What are cases of exemption or reduction of land levy according to the Law on Land in 2024 in Vietnam?

What is land levy according to the law in Vietnam?

Pursuant to Article 3 of the Law on Land in 2024:

Definitions

For the purposes of this Law, the terms below shall be construed as follows:

...

44. “land levy” is an amount of money payable to the State by a land user who is allocated land on which a land levy is imposed by the State or permitted the land repurposing, or in cases where the land use requires a land levy as prescribed by law.

45. “land rent” is an amount of money payable to the State by the tenant or the person permitted by the State to repurpose land for lease, or in cases of land use where land rents are imposed as prescribed by law.

...

As regulated above, land levy is an amount of money payable to the State by a land user who is allocated land on which a land levy is imposed by the State or permitted the land repurposing, or in cases where the land use requires a land levy as prescribed by law.

What are cases of exemption or reduction of land levy according to the Law on Land in 2024 in Vietnam? - image from internet

What are cases of exemption or reduction of land levy according to the Law on Land in 2024 in Vietnam?

Pursuant to Clause 1 Article 157 of the Law on Land in 2024, the exemption or reduction of land levy shall be applied in the following cases:

- Land is used for production and business purposes in investment incentive fields or in investment incentive areas according to investment laws and relevant laws, except land for commercial housing construction, commercial land;

- Land is used to implement policies on housing and homestead land for people with meritorious services to the revolution, war invalids or sick soldiers who are unable to work, families of martyrs who no longer have main workers, and the poor;

Land is used to implement investment projects to build social housing, worker accommodation in industrial parks, housing for the people's armed forces, renovate and rebuild apartment buildings according to housing laws;

Homestead land is allocated to displaced people when the State expropriates land due to a threat to human life; homestead land is allocated to the entities specified in points a and b, Clause 3 Article 124 of the Law on Land in 2024 who are working in border communes, islands or island districts without third-level administrative divisions belonging to areas with difficult socio-economic conditions, areas with particularly difficult socio-economic conditions.

- Ethnic minorities using land are exempted or reduced from land levies and land rents according to the Government’s regulations;

- Land of public service providers is used according to point c clause 3 Article 120 of the Law on Land in 2024;

- Land is used to build airport and aerodrome infrastructure; land is used to construct facilities and works providing aviation services; land is used for parking lots and maintenance workshops serving public passenger transportation activities; land is used for construction of above ground works serving the operation, exploitation and use of underground works;

- Land is used to build dedicated railway infrastructure; land is used for construction of railway industrial projects; Land is used for construction of other auxiliary works directly serving train operations, passenger pick-up and drop-off, and cargo loading and unloading of the railway;

- Land is used to implement PPP projects;

- Land is used as premises to build headquarters, drying yards, warehouses, production workshops; build service facilities directly serving agriculture production, forestry production, aquaculture, salt production of cooperatives and unions of cooperatives;

- Land is used for construction of clean water supply, drainage, and wastewater treatment projects in urban and rural areas;

- Land is used for national defense or security purposes of military or police enterprises though it is not national defense or security land;

- Homestead land is allocated to households or individuals who have to relocate when the State expropriates land affixed to housing but are not eligible for homestead land-related recompense and have no other accommodation in the third-level administrative division to which the expropriated land belongs;

What are cases of land allocation without land levy payment in Vietnam?

Pursuant to Article 118 of the Law on Land in 2024, land will be allocated without land levy payment in the following cases:

- Agricultural land will be allocated without land levy payment within the limit to individuals directly engaged in agriculture.

- 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 the Law on Land in 2024;

- 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.

- Dedicated forest land, protective forest land, and production forest land will be allocated to users without land levy payment.

- Land for construction of public works will be allocated to public service providers without land levy payment.

- Agricultural land will be allocated to populations without land levy payment; land will be allocated to religious organizations/affiliated religious organizations without land levy payment.

- Land will be allocated to agencies and organizations using land for carrying out investment projects on construction of public-duty houses according to housing laws without land levy payment.

- Ethnic minorities that are not individuals directly engaged in agriculture but are subject to land allocation without land levy payment according to the policy specified in Article 16 of the Law on Land in 2024 will be allocated land without land levy payment.

- Land will be allocated to organizations using land for construction of resettlement housing according to the State’s projects without land levy payment.

- The land allocation prescribed in this Article shall comply with regulations in Article 124 of the Law on Land in 2024.