Pursuant to the provisions of Clause 1, Article 6 of Decree 230/2025/ND-CP on reducing land rent payable in 2025 as follows:
Article 6. Reducing land rent payable in 2025
1. 30% reduction in land rent payable in 2025 for land users as prescribed in Article 4 of the 2024 Land Law who are being leased land by the State in the form of annual land rent payment (including cases with and without legal documents on land but using land but having to pay land rent in 2025 as prescribed and cases where land users are using land but have not completed land records as prescribed by the land law).
The provisions of this Article apply to all cases where land users are not exempted from or have reduced land rent or have expired the exemption or reduction period of land rent and cases where land users are being reduced in land rent according to the provisions of the law on land and other relevant laws.
Accordingly, the State will reduce the land rent payable in 2025 by 30% for land users who are being leased land by the State in the form of annual land rent payment (including cases with and without legal documents on land but using land but having to pay land rent in 2025 according to regulations and cases where land users are using land but have not completed the land records according to the provisions of the law on land).
Thus, people who do not have legal documents on land and are using land but have to pay land rent in 2025 according to regulations will still receive a reduction in land rent in 2025 with a reduction of 30%.
This regulation applies to both cases where land users are not exempted from or have their land rent reduced or have expired and cases where land users are receiving a reduction in land rent according to the provisions of the law on land and other relevant laws.
Note: The scope of this article only refers to exemption and reduction of land use fees and land rents for other cases as prescribed in Clause 2, Article 157 of the 2024 Land Law (including the content of reduction of land rents in 2025).
