Pursuant to Clause 5, Article 17 of Decree 103/2024/ND-CP amended by Point b, Clause 5, Article 1 of Decree 291/2025/ND-CP, the principles for implementing land use fee exemptions and reductions for subjects exempted from land use fee exemptions are as follows:
Article 17. Principles for exemption and reduction of land use fees for subjects exempted from and reduced from land use fees
5. 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 construction of commercial housing 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 without any 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 this Decree shall apply.
Thus, no exemption from land use fees will be applied in cases where:
- 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, specifically:
Using land for production and business purposes in investment incentives or in investment incentives according to the provisions of the law on investment and relevant laws, except in cases of land use for commercial housing construction, commercial and service land use.
