30% reduction in land rent in 2024

Land users get 30% reduction in land rent in 2024

Accordingly, Article 3 of Decree 87/2025/ND-CP stipulates the reduction in land rent as follows:

- 30% reduction in land rent payable in 2024 for land users specified in Clause 1, Article 2 of Decree 87/2025/ND-CP

- The land rent reduction level prescribed in Clause 1 of this Article is calculated on the land rent payable in 2024 according to the provisions of law. The reduction shall not be applied to the outstanding land rent of years prior to 2024 and late payment fees (if any). In case the land user is receiving a land rent reduction according to regulations or/and compensation and site clearance deductions according to the provisions of law on land rent, the land rent reduction level prescribed in Clause 1, Article 3 of Decree 87/2025/ND-CP shall be calculated on the land rent payable (if any) after being reduced or/and deducted according to the provisions of law.

Article 5 of Decree 87/2025/ND-CP stipulates the procedures for reducing land rent in 2024 as follows:

(1) Land users shall submit 1 Request for land rent reduction (by the following methods: Directly, via postal service, electronically or by other means as prescribed by the law on tax administration) to the tax authority or other agencies as prescribed by the law on land and the law on tax administration from the effective date of this Decree until July 31, 2025.

Land rent reduction as prescribed in this Decree shall not be applied to cases where land users submit a Request for Land Rent Reduction after July 31, 2025.

(2) Based on the Land Rent Reduction Request submitted by the land user as prescribed in Clause 1 of this Article and the 2024 Land Rent Payment Notice of the land user (if any); no later than 30 days from the date of receipt of the Land Rent Reduction Request as prescribed in Article 4 of this Decree, the competent authority shall determine the amount of land rent to be reduced and issue a Decision on land rent reduction in accordance with the provisions of the law on land use fees, land rent and the law on tax management.

(3) In case the land user has been decided by the competent authority to reduce the land rent according to the provisions of this Decree, but then the state management agency discovers through inspection and examination that the land user is not eligible for land rent reduction according to the provisions of this Decree, the land user must return to the state budget the reduced land rent and late payment fees calculated on the reduced amount according to the provisions of the law on tax management.

(4) In case the land user has paid the land rent for 2024, but after the competent authority determines and decides to reduce the land rent, there is an excess of land rent, the excess amount paid shall be deducted from the land rent of the following period or the following year according to the provisions of the law on tax administration and other relevant laws; in case there is no further period for paying the land rent, the excess amount shall be offset or refunded according to the provisions of the law on tax administration and other relevant laws.

Article 2 Clause 1 of Decree 87/2025/ND-CP stipulates the subjects eligible for land rent reduction as follows:

Land users as prescribed in Article 4 of the 2024 Land Law are being directly leased land by the State according to the Land Lease Decision or Land Lease Contract or Certificate of Land Use Rights and Ownership of Assets Attached to Land of a competent State agency that is effective in 2024 in the form of annual land rent payment.

In case in 2024, the land user has not completed the legal procedures on land, but by the time of submitting the application for land rent reduction according to the provisions of this Decree, the legal procedures on land have been completed (with a Land Lease Decision or Land Lease Contract or Certificate of land use rights, ownership of assets attached to land in the form of annual land rent payment), he/she is eligible for land rent reduction according to the provisions of this Decree.

This provision applies to cases where land users are not eligible for exemption or reduction of land rent; or the period of exemption or reduction of land rent has expired; and cases where land users are currently enjoying land rent reduction according to the provisions of the law on land and other relevant laws.

Details of the content in Decree 87/2025/ND-CP take effect from April 11, 2025.

Source: https://baolamdong.vn/tin-moi-nong/202504/duoc-giam-30-tien-thue-dat-nam-2024-4887117/