the construction of above-ground facilities for the operation and exploitation of underground works.
- Land used for the construction of dedicated railway infrastructure; land used for the construction of railway industrial facilities; land used for other supporting facilities directly serving train operations, passenger boarding and disembarking, and cargo handling of the railway.
- Land used for investment projects under public-private partnership.
- Land used for the construction of headquarters, drying yards, warehouses, production workshops; construction of service facilities directly serving agricultural, forestry, aquaculture, and salt-making activities of cooperatives and cooperative alliances.
- Land used for the construction of clean water supply and drainage systems, wastewater treatment in urban and rural areas.
- Land that is not for defense and security purposes used for defense and security purposes by military and police enterprises.
- Land allocation for households and individuals when the State expropriates land attached to residential houses and they have to move to another place without sufficient conditions for compensation with residential land in the same commune, ward, or town where the land is expropriated.
- The Government shall regulate other cases of exemption from and reduction of land use levy or land rental that are not specified in points a, b, c, d, dd, e, g, h, i, k, and l of clause 1 of Article 157 of the Land Law 2024, after obtaining the approval of the Standing Committee of the National Assembly.
Article 110 of the Land Law 2013 stipulates the cases of exemption from and reduction of land rental as follows
- Using land for production and business purposes in sectors or geographical areas that are given investment preferences in accordance with the investment law, except for investment projects on construction of commercial houses; - Using land for implementation of policies on houses and residential land for the people with meritorious services to the revolution, for poor households, for households and individuals of ethnic minorities living in areas with especially difficult socio-economic conditions, in bordering areas or on islands; using land for social housing construction in accordance with the housing law; residential land for people who have to be relocated when the State expropriates land due to the risks threatening humans life; - Using agricultural land by households and individuals of ethnic minorities; - Using land for construction of non-business facilities of public non-business organization; - Using land for construction of infrastructure of airports, airfields and facilities to provide air services; - Using land for construction of offices, drying grounds and warehouses; service facilities directly serving agriculture, forestry, aquaculture or salt production for agricultural cooperatives; |
Therefore, the Land Law 2024 has supplemented many cases of exemption from and reduction of land use levy or land rental, such as:
- Land used for the construction of clean water supply and drainage systems, wastewater treatment in urban and rural areas.
- Land that is not for defense and security purposes used for defense and security purposes by military and police enterprises.
- Land allocation for households and individuals when the State expropriates land attached to residential houses and they have to move to another place without sufficient conditions for compensation with residential land in the same commune, ward, or town where the land is expropriated.
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Vietnam: When will the Land Law 2024 officially come into force?
Pursuant to Clause 1 of Article 252 of the Land Law 2024, the provisions regarding the effectiveness of enforcement are as follows:
Effect
This Law comes into force from January 1, 2025, except for the provisions stipulated in Clause 2 and Clause 3 of this Article.
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Therefore, the Land Law 2024 comes into force from January 1, 2025, except for the provisions stipulated in Clause 2 and Clause 3 of Article 252 of the Land Law 2024.
The latest subjects covered by the Land Law 2024 include:
- State agencies exercising the rights and responsibilities of representing the entire people as landowners, performing the task of unified state management of land.
- Land users.
- Other relevant entities involved in land management and use.
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