The Resolution stipulates preferential regime of land rent exemption for projects using land for production and business purposes in investment incentive sectors and occupations or in investment incentive areas and at the same time meeting the conditions of type, scale criteria, socialization standards or non-profit projects in Nam Dinh province.

(No. 10/2025/NQ-HDND, March 14, 2025)

PEOPLE'S COUNCIL OF NAM DINH PROVINCE
TERM XIX, 25TH SESSION

Pursuant to the Law on Organization of Local Government dated February 19, 2025,

Pursuant to the Law on Promulgation of Legal Documents dated June 22, 2015; Law on amending and supplementing a number of articles of the Law on Promulgation of Legal Documents dated June 18, 2020;

Pursuant to the Investment Law dated June 17, 2020; Law amending and supplementing a number of articles of the Law on Planning, the Investment Law, the Law on Investment under the public-private partnership model and the Bidding Law dated November 29, 2024;

Pursuant to the Land Law dated January 18, 2024; Law amending and supplementing a number of articles of the Land Law No. 31/2024/QH15, Housing Law No. 27/2023/QH15, Real Estate Business Law No. 29/2023/QH15 and Law on Credit Institutions No. 32/2024/QH15, dated June 29, 2024;

Pursuant to Decree No. 31/2021/ND-CP dated March 26, 2021 of the Government detailing and guiding the implementation of a number of articles of the Investment Law;

Pursuant to Decree No. 103/2024/ND-CP dated July 30, 2024 of the Government regulating the collection of land use fees and land rents;

Considering Submission No. 25/TTr-UBND dated March 11, 2025 of the Provincial People's Committee on the promulgation of the Resolution of the Provincial People's Council stipulating the preferential regime of land rent exemption for projects using land for production and business purposes in investment incentive sectors and occupations or in investment incentive areas and at the same time meeting the conditions of type, scale criteria, socialization standards or non-profit projects in Nam Dinh province; Appraisal report of the Economic - Budget Committee of the Provincial People's Council; discussion opinions of the Provincial People's Council delegates at the session.

RESOLUTION:

Article 1. Scope of regulation

This Resolution stipulates the preferential regime of land rent exemption for projects using land for production and business purposes in investment incentive sectors (investment incentive sectors and occupations) or in investment incentive areas as prescribed in Point a, Clause 1, Article 157 of the Land Law in Nam Dinh province that meet one of two conditions: The project is on the list of types, scale criteria, and socialization standards decided by the Prime Minister; non-profit projects.

Article 2. Applicable subjects

1. State agencies shall carry out administrative procedures related to investment projects, land lease and land rent exemption in accordance with the provisions of this Resolution.

2. Organizations and individuals are leased land by the State and are exempted from land rent according to the provisions of this Resolution.

3. Relevant agencies, organizations and individuals.

Article 3. Preferential regime of land rent exemption

1. Exemption from land rent for the entire lease term for projects using land for production and business purposes in the list of investment incentive industries and trades or in investment incentive areas and meeting the conditions of being a non-profit project according to the provisions of law.

2. For projects using land for production and business purposes in the list of investment incentive industries and trades or in investment incentive areas and meeting the conditions of type, scale criteria, and socialization standards decided by the Prime Minister, they will enjoy land rent exemption incentives as follows:

a) Exemption from land rent for 15 years after the land rent exemption period for the basic construction period as prescribed for production and business projects in the List of preferential investment industries and trades invested in Nam Dinh city.

b) Exemption from land rent for 20 years after the land rent exemption period for the basic construction period as prescribed for production and business projects in the List of preferential investment industries and trades invested in the districts of Vu Ban, Y Yen, Nam Truc, Truc Ninh.

c) Exemption from land rent for 25 years after the land rent exemption period for the basic construction period as prescribed for production and business projects not included in the List of preferential investment sectors and occupations invested in the districts of Giao Thuy, Xuan Truong, Hai Hau, and Nghia Hung.

d) Exemption from land rent for 30 years after the land rent exemption period for the basic construction period as prescribed for production and business projects in the List of preferential investment sectors and occupations invested in the districts of Giao Thuy, Xuan Truong, Hai Hau, and Nghia Hung.

3. In case the project is located in multiple districts or cities, the land rent exemption incentives will be determined according to the corresponding area in each district or city.

4. The total land rent exemption period shall not exceed the land lease period of each project.

Article 4. Transitional provisions

In case the land user is enjoying incentives on land rent exemption higher than the provisions of this Resolution, he/she will continue to enjoy the incentives for the remaining period; in case the incentives are lower than the provisions of this Resolution, he/she will enjoy them according to the provisions of this Resolution for the remaining incentive period from the effective date of this Resolution. In case the incentive period has expired by the effective date of this Resolution, the incentives according to the provisions of this Resolution will not be applied.

Article 5. The Provincial People's Committee is assigned to organize the implementation of the Resolution.

Article 6. The Standing Committee of the People's Council, the People's Council Committees, the People's Council Delegation Groups and the Provincial People's Council delegates shall supervise the implementation of the Resolution. This Resolution was passed by the 19th Nam Dinh Provincial People's Council, 25th Session on March 14, 2025 and takes effect from March 24, 2025./.

CHAIRPERSON
Le Quoc Chinh

Source: https://baonamdinh.vn/tieu-diem/202503/nghi-quyet-quy-dinh-che-do-uu-dai-mien-tien-thue-dat-doi-voi-cac-du-an-su-dung-dat-vao-muc-dich-san-xuat-kinh-doanh-thuoc-nganh-nghe-uu-dai-dau-tu-hoac-tai-dia-ban-uu-dai-dau-tu-dong-thoi-dap-ung-dieu-ab77cdc/