The Government issued Decree No. 230/2025/ND-CP dated August 19, 2025, stipulating other cases exempted from or reduced from land use fees and land rents as prescribed in Clause 2, Article 157 of the 2024 Land Law.
Regarding exemption and reduction of land use fees, Decree No. 230/2025/ND-CP stipulates exemption of land use fees for allocated land areas 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 houses 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.
The Decree stipulates a 30% reduction in annual land use fees for cases of using national defense land in combination with production and economic construction activities as prescribed in Clause 2, Article 201 of the 2024 Land Law, Decree No. 102/2024/ND-CP dated July 30, 2024 of the Government detailing the implementation of a number of articles of the Land Law.
The Minister of National Defense is responsible for assigning competent agencies to calculate the reduced land use fee and include it in the notice of financial obligations of the Ministry of National Defense sent to units and state-owned enterprises assigned by the Ministry of National Defense for management; assigning competent agencies to guide the collection and payment of annual land use fees according to the provisions of Decree 102/2024/ND-CP and this Decree to units and state-owned enterprises assigned by the Ministry of National Defense for management.
In case the competent authority discovers that the subject using national defense land combined with labor production and economic construction activities does not use land in accordance with the land use plan approved by competent authorities, it must return the annual land use fee that has been reduced according to regulations.
Exemption and reduction of land use fees in cases where necessary to implement socio-economic policies, stabilize the macro-economy, support production and business development, ensure social security and resolve issues arising in the practice of annual socio-economic management are implemented as follows: Based on the tasks and solutions in the Socio-Economic Development Plan issued by competent authorities or the tasks assigned by competent authorities, the Ministry of Finance shall submit to the Government regulations on exemption and reduction of land use fees for 1 year as prescribed in this Clause.
This Decree takes effect from August 19, 2025. In case the legal documents cited in this Decree are amended, supplemented, or replaced, the corresponding provisions in the amended, supplemented, or replaced documents shall apply. At the same time, abolish regulations on preferential land rent exemption and reduction for production and business establishments employing people with disabilities as prescribed in Point d, Clause 1, Article 9 of Decree No. 28/2012/ND-CP.
