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| The Ministry of Finance proposed 8 other cases of land rent exemption and reduction in 2025. |
To ensure the stability of land policies and to achieve the 8% growth target, the Ministry of Finance has drafted a Government decree stipulating other cases of exemption and reduction of land use fees and land rents as prescribed in Clause 2, Article 157 of the Land Law and amending and supplementing a number of contents on land use fees, land rents, and land development funds in Decree No. 103/2024/ND-CP regulating land use fees and land rents and Decree No. 104/2024/ND-CP regulating the Land Development Fund.
In the draft decree, the Ministry of Finance proposed 8 other cases of land rent exemption and reduction in 2025.
Specifically, land rent is exempted for the entire lease term in cases of land use to build headquarters of Social Policy Banks at all levels and headquarters of the Vietnam Development Bank.
Exemption and reduction of land rent for the area of houses and land used for foreign affairs assigned to the unit assigned to directly manage houses and land used for foreign affairs...
Exemption and reduction of land rent for enterprises with investment projects in agriculture and rural areas according to Government regulations on mechanisms and policies to encourage enterprises to invest in agriculture and rural areas.
Exemption or reduction of land rent for cases where the State leases land with annual land rent payment for agricultural, forestry, aquaculture, and salt production purposes and is affected by natural disasters or fires.
50% reduction in land rent for cases where the State leases land and pays annual land rent for production and business purposes (except for projects using land for agricultural, forestry, aquaculture, and salt production purposes) but must temporarily suspend operations to overcome consequences due to natural disasters, fires, or force majeure as prescribed.
Exemption and reduction of land rent for units employing ethnic minorities legally residing in provinces, centrally run cities and districts enjoying support policies according to the Prime Minister's decision.
Exemption and reduction of land rent for cases where the State leases land and pays annual land rent for production and business purposes using disabled labor.
The Provincial People's Committee shall submit to the People's Council of the same level for decision on specific land rent exemption and reduction levels for socialized establishments with socialized projects approved by competent state agencies in accordance with the provisions of law...
In the draft Decree, the Ministry of Finance has stipulated that cases eligible for exemption or reduction of land use fees and land rents as prescribed in this Decree must meet four conditions: Not falling under the cases prescribed in Clause 1, Article 157 of the 2024 Land Law; having written proposals from ministries, branches and localities. At the same time, priority is given to preferential regulations for cases that have previously enjoyed and are enjoying preferential financial obligations regarding land use fees and land rents; organizations using land not for profit purposes according to documents of competent agencies and individuals.
At the conference to collect opinions on the draft decree held by the Ministry of Finance in Ho Chi Minh City and Hanoi on March 11 and March 13, many opinions agreed with the regulations included in the draft by the Ministry of Finance. At the same time, the methods and principles of price determination, including the application of auctions at market prices, were discussed. Some opinions also proposed decentralization to localities in determining land prices. In particular, delegates emphasized the need for close coordination between the Ministry of Natural Resources and Environment, the Ministry of Finance, the Ministry of Construction and relevant ministries and branches to resolve issues arising during the implementation process.
Mr. Nguyen Tan Thinh, Director of the Department of Public Asset Management (Ministry of Finance), said that the Department will synthesize opinions from ministries, branches and localities to remove obstacles, thereby perfecting regulations related to other cases of exemption and reduction of land use fees and land rents and submitting them to the Government for promulgation as soon as possible.
Source: https://archive.vietnam.vn/bo-tai-chinh-de-xuat-8-truong-hop-khac-duoc-mien-giam-tien-thue-dat-nam-2025/
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