What are cases of exemption or reduction of land levy, land rent in Vietnam under the Land Law 2024?

What are cases of exemption or reduction of land levy, land rent in Vietnam under the Land Law 2024? (Internet image) 

Regarding this matter, LawNet would like to answer as follows: 

1. What are cases of exemption or reduction of land levy, land rent in Vietnam under the Land Law 2024?

According to Clause 1, Article 157 of the Land Law 2024 (effective from January 1, 2025), the exemption or reduction of land levy or land rent 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 Land Law 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 Land Law 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;

2. Which subjects are entitled to the policy of exemption or reduction of land levy, land rent in Vietnam?

Article 103 of Decree 131/2021/ND-CP clearly states that the subjects entitled to the policy of exemption or reduction of land levy, land rent in Vietnam according to current regulations are:

People with meritorious services to the revolution include:

- People who participated in revolutionary activities before January 1, 1945;

- People who participated in revolutionary activities from January 1, 1945 to the August 1945 uprising;

- Vietnamese Heroic Mothers;

- Heroes of the People's Armed Forces;

- Labor Heroes during the resistance period;

- War invalids, including war invalids of type B recognized before December 31, 1993; people who enjoy the same policies as war invalids;

- Sick soldiers;

- Resistance fighters infected with toxic chemicals;

- People who participated in the revolution, resistance war, national defense, and international service were imprisoned or exiled by the enemy;

- People who participated in the resistance war to liberate the nation, protect the Fatherland, and perform international service;

- People who contributed to the revolution;

Family members of martyrs include: Family members of people who contributed to the revolution include biological father, biological mother, wife or husband, children (biological children, adopted children), and people who contributed to raising the martyr.

Nguyen Ngoc Que Anh

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