Is it compulsory to pay the land levy for the land for construction of headquarters in Vietnam?

Is it compulsory to pay the land levy for the land for construction of headquarters in Vietnam?

Pursuant to Clause 2 Article 118 of the Law on Land in 2024:

Land allocation without land levy payment

Land will be allocated without land levy payment in the following cases:

1. Agricultural land will be allocated without land levy payment within the limit prescribed in Article 176 of this Law to individuals directly engaged in agriculture.

2. Land for construction of headquarters of the Communist Party of Vietnam, regulatory agencies, Vietnamese Fatherland Front, socio-political organizations, socio-political-professional organizations, socio-professional organizations, social organizations or other organizations established in accordance with laws and assigned tasks and funded by the State for operating expenses; national defense or security land; land used for public purposes not for business purposes; land for cemeteries, funeral service centers and cremation centers, land for ashes storage facilities not falling under the case specified in clause 2 Article 119 of this Law; land to be used by belief organizations provided to recompense cases subject to expropriation of land used by belief organizations by the State will be allocated without land levy payment.

As regulated above, it is not compulsory to pay the land levy for the land for construction of headquarters in Vietnam.

Is is compulsory to pay the land levy for the land for construction of headquarters in Vietnam? - image from internet

What are included in the land for construction of head offices/offices in Vietnam?

Pursuant to Article 199 of the Law on Land in 2024 stipulating land for construction of head offices/offices, public works:

Land for construction of head offices/offices, public works

1. Land for construction of head offices/offices includes land of the Communist Party of Vietnam, regulatory agencies, Vietnamese Fatherland Front, socio-political organizations, socio-political-professional organizations, socio-professional organizations, social organizations and other organizations established in accordance with laws and assigned tasks and funded by the State for operating expenses.

2. Land for construction of public works includes land types specified in point d clause 3 Article 9 of this Law.

3. The use of the land specified in clause 1 and clause 2 of this Article must conform to land use planning, land use plans and construction planning that have been approved by competent authorities.

4. The representative of the agency or organization that is allocated or leased out land shall preserve the allocated or leased land and must use the land for the intended purpose.

5. The management, use and exploitation of the land banks specified in clause 1 and clause 2 of this Article falling within the scope of the law on management and use of public property shall comply with the law on management and use of public property; contents that are not regulated by the law on management and use of public property shall comply with the this Law.

As regulated above, land for construction of head offices/offices includes land of the following head offices/offices:

- Communist Party of Vietnam

- Regulatory agencies

- Vietnamese Fatherland Front

- Socio-political organizations

- Socio-political-professional organizations

- Socio-professional organizations

- Social organizations

- Other organizations established in accordance with laws and assigned tasks and funded by the State for operating expenses.

What is the the term of use of the land for construction of head offices/offices in Vietnam?

Pursuant to Clause 5 Article 171 of the Law on Land in 2024:

Long-term and stable use of land

1. Homestead land.

2. Agricultural land used by populations specified in clause 4 Article 178 of this Law.

3. Dedicated forest land; protective forest land; production forest land managed by organizations.

4. Commercial land and non-agricultural production establishment land of individuals that are being used stably with recognition by the State but were not allocated by the State for a term or leased out by the State.

5. Land for construction of head offices/offices specified in clause 1 Article 199 of this Law; land for construction of public works of public service providers specified in clause 2 Article 199 of this Law.

6. National defense and security land.

7. Belief land.

8. Religious land specified in clause 2 Article 213 of this Law.

9. Land used for public purposes, not for business purposes.

10. Land used for cemeteries, funeral service centers and cremation centers; land for ashes storage facilities.

11. Land specified in clause 3 Article 173 and clause 2 Article 174 of this Law.

According to the Law on Land in 2024, the land for construction of head offices/offices is a long-term and stable-use land.