Ms. N.P.T.N in Tay Ninh asked, based on Decree No. 230/2025/ND-CP of the Government on exemption and reduction of land use fees, in case people are allocated resettlement land when reclaiming land, will they be exempted from land use fees?
Tay Ninh Provincial Tax Department has the following opinion:
Pursuant to Clause 1, Article 4 of Decree No. 230/2025/ND-CP dated August 19, 2025 of the Government, other cases are exempted from or have their land use fees and land rents reduced according to the provisions of Clause 2, Article 157 of the 2024 Land Law as follows:
Exemption from land use fees for land areas allocated within the residential land allocation limit in the following cases:
Allocate resettlement land or allocate land to households and individuals in clusters and residential routes in flooded areas according to the Prime Minister's decision on adjusting and supplementing subjects and mechanisms for borrowing capital to build houses under the cluster construction program, residential routes and housing in areas frequently flooded in the Mekong Delta.
Allocate residential land to fishing villages and people living on rivers and lagoons to move to settle in resettlement areas and resettlement points according to planning, plans and projects approved by competent authorities.
According to the above regulations, the exemption of land use fees for land areas allocated within the residential land allocation limit applies to: Households and individuals allocated resettlement land or allocated land in clusters, residential routes in flooded areas and fishing households and people living on rivers moving to approved resettlement areas.
Therefore, in case of land allocation for resettlement when reclaiming land belonging to the above subjects, the land use fee will be exempted according to regulations.
