Which entities are exempt from paying land use levy within the prescribed land allocation limits when the State allocates land for residential purposes in Vietnam?

Which entities are exempt from paying land use levy within the prescribed land allocation limits when the State allocates land for residential purposes in Vietnam?

Based on Clause 1, Article 104 of Decree 131/2021/ND-CP, the land use levy exemption is as follows:

Land use levy exemption

1. Exemption from land use levy within the prescribed land allocation limits when the State allocates land for residential purposes changes the land use purpose to residential, recognizes the right to residential land use, or when individuals are granted ownership of state-owned residential houses, applies to the following entities:

a) Revolutionaries before January 1, 1945.

b) Heroes of the People's Armed Forces and Heroes of Labor during the resistance war.

c) Vietnamese Heroic mothers.

d) War invalids, including Type B War invalids recognized before December 31, 1993, beneficiaries receiving policies same as war invalids, sick soldiers, and individuals who participated in the resistance war and suffered from chemical poisoning with a disability rate of 81% or higher.

dd) Relatives of martyrs receiving monthly nurturing allowances.
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Therefore, the entities exempted from paying land use levy within the prescribed land allocation limits when the State allocates land for residential purposes include:

- Revolutionaries prior to January 1, 1945.

- Heroes of the People's Armed Forces and Heroes of Labor during the Resistance War period.
Vietnamese Heroic Mothers.

- War invalids, including Type B War invalids recognized before December 31, 1993, beneficiaries of policies such as War invalids, sick soldiers, and individuals who participated in the Resistance War and suffered from chemical poisoning with a disability rate of 81% or higher.

- Relatives of martyrs receiving monthly nurturing allowances.

Which entities are exempt from paying land use levy within the prescribed land allocation limits when the State allocates land for residential purposes in Vietnam? - image from the internet

Which individuals are entitled to land use levy exemption or reduction?

Based on Article 103, Decree 131/2021/ND-CP, the beneficiaries are as follows:

Beneficiaries

Individuals with contributions as stipulated in points a, b, d, dd, e, g, h, i, k, l, m of Clause 1, Article 3 of the Ordinance; dependents of war martyrs as stipulated in Clause 2, Article 3 of the Ordinance.

Therefore, the entities eligible for land use levy exemption or reduction include:

- Revolutionaries before January 1, 1945.

- Revolutionaries from January 1, 1945, to the August Revolution in 1945.

- Vietnamese Heroic Mothers.

- Heroes of the People's Armed Forces.

- Heroes of Labor during the Resistance War period.

- War invalids, including Type B war invalids recognized before December 31, 1993, beneficiaries receiving policies same as war invalids.

- Sick soldiers.

- Individuals who participated in the Resistance War suffered from chemical poisoning.

- Individuals engaged in revolution, resistance, and homeland protection, fulfilling international obligations, and captured or detained by the enemy.

- Individuals engaged in national liberation, homeland defense, and international obligations.

- Revolutionary contributors.

- Relatives of martyrs.

Which entities are entitled to an 80% reduction in land use levy within the prescribed land allocation limits when the State allocates land for residential purposes?

Based on Article 105 of Decree 131/2021/ND-CP, which stipulates the land use levy reduction:

Land use levy reduction

Reduction in land use fees within the limit of land allocation for residential use when the State allocates residential land, changes the land use purpose to residential land, recognizes the right to use residential land, and when purchasing housing owned by the State for the following entities:

1. A 90% reduction in land use levy within the prescribed land allocation limits when the State allocates land for residential purposes, changes the land use purpose to residential, recognizes the right to residential land use, or when individuals are granted ownership of state-owned residential houses applies to the following entities: Revolutionaries from January 1, 1945, to the August Revolution in 1945; war invalids, including Type B war invalids recognized before December 31, 1993, beneficiaries receiving policies same as war invalids, sick soldiers, individuals who participated in the Resistance War and suffered from chemical poisoning with a disability rate of 61% to 80%.

2. An 80% reduction in land use levy within the prescribed land allocation limits when the State allocates land for residential purposes, changes the land use purpose to residential, recognizes the right to residential land use, or when individuals are granted ownership of state-owned residential houses applies to the following entities: War invalids, including Type B war invalids recognized before December 31, 1993, beneficiaries receiving policies same as war invalids, sick soldiers, individuals who participated in the Resistance war and suffered from chemical poisoning with a disability rate of 41% to 60%.

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Therefore, the entities eligible for an 80% reduction in land use levy within the prescribed land allocation limits when the State allocates land for residential purposes include:

- War invalids, including Type B war invalids recognized before December 31, 1993, beneficiaries receiving policies same as war invalids.

- Sick soldiers.

- Individuals who participated in the Resistance War and suffered from chemical poisoning with a disability rate of 41% to 60%.

Best regards!