The 2024 Land Law stipulates cases of land use fee reduction from August 1, 2024. Article 157 of the 2024 Land Law stipulates the following cases of land use fee reduction:
- 50% reduction in land use fees when competent state agencies allocate land, change land use purposes, or recognize land use rights for the poor, households, or individuals who are ethnic minorities.
- 50% reduction in land use fees for residential land for subjects specified in Point a and Point b, Clause 3, Article 124 of the Land Law who are working in border communes, islands or island districts without commune-level administrative units in areas with especially difficult socio-economic conditions.
- 30% reduction in land use fees for residential land for subjects specified in Point a and Point b, Clause 3, Article 124 of the Land Law who are working in border communes, islands or island districts without commune-level administrative units in areas with difficult socio-economic conditions.
- Reduce land use fees for residential land within the residential land allocation limit (including land allocation, change of land use purpose, granting of Certificates to current land users) for people with meritorious services to the revolution who are eligible for land use fee reduction according to the provisions of the law on people with meritorious services.
- Reduce land use fees according to the provisions of investment law and relevant laws for cases of land use to implement cemetery infrastructure investment projects to transfer land use rights associated with infrastructure, build facilities to store ash according to the provisions of Point a, Clause 1, Article 157 of the Land Law:
- The list of areas with difficult socio-economic conditions and areas with especially difficult socio-economic conditions is regulated according to the provisions of the law on investment.
The Decree clearly states that, based on the records and documents on land transferred by the state management agency on land according to the provisions of law, the tax authority shall calculate the amount of land use fee payable and the amount of land use fee to be reduced.
Speaking with Lao Dong reporter, lawyer Truong Anh Tu (TAT Law Firm) said that cases eligible for agricultural land fee reduction include:
Reduce land use fees for poor and near-poor households when allocated residential land; Reduce land use fees for officials and civil servants working in border and island communes in particularly difficult areas, with a 50% reduction.
Lawyer Truong Anh Tu recommends that people in the above categories should prepare documents to prove their status, such as a certificate of poor household or related documents, to be considered for a reduction in agricultural land use fees.
