03 cases of defense land combined with production exempted from paying land use levy in Vietnam

According to this Decree, cases of land use for national defense and security in combination with production labor and economic construction that are not required to pay an annual land use levy in Vietnam include:

- Using land for national defense and security in combination with productive labor and economic construction activities to organize an increase in agricultural and forestry production, salt making, aquaculture, and seafood processing.

- Using land for national defense and security in combination with labor, production, and economic construction to organize logistical-technical support services, including:

• Libraries and museums; theaters, radio, television, and cinema establishments; press, printing, and publishing establishments; guest houses; and public service establishments.

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  Medical establishments, nursing homes, convalescence houses, nursing and rehabilitation centers, internal canteens, etc.

- Using land for national defense and security in combination with labor, production, and economic construction activities to organize labor, education, reeducation, and training, including:

• Vocational education, training, and educational institutions; facilities for competition, physical training, and sports; professional training and retraining establishments;

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  Prisoner vocational training, labor area...

See details at: Vietnam's Decree 26/2021/ND-CP takes effect from March 25, 2021.

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