Decree No. 230/2025/NĐ-CP stipulates other cases eligible for exemption or reduction of land use fees and land rental fees as provided for in Clause 2, Article 157 of the Land Law 2024.

DECREE

Regulations on other cases exempted from, or granted reductions in, land use fees and land lease fees as stipulated in Clause 2, Article 157 of the Land Law 2024,

Land Law No. 31/2024/QH15 amended and supplemented by several Laws

On the basis of 61/2014/QH13;

On the basis of Nos. 58/2024/QH15, No. 93/2025/QH15 and No. 43/2024/QH15, 47/2024/QH15, Tax Administration Law No. 38/2019/QH14 amended and supplemented by Law No. 71/2025/QH15, 84/2025/QH15, 93/2025/QH15 and number 95/2025/QH15;

On the basis of The Law on Tax Administration No. 38/2019/QH14 amended and supplemented by Law No. 56/2024/QH15;

Pursuant to Resolution No. 1636/NQ-UBTVQH15 of the Standing Committee of the National Assembly regarding other cases exempted from, or granted reductions in, land use fees and land lease fees as stipulated in Clause 2, Article 157 of the Land Law 2024 (including the reduction in land lease fees for 2025);

At the proposal of the Minister of Finance;

The Government issues this Decree to regulate other cases exempted from, or granted reductions in, land use fees and land lease fees as stipulated in Clause 2, Article 157 of the Land Law 2024.

Article 1. Scope of Regulation

This Decree stipulates other cases exempted from or granted reductions in land use fees and land rental fees as provided for in Clause 2, Article 157 of the Land Law 2024 (including the reduction in land rental fees for 2025).

Article 2. Applicability

State agencies, land users, and other relevant parties concerning exemptions and reductions in land use fees and land lease fees as stipulated in this Decree.

Article 3. Principles, procedures, formalities, and authority for exemptions and reductions in land use fees and land lease fees

1. The principles for granting exemptions and reductions in land use fees and land rental fees for the cases prescribed in this Decree shall be implemented in accordance with Article 157 of the Land Law 2024; Articles 17 and 38 of Decree No. 103/2024/NĐ-CP dated July 30, 2024 of the Government on land use fees and land rental fees.

2. The exemption of land use fees in the case of allocating land for resettlement shall be carried out in accordance with the Decree on compensation, support, and resettlement when the State recovers land, except for the cases prescribed in Clause 1 of Article 4 of this Decree.

3. The exemption and reduction of land rental fees for projects to construct offices for diplomatic agencies, consular agencies of foreign countries, and representative offices of international organizations in Vietnam according to international treaties to which Vietnam is a party shall be implemented in accordance with the treaties signed (agreed) or on the principle of reciprocity.

4. The procedures, formalities, and authority for granting exemptions and reductions in land use fees and land rental fees for the cases prescribed in this Decree shall be implemented in accordance with Articles 18, 19, 21, 39, 40, and 41 of Decree No. 103/2024/NĐ-CP.

5. The person authorized to decide on land allocation, land leasing in accordance with Article 123 of the Land Law 2024 shall decide on the exemption of land use fees and land rental fees when deciding on land allocation, land leasing, changing the purpose of land use, and recognizing the right to use land for the corresponding subjects in accordance with the provisions of this Decree, except for the cases prescribed in Clauses 3, 5, and 6 of Article 5 of this Decree; specifying the following contents: Reason for exemption; area of land exempted from land use fees and land rental fees; period exempted from land rental fees. In the case of exemption of land rental fees as prescribed in Clauses 3, 5, and 6 of Article 5 of this Decree, the tax authority shall decide on the exemption of land rental fees in accordance with the provisions.

6. In the case of being exempted from land use fees and land rental fees as prescribed in this Decree, the land user does not need to go through the procedure to request exemption of land use fees and land rental fees; they only need to provide information to the competent authority about being within the scope of subjects exempted from land use fees and land rental fees as prescribed in this Decree.

7. In the case where this Decree provides different principles, procedures, formalities, and authority for granting exemptions and reductions in land use fees and land rental fees compared to Decree No. 103/2024/NĐ-CP, it shall be implemented in accordance with the provisions of this Decree.

Article 4. Exemption and Reduction of Land Use Fee

1. Exemption of land use fee for the area of land allocated within the limit of residential land allocation in the following cases:

a) Allocation of residential land for resettlement or allocation of land to households and individuals in clusters and lines of residents in flood-prone areas in the Mekong Delta pursuant to the Prime Minister's decision on adjusting and supplementing the target groups and mechanisms for borrowing capital to build houses under the program for building clusters and lines of residents and houses in areas frequently flooded in the Mekong Delta.

b) Allocation of residential land to households of fishing villages, people living on rivers and lakes who move to settle at resettlement areas according to planning, plans, and projects approved by competent authorities.

2. Reduce 30% of the annual land use fee for cases using defense land combined with labor production activities and economic construction as prescribed in Clause 2, Article 201 of the Land Law 2024, and Decree No. 102/2024/NĐ-CP dated July 30, 2024 of the Government detailing the implementation of some articles of the Land Law; specifically as follows:

a) The Minister of National Defense shall be responsible for assigning competent agencies to calculate the amount of land use fee to be reduced and record it in the notification of financial obligations sent by the Ministry of National Defense to units and state-owned enterprises under its management; assign competent agencies to guide the collection and payment of annual land use fees in accordance with Decree No. 102/2024/NĐ-CP and this Decree for units and state-owned enterprises under its management.

b) In the event that the competent agency discovers through inspection that the subject using defense land combined with labor production activities and economic construction does not use the land in accordance with the approved land use plan, they must return the annual land use fee that has been reduced in accordance with the regulations.

3. The exemption and reduction of land use fees in cases necessary to implement socio-economic policies, stabilize macroeconomic conditions, support business development, ensure social welfare, and address issues arising in the annual economic and social management shall be carried out as follows: Based on tasks and solutions in the Socio-Economic Development Plan issued by the competent authority or tasks assigned by the competent authority, the Ministry of Finance shall submit to the Government for the regulation of the exemption and reduction of land use fees for one year as prescribed in this clause.

Article 5. Exemption and Reduction of Land Rent

1. Exemption of land rent for the entire lease period in the following cases:

a) Using land to construct the headquarters of social policy banks (including: main headquarters/headquarters, branch offices, training centers, training facilities, information technology centers, branches, transaction offices, and other subordinate units if any).

b) Using land to construct the headquarters of the Vietnam Development Bank (including: main headquarters/headquarters, branch offices, training centers, training facilities, information technology centers, branches, transaction offices, and other subordinate units if any).

c) Using land to construct headquarters of state financial funds outside the budget operating without profit-making objectives established in accordance with the Government's and Prime Minister's regulations (including: main headquarters, branches, transaction offices, and other subordinate units if any).

d) Use of land for constructing rural post and culture centers.

d) Using land to construct scientific research facilities of science and technology enterprises if they meet the conditions prescribed by laws on science and technology including: land for laboratory construction, land for technology incubation and enterprise incubation facilities, land for experimental facilities, land for trial production facilities.

e) Exempt land rental fees for the entire lease term for land belonging to units operating in the digital industry sector including: Institutes, Innovation Centers, research and development centers for digital technology; land for key digital product manufacturing projects, software products, semiconductor chips, artificial intelligence.

g) Exempt land rental fees for the entire lease term for land used to construct Concentrated Digital Technology Zones (the main investors in the infrastructure of Concentrated Digital Technology Zones shall not include the exempted land rental fees in the price of infrastructure rental within Concentrated Digital Technology Zones).

h) Exemption of land rent for the entire lease period for the National Innovation Center.

i) Exempt land rental fees for the entire lease term for the area of buildings and land serving foreign affairs and diplomacy allocated to public service organizations (or other service providers meeting the requirements under the law) with the function of managing buildings and land serving foreign affairs to be used on a reciprocal basis, without payment for the use of buildings and land, and for foreign organizations with diplomatic functions, foreign offices leasing according to special preferential policies of the State as decided by competent authorities and continue to use land under the provisions of Clause 8, Article 255 of the Land Law 2024 (or use land under the provisions of Point a, Clause 3, Article 120 of the Land Law 2024).

k) Exemption of land rent for the entire lease period for non-defense land of military units with the function of providing public services according to the model of public service units.

2. Exempt or reduce land rental fees for enterprises investing in agriculture and rural areas according to the Government's regulations on mechanisms and policies encouraging enterprises to invest in agriculture and rural areas.

3. The exemption or reduction of land rental fees for cases where the land users are leased land by the State annually for agricultural production, forestry, aquaculture, salt-making purposes and suffer from natural disasters or fires shall be implemented as follows:

a) In cases where the lessee is an organization subject to corporate income tax and has been engaged in production and business operations for three years or more, the amount of land rental fees to be exempted or reduced shall be determined based on the percentage of damage. The percentage of damage is determined based on the value of damage recorded in the Minutes on the extent and value of damage according to the law on tax administration and the average of taxable revenue over the three consecutive years prior to that year; specifically as follows:

a1) In cases where the loss ratio (%) is below 40%, the land rent reduction shall be considered according to the corresponding percentage ratio of the loss ratio (%) for the year of damage.

a2) In cases where the loss ratio (%) is 40% or higher, the land rent for the year of damage shall be waived.

a3) The land user must submit a request for reduction of land rental fees according to the law on tax administration to be eligible for a reduction in land rental fees as stipulated in this clause. In cases where land rental fees are exempted, the land user does not need to apply for exemption of land rental fees; they only need to provide information to the tax authority regarding their eligibility for exemption of land rental fees.

a4) Based on the application for reduction of land rental fees submitted by the land user or the information provided by the land user, the tax authority shall take the lead and coordinate with state management agencies responsible for land, investment registration agencies, financial agencies, and related agencies (if necessary) to conduct inspections and determine the specific percentage of damage as the basis for exemption or reduction of land rental fees as stipulated in Subparagraph a1 and a2 of this point.

b) In cases where the lessee is a household, individual, or organization engaged in production and business operations for less than three years, the amount of land rental fees to be reduced shall be determined based on the value of damage after deducting the amounts supported by the State according to the law and shall be implemented as follows:

b1) When a land user suffers from natural disasters or fires, the reduction in land rental fees shall correspond to the value of damage after deducting the value of State support according to the law; the amount of land rental fees the lessee must pay in the year of damage shall be determined as follows:

Wherein: The land rental fee for the year in which the reduction applies is calculated according to the provisions of Clause 1, Article 30 of Decree No. 103/2024/NĐ-CP; the amount of land rental fees to be reduced shall not exceed the amount of land rental fees payable by the land user according to the provisions.

b2) The land user must submit the application for land rent reduction to the tax authority according to the law on tax administration to be eligible for the reduction of land rent as prescribed in this clause.

b3) Based on the information about the value of damage recorded in the Minutes on the extent and value of damage to assets and the application for reduction of land rental fees according to the law on tax administration submitted by the land user, the tax authority shall issue a decision to reduce land rental fees as stipulated.

4. The reduction of land rental fees for cases where the land user is leased land by the State annually for production and business purposes (excluding projects using land for agricultural production, forestry, aquaculture, salt-making) but must temporarily suspend operations to address the consequences of natural disasters, fires, or unforeseen accidents shall be implemented as follows:

a) The period for reduction of land rental fees is the period of temporary suspension of production and business operations confirmed by the state management agency responsible for investment registration or the agency assigned by the provincial People's Committee to determine the period of temporary suspension of production and business operations according to the regulations.

b) The amount of land rent reduction shall be equal to 50% of the amount of land rent payable during the period of land rent reduction as prescribed in subpoint a of this clause.

c) The land user submits an application for reduction of land rental fees to the tax authority according to the law on tax administration. Based on the application for reduction of land rental fees submitted by the land user, the tax authority issues a decision to reduce land rental fees as stipulated.

5. The exemption or reduction of land rental fees for organizations (including: Enterprises; public service organizations; cooperatives and cooperative unions operating in agriculture, forestry, and aquaculture sectors leased land by the State annually for agricultural production, forestry, and aquaculture purposes (hereinafter referred to as organizations or units employing labor) that employ ethnic minority workers residing legally in provinces and centrally-administered municipalities and areas with administrative boundaries falling within the scope of beneficiaries of support policies according to the Prime Minister's Decision on supporting organizations and units employing ethnic minority labor in mountainous regions and particularly difficult areas shall be implemented as follows:

a) A 50% reduction in land rent for organizations or units employing labor that have a ratio (%) of employment of ethnic minority laborers as defined in subpoint c of this clause between 30% and less than 50%.

b) Exemption of land rent for organizations or units employing labor that have a ratio (%) of employment of ethnic minority laborers as defined in subpoint c of this clause at 50% or higher.

c) The ratio (%) of employment of ethnic minority laborers as the basis for the exemption and reduction of land rent shall be determined according to the following formula:

Where:

The average number of workers from ethnic minority groups for a year is determined by dividing the total number of workers from ethnic minority groups who have labor contracts or lease contracts with a term of at least twelve months, working in agriculture, forestry, and aquaculture over the twelve months of the preceding year (the year when land rent payment is due) by twelve (:).

The average annual number of workers present and working regularly is determined by dividing the total number of workers present and working regularly in agriculture, forestry, and aquaculture over the twelve months of the preceding year (the year when land rent payment is due) by twelve (:).

In cases where an organization or entity begins operations, the number of months in the first year shall be calculated based on the number of months of operation during that year.

d) Workers present and working regularly are those currently working according to the attendance records of the employing organization or unit (excluding workers working part-time and those with labor contracts under twelve months) and workers working under lease contracts (one lease contract replaces one labor contract and the lease contract must have a term of at least twelve months).

đ) Ethnic minority individuals in a contract for the delivery of tasks are those who directly sign a contract for the delivery of tasks with the employing organization or entity.

e) The exemption or reduction of land rental fees is based on the percentage of workers who are ethnic minorities used in the preceding year immediately adjacent to the year in which land rental fees must be paid.

g) Thirty days before the date of the first land rent payment notice issued by the tax authority (May 31 from the second year of land rental onwards), the employing organization or unit must provide the tax authority with the documentation for land rent reduction as prescribed by tax management laws to be eligible for land rent reduction as stipulated in this clause. In cases where land rent is exempted, the employing organization or unit does not need to go through the procedure to request exemption; they only need to provide information on being eligible for land rent exemption as stipulated in this clause to the tax authority thirty days before the date of the land rent payment notice issued by the tax authority. The tax authority will base its decision on the provided documentation and information to determine the exemption or reduction of land rent for the employing organization or unit as prescribed in this clause.

h) Annually, if the ratio (%) of workers from ethnic minority groups remains unchanged or changes but does not affect the level of land rent exemption or reduction already decided by the competent authority, the employing organization or unit only needs to report the situation regarding the use of workers from ethnic minority groups in the planning year to the tax authority for monitoring purposes. If the ratio (%) of workers from ethnic minority groups changes and affects the level of land rent exemption or reduction already decided by the competent authority, the employing organization or unit must comply with the provisions of point g of this clause so that the tax authority can adjust the land rent exemption or reduction as prescribed.

i) In cases where the competent state authority conducts inspections and determines that the employing organization or unit does not employ workers from ethnic minority groups or the ratio (%) of workers from ethnic minority groups does not meet the required ratio (%) for land rent exemption or reduction as stipulated in this clause, such information shall be transferred to the tax authority to notify the employing organization or unit to pay back the land rent that has been exempted or reduced as prescribed in Decree No. 103/2024/NĐ-CP.

6. The exemption or reduction of land rent for organizations or units using disabled workers (hereinafter referred to as employing organizations or units) which are leased land for annual rent payments for production and business purposes shall be implemented as follows:

a) A fifty percent reduction in land rental fees for the year for employing organizations or entities with a percentage of disabled workers, as determined according to point c of this clause, ranging from thirty percent to less than seventy percent.

b) Exemption of land rental fees for the year for employing organizations or entities with a percentage of disabled workers, as determined according to point c of this clause, of seventy percent or more.

c) The identification of disabled workers and the ratio (%) of their employment shall be carried out in accordance with the Law on Persons with Disabilities 2010, Government Decree No. 28/2012/NĐ-CP dated April 10, 2012 detailing and guiding the implementation of certain provisions of the Law on Persons with Disabilities amended and supplemented in 2021, and other guiding documents implementing Government Decree No. 28/2012/NĐ-CP.

d) The exemption or reduction of land rental fees is based on the percentage of disabled workers used in the preceding year immediately adjacent to the year in which land rental fees must be paid.

đ) Thirty days before the date of the first land rent payment notice issued by the tax authority (May 31 from the second year of land rental onwards), the employing organization or unit must provide the tax authority with the documentation for land rent reduction as prescribed by tax management laws to be eligible for land rent reduction as stipulated in this clause. In cases where land rent is exempted, the employing organization or unit does not need to go through the procedure to request exemption; they only need to provide information on being eligible for land rent exemption as stipulated in this clause to the tax authority thirty days before the date of the land rent payment notice issued by the tax authority. The tax authority will base its decision on the provided documentation and information to determine the exemption or reduction of land rent for the employing organization or unit as prescribed in this clause.

e) Annually, if the ratio (%) of disabled workers remains unchanged or changes but does not affect the level of land rent exemption or reduction already decided by the competent authority, the employing organization or unit only needs to report the situation regarding the use of disabled workers in the planning year to the tax authority for monitoring purposes. If the ratio (%) of disabled workers changes and affects the level of land rent exemption or reduction already decided by the competent authority, the employing organization or unit must comply with the provisions of point đ of this clause so that the tax authority can adjust the land rent exemption or reduction as prescribed.

g) In cases where the competent state authority conducts inspections and determines that the employing organization or unit does not employ disabled workers or the ratio (%) of disabled workers does not meet the required ratio (%) for land rent exemption or reduction as stipulated in this clause, such information shall be transferred to the tax authority to notify the employing organization or unit to pay back the land rent that has been exempted or reduced as prescribed in Decree No. 103/2024/NĐ-CP.

7. Exemptions and reductions from land rental fees for entities implementing socialization that enjoy incentive policies for promoting socialization as prescribed in Decree No. 69/2008/ND-CP dated May 30, 2008 of the Government on policies to encourage socialization in education, vocational training, healthcare, culture, sports, and environmental activities, amended and supplemented in 2014, and Decision No. 1466/QD-TTg dated October 10, 2008 of the Prime Minister detailing the list of types, criteria, scale, and standards of entities implementing socialization in the fields of education-training, vocational training, healthcare, culture, sports, and environment, amended and supplemented in 2013 and 2016 (excluding projects exempted or reduced from land rental fees according to point a, Clause 1, Article 157 of the Land Law 2024 and detailed at Clause 15, Article 38 of Decree No. 103/2024/NĐ-CP).

Based on the actual conditions of the locality, the People's Committee of the province shall submit to the Provincial People's Council for decision on specific levels of exemptions and reductions from land rental fees for entities implementing socialization (having socialization projects approved by competent state agencies in accordance with the law but not falling under projects exempted or reduced from land rental fees according to point a, Clause 1, Article 157 of the Land Law 2024 and leased by the State for the implementation of socialization projects whose contents have been approved and meet the list of types, criteria, scale, and standards of socialization as prescribed in Decision No. 1466/QD-TTg of the Prime Minister, following the principle of not exceeding the preferential regime issued according to Clause 15, Article 38 of Decree No. 103/2024/NĐ-CP, specifically as follows:

a) The minimum level is equal to the preferential exemption from land rental fees as prescribed in Clause 3, Article 39 of Decree No. 103/2024/NĐ-CP; the maximum level is the full exemption from land rental fees during the entire period of land lease for the project. The land user shall not include the exempted land rental fees in the cost of products or services provided to society.

In cases of exemption or reduction from land rental fees, the time of exemption or reduction from land rental fees starts from the date of the decision on land lease or the decision on permission to change land use purposes for the implementation of socialization projects by competent state agencies. In cases where entities implementing socialization are eligible for reduction from land rental fees but fail to or delay in completing procedures to obtain such reduction, they shall follow the provisions of Clause 1, Article 38 of Decree No. 103/2024/NĐ-CP.

b) In cases where, after the completion and operation of the project, the competent state agency conducts inspection and determines that the entity implementing socialization does not meet the requirements regarding type, criteria, scale, or standard of socialization as prescribed in Decision No. 1466/QD-TTg of the Prime Minister according to the commitments made, the entity implementing socialization must pay back the land rental fees that were exempted or reduced according to the policy and the land price at the time of the decision on exemption or reduction of land rental fees by the competent state agency, along with late payment penalties for the period during which the land rental fees were exempted or reduced, calculated based on the provisions of the law on tax management.

In cases where, after the completion and operation of the construction project, the competent state agency conducts inspection and determines that the entity implementing socialization does not meet the list of types, criteria, scale, and standards as prescribed in Decision No. 1466/QD-TTg of the Prime Minister due to amendments, supplements, or replacements to this list or changes in administrative boundaries during the operation period resulting in the area being upgraded from non-urban to urban status, but the entity implementing socialization still operates in compliance with the conditions and criteria at the time of approval of the land rental fee preference, the entity implementing socialization shall still enjoy the approved preferential rate.

Based on the actual situation in the locality and the type of socialization project, the People's Committee of the province shall assign the tax authority to take the lead (in cases of reduction from land rental fees), the authority responsible for state management of land to take the lead (in cases of exemption from land rental fees), and coordinate with specialized management authorities on socialization and other relevant authorities to inspect and determine whether the entity implementing socialization meets the requirements regarding the list of types, criteria, scale, and standards of socialization as prescribed in Decision No. 1466/QD-TTg of the Prime Minister at the time the project is completed and put into operation.

The inspection and determination as prescribed in points b and c of this clause shall be carried out as follows:

After the project is completed and put into operation, within the time frame specified in the list of types, criteria, scale, and standards for each field of socialization as prescribed in Decision No. 1466/QD-TTg of the Prime Minister or within thirty days from the date of completion and operation of the project, the entity implementing socialization must send a document to the tax authority (in cases of reduction from land rental fees) or the authority responsible for state management of land (in cases of exemption from land rental fees) to notify the completion and operation of the project, accompanied by related files and documents for inspection and determination of compliance with the requirements regarding the type, criteria, scale, and standards of socialization as prescribed in Decision No. 1466/QD-TTg of the Prime Minister, and for statistical and comprehensive reporting of cases exempted from land rental fees as prescribed.

Within thirty days from the date of receipt of the document from the entity implementing socialization, the tax authority (in cases of reduction from land rental fees) or the authority responsible for state management of land (in cases of exemption from land rental fees) shall coordinate with relevant authorities to implement the provisions of point c of this clause.

In the case where the socialization project of the entity does not meet the type, criteria, scale, or standard for socialization as stipulated in Decision No. 1466/QĐ-TTg of the Prime Minister, the relevant agencies shall report to the People's Committee of the province to handle according to the provisions of point b of this clause; if the socialization project of the entity meets the list of types, criteria, scale, and standards for socialization, the tax authority (in the case of reducing land rent payments) or the competent state management agency on land (in the case of exempting land rent payments) shall confirm and notify in writing to the entity implementing socialization and supplementarily file it in the dossier for exemption and reduction.

8. Reduce 50% of the land rent payment for cases where cooperatives, cooperatives, and cooperative unions are leased land by the State to pay annual land rent for production and business purposes (excluding cases specified in point h, Clause 1, Article 157 of the Land Law 2024).

9. The exemption and reduction of land rent payments in necessary cases to implement economic and social policies, stabilize macroeconomic conditions, support production and business development, ensure social welfare, and address emerging issues in the annual economic and social management shall be implemented as follows:

a) Based on tasks and solutions set out in the Economic and Social Development Plan issued by the competent authority or tasks assigned by the competent authority, the Ministry of Finance shall submit to the Government regulations on the exemption and reduction of land rent payments for one year as stipulated in this clause.

b) The reduction of land lease fees as prescribed in this clause in 2025 shall be implemented in accordance with the provisions of Article 6 of this Decree.

Article 6. Reduction of land lease fees payable in 2025

1. Reduce 30% of the land rent payment due in 2025 for land users as stipulated in Article 4 of the Land Law 2024 who are currently being leased land by the State under the form of paying annual land rent (including both cases with and without legal documents on land but using land and required to pay land rent in 2025 as prescribed and cases where land users are using land but have not completed land-related documents as prescribed by the law on land) .

The provisions of this Article apply to cases where land users are not eligible for exemption or reduction of land rent payments or have exceeded the period for such exemptions and reductions, and cases where land users are currently receiving reduced land rent payments as prescribed by laws on land and other related laws.

2. The amount of reduced land rent payment for 2025 as stipulated in Clause 1 of this Article shall be calculated based on the land rent payment due in 2025 as notified in the Notice of Land Rent Payment (if any) or calculated according to the provisions of the law on land rent in cases where there is no notification of land rent payment. Reduction shall not be applied to the outstanding land rent payments from previous years before 2025 and late payment fees (if any). In cases where land users are currently receiving reduced land rent payments or deducting compensation and land clearance payments as prescribed by the law on land rent, the amount of reduced land rent payment stipulated in Clause 1 of this Article shall be calculated based on the remaining land rent payment due after the reduction or deduction as prescribed by the law (excluding the reduced land rent payment of 2024 as stipulated in Decree No. 87/2025/NĐ-CP dated April 11, 2025 of the Government on reducing land rent payments in 2024).

3. Within 30 days from the date of the decision to reduce land rent payments for 2025 as stipulated in this Article, the investor who is leased land by the State to pay annual land rent for investment in construction and operation of industrial zones, industrial clusters, export processing zones (hereinafter referred to as the investor) must allocate the reduced land rent payment for the area of land that has been subleased according to Clause 6, Article 202 of the Land Law 2024 (evenly distributed according to the proportion of land area already leased to the entities as stipulated in Clause 6, Article 202 of the Land Law 2024). The reduced land rent payment for the area of land that has not yet been subleased does not require allocation. If the investor fails to comply with the provisions of this clause, they will not be entitled to the policy of reduced land rent payments as stipulated in this Article and must comply with the provisions of point c, Clause 5 of this Article.

4. Dossier for reduction of land lease fees in 2025

The dossier for reducing land rent payments for 2025 consists of one Application for Reducing Land Rent Payments for 2025 (original copy) according to the Model attached to this Decree. Land users are responsible for the truthfulness and accuracy of the information and their application for reduced land rent payments under this Decree, ensuring compliance with the eligibility criteria for reduced land rent payments as stipulated in this Decree.

5. Procedure and formalities for reduction of land lease fees in 2025

a) Land users shall submit one Application for Reducing Land Rent Payments as stipulated in Clause 4 of this Article (by one of the following methods: direct submission, submission through postal services, electronic submission, submission through the online public service portal, or other methods as prescribed by the law on tax administration) to the tax authority or other relevant agencies as prescribed by the law on land and the law on tax administration from the effective date of this Decree until November 30, 2025. The reduction of land rent payments for 2025 as stipulated in this Decree shall not apply to cases where land users submit the dossier after November 30, 2025.

b) Based on the Application for Reducing Land Rent Payments submitted by land users as stipulated in point a of this clause and the Notice of Land Rent Payment for 2025 of the land user (if any), within no more than 30 days from the date of receipt of the Application for Reducing Land Rent Payments as stipulated in Clause 4 of this Article, the competent authority or person with jurisdiction shall determine the amount of reduced land rent payment and issue the Decision on Reducing Land Rent Payment in accordance with the law on land use fee and land rent and the law on tax administration.

c) In case the land user has been decided by the competent authority to reduce land rent fees according to this Article but later, through inspection, examination, audit, the competent authority finds that the land user does not fall under the cases eligible for reduction of land rent fees as stipulated in this Article or fails to comply with the provisions of Clause 3 of this Article, then the land user must refund the State budget the amount of land rent fees reduced and late payment interest on the reduced amount according to the laws on tax management. The period for calculating late payment interest runs from the date the land rent fee was reduced to the date when the competent authority decides to recover the reduced land rent fee.

d) In case the land user has paid the land rent fee for the year 2025, and subsequently, the competent authority determines and decides to reduce the land rent fee, resulting in excess land rent fee payments, such excess amount may be deducted from the subsequent land rent fee periods or the following year according to the laws on tax management and other relevant laws; if there is no further land rent fee period to pay, the excess amount shall be offset or refunded according to the laws on tax management and other relevant laws.

Article 7. Transitional Provisions

1. In cases where the State leases land with annual land rent payments; permits changes in land use purposes, extends land use terms, adjusts land use periods, changes land use forms, recognizes land use rights belonging to the cases of leasing land with annual land rent payments; uses defense and security land combined with production activities, construction, and economic development before this Decree takes effect, and now falls within the scope of land use fees and land rent fees exemptions and reductions as prescribed in Clause 2, Article 4, and Article 5 of this Decree, then the exemption and reduction of land use fees and land rent fees shall be implemented according to this Decree from the date it takes effect. In cases where the land user has not submitted the application for exemption and reduction of land use fees and land rent fees, the procedures shall be carried out as follows:

a) In cases where land rent fees are exempted, the land user does not need to go through the procedure to apply for exemption of land rent fees; they only need to provide information proving their eligibility for land rent fee exemption according to specific cases prescribed in Article 5 of this Decree to the competent state authority to implement the decision on land rent fee exemption as prescribed.

b) In cases where land use fees and land rent fees are reduced, the land user must follow the prescribed procedures to apply for the reduction of land use fees and land rent fees. If there is a notice of land use fee and land rent fee collection issued according to regulations, the amount of land use fees and land rent fees to be reduced will be determined based on the amount stated in the notice.

2. In cases where the land user belongs to the category eligible for reduction of land rent fees according to the Prime Minister's Decisions on reducing land rent fees in annual economic and social management (Decision No. 22/2020/QĐ-TTg dated August 10, 2020 of the Prime Minister on reducing land rent fees for the year 2020 for those affected by the COVID-19 pandemic according to Resolution No. 84/NQ-CP dated May 29, 2020 of the Government; Decision No. 27/2021/QĐ-TTg dated September 25, 2021 of the Prime Minister on reducing land rent fees for the year 2021 for those affected by the COVID-19 pandemic; Decision No. 01/2023/QĐ-TTg dated January 31, 2023 of the Prime Minister on reducing land rent fees and water surface lease fees for the year 2022 for those affected by the COVID-19 pandemic; Decision No. 25/2023/QĐ-TTg dated October 3, 2023 of the Prime Minister on reducing land rent fees for the year 2023), and has submitted valid applications according to the law at the competent state authority but has not yet received a decision on the reduction of land rent fees, the preferential reduction of land rent fees shall be applied and implemented according to the laws in force before this Decree takes effect; if the tax authority has issued a notice of land rent fee payment, the tax authority shall base the notice of land rent fee payment to determine the amount of land rent fees to be reduced. The competent state authority must process valid applications submitted by land users within a maximum period of 90 days from the date this Decree takes effect. In cases where the competent authority, civil servants, or public officials delay processing the applications, they shall be subject to legal sanctions.

Article 8. Effective Date

1. This Decree shall take effect from August 19, 2025.

2. In cases where the legal normative documents referred to in this Decree are amended, supplemented, or replaced, the corresponding provisions in the amending, supplementing, or replacing documents shall be implemented.

3. Abolish the provisions on preferential exemptions and reductions of land rent for production and business establishments employing persons with disabilities as stipulated in point d of Clause 1 of Article 9 of Decree No. 28/2012/NĐ-CP.

Article 9. Responsibility for implementation

Ministers, Heads of ministerial-level agencies, Heads of government agencies, Chairpersons of all levels of People's Committees, and other related organizations and individuals are responsible for implementing this Decree./.