Decree No. 291/2025/ND-CP amends the provisions of Clause 1, Article 17 of Decree No. 103/2024/ND-CP in the direction that households and individuals who are exempted from or have reduced land use fees will have the area exempted or have reduced one-time land use fees for the area of residential land allocation.
At the same time, it is clarified that the principle of exemption and reduction of land use fees for households and individuals who are ethnic minorities only applies to ethnic minorities living in areas with land...
Accordingly, Decree No. 291/2025/ND-CP amends and supplements Clause 1, Article 17 as follows: Households and individuals who are exempted from or have reduced land use fees as prescribed in Articles 18 and 19, Decree No. 103/2024/ND-CP are only exempted or have reduced one time for land use fees for land areas within the land allocation limit when the State allocates land for housing or is allowed to change the land use purpose from other land to residential land or is recognized as residential land purpose according to the provisions of the law on land.
Exemption and reduction of land use fees for poor households and individuals and ethnic minorities only applies to households and individuals living (permanently residing) in the place where the land is located; the dossier for exemption and reduction of land use fees shall comply with the provisions of law on tax management.
At the same time, Decree No. 291/2025/ND-CP amends and supplements Clause 5, Article 17 of Decree No. 103/2024/ND-CP as follows: Exemption or reduction of land use fees shall not be applied in cases of auction of land use rights to allocate land with land use fees; land for commercial housing construction as prescribed in Point a, Clause 1, Article 157 of the 2024 Land Law.
Exemption and reduction of land use fees in cases of land allocation for resettlement shall comply with the provisions of the Government's Decree on compensation, support and resettlement when the State reclaims land.
In particular, in cases of exemption or reduction of land use fees for people who have to relocate when the State reclaims land due to risks to human life and in cases where the State reclaims land attached to housing and must relocate their residence without meeting the conditions for compensation for residential land and have no other residence in the commune-level administrative unit where the land is reclaimed according to the provisions of Point b, Point l, Clause 1, Article 157 of the 2024 Land Law, the provisions of Point c, Clause 1, Article 18, Clause 1, Article 19 of Decree No. 103/2024/ND-CP shall apply.
Regarding the principle of handling cases where competent state agencies discover that land users have been exempted or reduced from land use fees and land rents but do not meet the conditions for exemption or reduction according to regulations, Decree No. 291/2025/ND-CP amends and supplements Clause 6, Article 17 of Decree No. 103/2024/ND-CP in the direction of:
- Regulate the calculation of land use fees, exempted or reduced land rents that must be recovered according to policies and land prices at the time of calculating land use fees and land rents according to regulations (time of making a decision on land allocation, land lease, land use purpose change, ... or the time of land handover in practice).
- Discrimination in cases where competent state agencies discover that they do not meet the conditions for exemption, reduction or use of land for the wrong purpose and in cases where users request not to apply incentives (voluntary payment of land use fees, land rent) for the exempted or reduced period because they no longer meet the conditions for exemption or reduction to regulate the calculation of land use fees, exempted or reduced land rents that must be recovered in each case accordingly.
- Specifically regulate the responsibilities of tax authorities and agencies with land management functions in calculating, collecting, and paying land use fees, exempted and reduced land rents that must be recovered...
