The regime of exemption of land use fees for individuals with revolutionary contributions in Vietnam

The regime of exemption of land use fees for individuals with revolutionary contributions in Vietnam

Based on Article 104 of Decree 131/2021/ND-CP (Effective from 15/02/2022) regarding the exemption of land use fees for individuals with revolutionary contributions, the regulations are as follows:

- Exemption of land use fees within the limit of allocated residential land, land use conversion to residential purposes, and recognition of residential land use rights when purchasing state-owned houses for the following categories:

+ Revolutionary activists before January 1, 1945.

+ Heroes of the People's Armed Forces, Heroes of Labor during the resistance war period.

+ Vietnamese Heroic Mothers.

+ War Invalids, including Type B war invalids who are recognized before December 31, 1993, beneficiaries of policies for war invalids, disabled war invalids, and those who participated in the resistance war and were exposed to chemical toxins with a body damage rate of 81% or higher.

+ Relatives of martyrs receiving monthly support allowances.

- Exemption of land use fees when purchasing houses (multi-story multi-household buildings) currently leased and owned by the State for revolutionary activists, who had activities from January 1, 1945 to the outbreak of the August Revolution in 1945, according to Government Decree 61/CP dated July 5, 1994.

The regime of exemption of land use fees for individuals with revolutionary contributions in Vietnam - Image from Internet

The regime of reduction of land use fees for individuals with revolutionary contributions in Vietnam

According to Article 105 of Decree 131/2021/ND-CP (Effective from 15/02/2022) regarding the reduction of land use fees for individuals with revolutionary contributions, the regulations are as follows:

Reduction of land use fees within the limit of allocated residential land, land use conversion to residential purposes, and recognition of residential land use rights when purchasing state-owned houses for the following entities:

- 90% reduction of land use fees within the limit of allocated residential land, land use conversion to residential purposes, and recognition of residential land use rights when purchasing state-owned houses for the following entities: Revolutionary activists from January 1, 1945, to the outbreak of the August Revolution in 1945; war invalids, including Type B war invalids recognized before December 31, 1993, beneficiaries of policies for war invalids, disabled war invalids, and those who participated in the resistance war and were exposed to chemical toxins with a body damage rate from 61% to 80%.

- 80% reduction of land use fees within the limit of allocated residential land, land use conversion to residential purposes, and recognition of residential land use rights when purchasing state-owned houses for the following entities: War invalids, including Type B war invalids recognized before December 31, 1993, beneficiaries of policies for war invalids, disabled war invalids, and those who participated in the resistance war and were exposed to chemical toxins with a body damage rate from 41% to 60%.

- 70% reduction of land use fees within the limit of allocated residential land, land use conversion to residential purposes, and recognition of residential land use rights when purchasing state-owned houses for the following categories:

+ War invalids, including Type B war invalids recognized before December 31, 1993, beneficiaries of policies for invalids, disabled invalids, and those who participated in the resistance war and were exposed to chemical toxins with a body damage rate from 21% to 40%.

+ Revolutionary activists, resistance fighters, defenders of the Fatherland, and those fulfilling international duties who were imprisoned or exiled by the enemy.

+ Individuals or family members who were awarded the "Fatherland's Merit" commemorative medal or the "Contributions to the Nation" certificate before the August Revolution in 1945, and individuals or family members who were awarded the Resistance War Medal.

+ Relatives of martyrs.

- 65% reduction of land use fees within the limit of allocated residential land, land use conversion to residential purposes, and recognition of residential land use rights when purchasing state-owned houses for the following categories:

+ Individuals who participated in the national liberation and defense war, protected the Fatherland, and fulfilled international duties.

+ Individuals or family members who were awarded the Resistance War Medal.

Best regards!