Fundamentally innovate the policy of calculating and preferential land rent for socialization projects
The National Assembly has passed Resolution No. 254/2025/QH15, effective from January 1, 2026, on stipulating a number of specific mechanisms and policies to remove difficulties and obstacles in the process of organizing the implementation of the 2024 Land Law.
To institutionalize Resolution No. 254/2025/QH15, the Government has issued Decree No. 50/2026/ND-CP dated January 31, 2026, detailing the contents related to land use fees and land rent.
Along with Decree No. 49/2026/ND-CP and other guiding documents, the legal system on land finance in general and on land use fees and land rent in particular has been improved in a more synchronous, transparent and feasible direction.
One of the important highlights of Resolution No. 254/2025/QH15 and Decree No. 50/2026/ND-CP is the fundamental innovation of the policy on calculating and preferential land rent for projects in the field of socialization.
This policy aims to strongly attract social resources to invest in essential areas such as education - training, vocational training, health, culture, sports, environment and forensic examination.
Expanding the subjects of incentives, strong decentralization for localities
According to new regulations, the scope of application of incentives is expanded, including socialization projects belonging to and not belonging to the fields and areas of investment incentives according to investment law.
The highlight is the strong decentralization to localities: Provincial People's Committees submit to the People's Councils of the same level to decide on the preferential level of land rent exemption for each area and field to apply to socialization projects under the list of socialization types and criteria issued by the Prime Minister to suit the actual situation in the locality.
The principle of determining incentives is designed flexibly, with a minimum level according to general regulations and a maximum level of land rent exemption for the entire lease term.
This helps investors significantly reduce land access costs, creating conditions for concentrating resources to improve the quality of public services serving the people.
In parallel with incentives, the policy also clearly stipulates the responsibilities of socialization facilities. After the project goes into operation, the competent authority will check the compliance with the socialization criteria committed.
In case of not meeting the conditions or using the land for the wrong purpose, the violating unit will have its entire land rent that has been exempted or reduced recovered and must pay an additional late payment amount according to the provisions of law on tax management.
Giving unprecedented special incentives on land rent for science, technology, innovation and digital transformation.
In order to institutionalize Resolution No. 57-NQ/TW of the Politburo, the new policy (Resolution No. 254/2025/QH15 and Decree No. 50/2026/ND-CP) has reserved unprecedented special incentives on land rent for the fields of science, technology, innovation and national digital transformation.
Accordingly, many types of science and technology facilities are exempt from land rent for the entire lease term, including:
- Land for building laboratories, technology incubators, and science and technology enterprise incubators;
- Experimental facilities, experimental production;
- Institutes and research and development centers for digital technology;
- Project to produce key digital technology products, software, semiconductor chips, artificial intelligence.
The National Innovation Center and concentrated digital technology zones enjoy a lifetime land rent exemption mechanism
In particular, the National Innovation Center and concentrated digital technology zones enjoy a lifetime land rent exemption mechanism.
Infrastructure investors of concentrated digital technology parks are not allowed to include exempt land rent in infrastructure rental prices, thereby contributing to reducing input costs and increasing attractiveness to high-tech investors.
For investment projects in the High-Tech Park, the level of land rent exemption from 15 to 19 years after the basic construction period is widely applied; projects belonging to the list of special investment incentive industries and occupations may be exempted from land rent for the entire lease term.
The State also commits to ensuring land funds for science and technology development, but requires beneficiary units to use land for the right purpose. In case of violation, the entire amount of land rent that has been exempted or reduced will be recovered along with late payment interest.
