Cases where ethnic minorities are allocated land
According to Article 48 of the 2024 Land Law, the cases of conditional land use rights are stipulated as follows:
Individuals who are ethnic minorities and are allocated or leased land by the State according to the provisions of Clause 3, Article 16 of the 2024 Land Law are allowed to inherit, donate, or transfer land use rights to heirs who are subjects specified in Clause 2, Article 16 of the 2024 Land Law. Specifically:
Article 16. State responsibility for land towards ethnic minorities
There is a policy to support first-time land for individuals who are ethnic minorities and are poor or near-poor households in ethnic minority and mountainous areas, in accordance with customs, practices, beliefs, cultural identity and actual conditions of each region to ensure a stable life as follows:
- There is a land support policy to ensure a stable life for individuals who are ethnic minorities who have been allocated land or leased land by the State as prescribed in Clause 2 of this Article but now have no land or lack land compared to the quota and are poor or near-poor households in ethnic minority and mountainous areas as follows:
(2) In case the land user dies without an heir belonging to the line of inheritance specified in Clause 2, Article 16 of the 2024 Land Law, the State shall recover the land and compensate the heir for assets attached to the land according to the provisions of law;
In case the land user moves from the provincial area where the land is located to another place to live or no longer needs to use the land without donating or transferring the land use right to a person belonging to the inheritance line who is the subject specified in Clause 2, Article 16 of the 2024 Land Law, the State shall recover the land and compensate for the property attached to the land according to the provisions of law for the person whose land is recovered.
The recovered land area is used to continue allocating land and leasing land to other individuals who are ethnic minorities according to the policy prescribed in Article 16 of the 2024 Land Law.
(3) Individuals who are ethnic minorities and are allocated or leased land by the State according to the provisions of Clause 3, Article 16 of the 2024 Land Law are allowed to mortgage their land use rights at the policy bank.
(4) Individuals who are ethnic minorities and are allocated or leased land by the State according to the provisions of Clause 3, Article 16 of the 2024 Land Law are not allowed to transfer, contribute capital, donate, inherit, or mortgage land use rights, except in the cases specified in Clause (1) and Clause (2).
(5) The People's Committee at the commune level is responsible for managing the recovered land area according to regulations.
Thus, individuals who are ethnic minorities and are allocated or leased land by the State according to regulations are only allowed to inherit, donate or transfer land use rights to heirs who are:
- Is an ethnic minority from a poor or near-poor household
- Living in ethnic minority and mountainous areas, in accordance with customs, practices, beliefs, cultural identity and actual conditions of each region to ensure a stable life.
In addition to the above-mentioned cases, individuals who are ethnic minorities and are allocated or leased land by the State according to the provisions of Clause 3, Article 16 of the 2024 Land Law are not allowed to transfer, contribute capital, donate, inherit, or mortgage land use rights to people belonging to other subjects.
Case of agricultural land use
Pursuant to Article 45 of the 2024 Land Law, individuals using agricultural land allocated by the State, by conversion, transfer, inheritance, or donation of legal land use rights from others are only allowed to transfer agricultural land use rights within the same provincial administrative unit to other individuals and are not required to pay income tax from the transfer of land use rights and registration fees.
