Cases eligible for exemption from land levy in Vietnam from August 1, 2024

Cases eligible for exemption from land levy in Vietnam from August 1, 2024 (Image from the Internet)

Cases eligible for exemption from land levy in Vietnam from August 1, 2024

To be specific: in Article 18 of Decree 103/2024/ND-CP, the cases eligible for exemption from land levy in Vietnam from August 1, 2024 include:

(1) Exemption from land levy when the competent state authority allocates land, permits land use purpose conversion, or recognizes land use rights (grants Certificate of Land Use Rights) within the limit of homestead land for land users in the following cases:

- To implement housing policies and homestead land policies for war invalids or seriously ill soldiers unable to work, families of martyrs without main labor.

- Poor individuals and families, or those belonging to ethnic minorities living in areas with extremely difficult socio-economic conditions, border areas, and islands.

- Residential land for people who have to relocate when the State recovers the land due to a threat to human life.

- Allocation of homestead land to households and individuals when the State recovers land associated with housing that requires relocation, which does not qualify for compensation for homestead land and has no other accommodation within the administrative unit where the land is recovered.

- Land areas in cemetery infrastructure investment projects for transferring use rights associated with infrastructure, constructing facilities for storing ashes, where the investor arranges areas to serve the burial needs of people under social policy objects according to legal regulations on construction, management, use of cemeteries, and cremation facilities.

(2) Exemption from land levy within the land allocation limit for homestead land when issuing the first Certificate of Land Use Rights for land converted from non-homestead land to homestead land due to household separation for poor households and individuals who are ethnic minorities in areas with extremely difficult socio-economic conditions, ethnic minority and mountainous areas according to the List of areas with extremely difficult socio-economic conditions defined by the Government of Vietnam and the Prime Minister of the Government of Vietnam.

(3) Exemption from land levy for homestead land within the land allocation limit for homestead land (including land allocation, conversion of land use purposes, issuance of Certificate of Land Use Rights for current land users) for households and people with meritorious services to the revolution who are entitled to land levy exemption according to legal regulations on people with meritorious services.

Exemption from land levy for implementing social housing projects, housing for the people's armed forces, renovating, and rebuilding apartment buildings in accordance with legal regulations on housing.

(4) Exemption from land levy in other cases specified in Clause 2, Article 157 of the Land Law 2024 proposed by Ministries, agencies, and the Provincial People’s Committee, submitted to the Ministry of Finance for aggregation and submission to the Government of Vietnam for regulations after obtaining the consent of the Standing Committee of the National Assembly.

(5) For Cases eligible for exemption from land levy in Vietnam without the need to apply for exemption procedures and without having to determine the land price or calculate the exempted land levy according to Clause 3, Article 157 of the Land Law 2024, when processing land allocation procedures; the land management agency has the responsibility to compile statistics and aggregate Cases eligible for exemption from land levy in Vietnam.

During implementation, if the competent authority discovers that individuals granted land levy exemption do not meet the exemption conditions (if any), the competent authority sends the information to the land management agency to cooperate with relevant agencies to inspect, review, and verify compliance with the conditions for land levy exemption.

If the individuals granted land levy exemption do not meet the exemption conditions, then the land management agency shall report to the People's Committee at the same level to decide on the revocation of the land levy exemption and transfer the information to the tax authority to coordinate the calculation and collection of the non-exempted land levy according to policies and land prices at the time the competent state authority issues the land allocation decision, along with an equivalent amount to the late payment fee of the land levy as prescribed by law on tax administration of Vietnam.

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