Exemption and reduction of land use levy for people with meritorious services in Vietnam

Exemption and reduction of land use levy for people with meritorious services in Vietnam (Internet image)

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

1. Persons with meritorious services entitled to land use levy exemption or reduction in Vietnam 

According to Article 103 of Decree 131/2021/ND-CP, people with meritorious services entitled to land use levy exemption or reduction include:

- People with meritorious services to the revolution:

+ People who were active in the revolution before January 1, 1945;

+ People who were active in the revolution from January 1, 1945, to the date of the August uprising, 1945;

+ Vietnamese heroic mothers;

+ Heroes of the People's Armed Forces;

+ Hero of Labor in the period of resistance;

+ Invalids, including class B invalids recognized before December 31, 1993; policy beneficiaries such as war invalids;

+ Sick soldiers;

+ Resistance activists infected with toxic chemicals;

+ People who are active in the revolution, resistance war, defense of the Fatherland, or perform international obligations are imprisoned or exiled by the enemy;

+ People who are active in the resistance war for national liberation, defense of the Fatherland, and international obligations;

People with meritorious services to the revolution.

- Relatives of people with meritorious services to the revolution include biological fathers, natural mothers, spouses, children (natural children, adopted children), people who have merits to raise martyrs.

(Based on Article 3 of the Ordinance on Incentives for People with Meritorious Service to the Revolution 2020)

2. Land use levy exemption for people with meritorious services

Article 104 of Decree 131/2021/ND-CP, land use levy exemption for people with meritorious services is as follows:

- Exemption from land use levy within the quota of residential land allocation when the State allocates residential land, changes the land use purpose to residential land, and recognizes residential land use rights for the following subjects:
when buying state-owned houses:

+ People who were active in the revolution before January 1, 1945.

+ Hero of the People's Armed Forces, Hero of Labor in the period of resistance.

+ Vietnamese heroic mother.

+ Invalids, including class B war invalids who were recognized before December 31, 1993, who enjoy the same policies as invalids, sick soldiers, resistance activists infected with toxic chemicals have a body injury rate of 81% or more.

+ Relatives of martyrs are receiving monthly maintenance allowance.

- Exemption from land use fee when buying houses (type of multi-storey house with many households) currently owned by the State according to Decree 61/CP dated July 5, 1994 of the Government for revolutionary activists from January 1, 1945 to the August uprising date, 1945.

3. Land use fee reduction for people with meritorious services in Vietnam

Pursuant to Article 105 of Decree 131/2021/ND-CP, reduction of land use levy within the quota of residential land allocation when the State allocates residential land, changes the land use purpose to residential land, recognizes the right to use residential land, to the following subjects when buying state-owned houses:

- Reduce 90% of land use levy within the quota of residential land allocation when the State allocates residential land, changes land use purpose to residential land, and recognizes residential land use rights for the following subjects when buying state-owned houses:

+ People who were active in the revolution from January 1, 1945 to the date of the August uprising, 1945;

+ Invalids, including class B war invalids who were recognized before December 31, 1993, who enjoy the same policies as invalids, sick soldiers, resistance activists exposed to toxic chemicals have a body injury rate of 61% to 80%.

- Reduce 80% of the land use levy within the quota of residential land allocation when the State allocates residential land, changes the land use purpose to residential land, and recognizes the right to use residential land for the following subjects when buying state-owned houses:

War invalids, including class B war invalids who were recognized before December 31, 1993, and those who enjoy the same policies as invalids, sick soldiers, and resistance activists exposed to toxic chemicals, have a body injury rate of 41% to 60%.

- Reduce 70% of the land use levy within the quota of residential land allocation when the State allocates residential land, changes the land use purpose to residential land, and recognizes residential land use rights for the following subjects:
when buying state-owned houses:

+ Invalids, including class B war invalids who were recognized before December 31, 1993, who enjoy the same policies as invalids, sick soldiers, and resistance activists exposed to toxic chemicals, have a body injury rate of between 21% and 40%.

+ People who are active in the revolution, resistance war, defense of the Fatherland, or international obligations are imprisoned or exiled by the enemy.

+ The recipient or family member is awarded the "Fatherland's merit" or "For meritorious services" diploma before the August Revolution, 1945. The recipient or family member is awarded the Resistance Medal.

+ Relatives of martyrs.

- Reduce 65% of the land use levy within the quota of residential land allocation when the State allocates residential land, changes the land use purpose to residential land, and recognizes the right to use residential land for the following subjects:
when buying state-owned houses:

+ People who are active in the resistance war for national liberation, defense of the Fatherland, and international obligations.

+ The recipient or family member is awarded the Resistance Medal.

Nhu Mai

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