The Hanoi People's Committee has just issued Decision 67/2025/QD-UBND, stipulating preferential regimes on exemption and reduction of land use fees for cases where the State allocates land, changes land use purposes, or recognizes the right to use residential land, for people with meritorious services to the revolution and relatives of martyrs, according to the provisions of law on preferential treatment for people with meritorious services in Hanoi.
Article 3 of Decision 67/2025/QD-UBND stipulates the preferential regime for exemption and reduction of land use fees in Hanoi as follows:
(1) Land use fee exemption regime
Exemption from land use fees within the residential land allocation limit when the State allocates residential land, converts land use purpose to residential land, recognizes residential land use rights for subjects as prescribed in Points a, b, c, d, d, Clause 1, Article 104 of Decree 131/2021/ND-CP. Specifically:
Exemption from land use fees within the residential land allocation limit when the State allocates residential land, converts land use purpose to residential land, recognizes residential land use rights, when buying state-owned housing for the following subjects:
- Revolutionary activists before January 1, 1945.
- Hero of the People's Armed Forces, Hero of Labor during the resistance war.
- Heroic Vietnamese mothers.
- War invalids, including type B war invalids recognized before December 31, 1993, people enjoying policies such as war invalids, sick soldiers, and resistance fighters infected with toxic chemicals with a body injury rate of 81% or more.
- Relatives of martyrs receiving monthly allowances for death benefits.
(2) Land use fee reduction regime
Reducing land use fees within the residential land allocation limit when the State allocates residential land, converts land use purposes to residential land, and recognizes residential land use rights for subjects as prescribed in Clauses 1, 2, 3, 4, Article 105 of Decree 131/2021/ND-CP, Specifically:
Reducing land use fees within the residential land allocation limit when the State allocates residential land, converts land use purpose to residential land, recognizes residential land use rights, when purchasing state-owned housing for the following subjects:
- Reduced 90% of land use fees within the land allocation limit when the State allocates residential land, changes land use purpose to residential land, recognizes residential land use rights, when purchasing state-owned housing for the following subjects:
+ Revolutionary activists from January 1, 1945 to the August 1945 uprising;
+ War invalids, including type B war invalids recognized before December 31, 1993, who enjoy policies such as war invalids, sick soldiers, and resistance fighters infected with toxic chemicals have a body injury rate of 61% to 80%.
- Reduced 80% of land use fees within the land allocation limit when the State allocates residential land, changes land use purpose to residential land, recognizes residential land use rights, when purchasing state-owned housing for the following subjects:
+ War invalids, including type B war invalids recognized before December 31, 1993, who enjoy policies such as war invalids, sick soldiers, and resistance fighters infected with toxic chemicals have a body injury rate of 41% to 60%.
- 70% reduction in land use fees within the residential land allocation limit when the State allocates residential land, converts land use purpose to residential land, recognizes residential land use rights, when buying state-owned housing for the following subjects:
+ War invalids, including type B war invalids recognized before December 31, 1993, who enjoy policies such as war invalids, sick soldiers, and resistance fighters infected with toxic chemicals have a body injury rate of 21% to 40%.
+ Revolutionary, resistance, national defense, and international service workers were imprisoned or sold by the enemy.
+ The person being awarded or a family member being awarded the "Fatherland's Merit" Medal or the Certificate of "merit to the country" before the August Revolution in 1945, the person being awarded or a family member being awarded the Resistance Medal.
+ Relatives of martyrs.
- Reduced 65% of land use fees within the residential land allocation limit when the State allocates residential land, converts land use purpose to residential land, recognizes residential land use rights, when purchasing state-owned housing for:
+ Resistance fighters in national liberation, national defense, international service.
+ The person being awarded or a family member being awarded a Resistance Medal.
(3) Principles for implementing preferential regimes on exemption and reduction of land use fees
The principle of implementing the preferential regime on exemption and reduction of land use fees is implemented according to the provisions of Article 106 of Decree 131/2021/ND-CP of the Government.
