Based on Clause 1, Article 10 of Resolution 254/2025/QH15 stipulating cases of being exempt from land use fees and land rent as follows:
Article 10. Exemption and reduction of land use fees, land rent; payment of land use fees, land rent when changing land use purposes
1. In case of being exempt from land use fees and land rent, there is no need to carry out procedures to determine land price, calculate land use fees and land rent, and no need to carry out procedures to request exemption from land use fees and land rent, except in cases where land use fees and land rent are only exempted for a number of years.
In case of annual land rent reduction according to the Government's regulations in the practice of annual socio-economic management, land users do not have to carry out procedures to request a reduction in land rent.
Thus, in case of being exempt from land use fees, there is no need to carry out procedures for calculating land use fees and no need to carry out procedures to request exemption from land use fees and land rent, except in cases where land use fees and land rent are only exempted for a number of years.
Based on Article 18 of Decree 103/2024/ND-CP amended by points a, b, clause 6, Article 1 of Decree 291/2025/ND-CP, the cases eligible for land use fee exemption are as follows:
(1) Exemption from land use fees when a competent state agency allocates land, allows land use purpose conversion, and recognizes land use rights (issues Certificates) within the residential land limit for land users in the following cases:
- To implement housing and land policies for wounded soldiers or sick soldiers who are unable to work, families of martyrs who no longer have main labor;
- Poor people, households or individuals who are ethnic minorities living in areas with particularly difficult socio-economic conditions, borders, and islands.
- Residential land for people who must be relocated when the State recovers land due to the risk of threatening human life.
- Land area in the cemetery infrastructure investment project to transfer land use rights attached to infrastructure, build ashes storage facilities that the investor arranges to serve burial for social policy beneficiaries in accordance with the law on construction, management, and use of cemeteries and cremation facilities.
(2) Exemption from land use fees within the residential land allocation limit when issuing the Certificate for the first time for land due to conversion of land use purpose from non-resident land to residential land due to household separation for households of ethnic minorities, poor households in areas with particularly difficult socio-economic conditions, ethnic minority and mountainous areas according to the List of areas with particularly difficult socio-economic conditions prescribed by the Government and the Prime Minister.
(3) Exemption from land use fees for residential land within the limit of residential land allocation (including land allocation, change of land use purpose, issuance of Certificates to land users) for households and people with meritorious services to the revolution who are eligible for land use fee exemption according to the provisions of law on people with meritorious services.
Exemption from land use fees to implement investment projects to build social housing, housing for people's armed forces, renovate and rebuild apartment buildings according to the provisions of housing law.
(4) The exemption of land use fees in other cases specified in Clause 2, Article 157 of the 2024 Land Law is proposed by ministries, branches, and provincial-level People's Committees to send to the Ministry of Finance for summarization and submission to the Government for regulation after obtaining the consent of the National Assembly Standing Committee.
(5) Authority to decide on land use fee exemption.
The person with authority to decide on land allocation according to the provisions of Article 123 of the 2024 Land Law decides on the exemption of land use fees when deciding to allocate land, change land use purposes, and recognize land use rights for subjects corresponding to subjects under land allocation authority according to dossiers submitted by land management agencies; clearly stating the content: reason for exemption, area eligible for land use fee exemption.
