The National Assembly passed the Law on Science, Technology and Innovation 2025 (Law No. 93/2025/QH15) dated June 27, 2025.
According to Clause 4, Article 71 of the Law on Science, Technology and Innovation 2025, point m is added after point l, Clause 1, Article 157 of the 2024 Land Law on cases of exemption and reduction of land use fees and land rents as follows:
Use land to build laboratories, land to build technology incubation facilities and incubate science and technology enterprises, land to build experimental facilities, land to build experimental production facilities, land to build provincial-level innovation centers, technology development and innovation of science and technology enterprises; science and technology organization; research and development center; national innovation center, national innovation support center, provincial innovation center, provincial innovation support center.
Thus, the cases of exemption or reduction of land use fees and land rents according to Clause 1, Article 157 of the 2024 Land Law (supplemented in the 2025 Law on Science, Technology and Innovation) are as follows:
- Using land for production and business purposes in investment incentives or in investment incentives according to the provisions of the law on investment and relevant laws, except in cases of land use for commercial housing construction, commercial and service land use;
- Using land to implement housing and land policies for people with revolutionary contributions, war invalids or sick soldiers who are unable to work, martyrs' households who are no longer main laborers or poor people; using land to implement investment projects to build social housing, workers' accommodation in industrial parks, housing for the People's Armed Forces, renovating and rebuilding apartment buildings according to the provisions of the law on housing; land for people who have to relocate when the State reclaims land due to the risk of threatening human life; land for subjects specified in Point a and Point b, Clause 3, Article 124 of the 2024 Land Law who are working in border communes, islands or island districts without commune-level administrative units in areas with difficult socio-economic conditions, areas with especially difficult socio-economic conditions.
- Ethnic minorities using land are exempted from or have reduced land use fees and land rents according to Government regulations;
- Use of land of public service units as prescribed in Point c, Clause 3, Article 120 of the 2024 Land Law;
- Using land to build infrastructure for airports and airports; land to build facilities and works providing aviation services; land to build parking lots and maintenance workshops for public passenger transport activities; land to build works on the ground for the operation and exploitation of underground works;
- Using land to build specialized railway infrastructure; land to build railway industrial works; land to build other auxiliary works directly serving train operations, passenger pick-up and drop-off of railway goods;
- Using land to implement investment projects under the public-private partnership method;
- Using land as a site for building headquarters, dried yard, warehouse, factory; building a direct service facility for agricultural, forestry, aquaculture, and salt production of cooperatives and cooperative unions;
- Using land to build clean water supply and drainage works, wastewater treatment in urban and rural areas;
- Using land other than national defense and security land for national defense and security purposes of military and police enterprises;
- Allocate residential land to households and individuals who, when the State reclaims land attached to housing and have to relocate their residence but do not meet the conditions for compensation for residential land and do not have any other residence in the commune-level administrative unit where the land is reclaimed;
- Use land to build laboratories, land to build technology incubation facilities and incubate science and technology enterprises, land to build experimental facilities, land to build experimental production facilities, land to build provincial-level facilities and shared infrastructure to support scientific research, technology development and innovation of science and technology enterprises; organize science and technology; research and development center; national innovation center, national innovation support center, provincial innovation center, provincial innovation support center.
The 2025 Law on Science, Technology and Innovation takes effect from October 1, 2025, except for Articles 15, 61, 62, 63, 64, 65 and 66 of the 2025 Law on Science, Technology and Innovation takes effect from July 1, 2025.
