A resident in Ho Chi Minh City reflected that the resettlement area project invested by a business only serves resettlement arrangement, not housing business. However, current legal regulations only mention the exemption of land use fees for households and individuals who are allocated resettlement land, while there are no specific instructions for project investors.
People are wondering how the land use fee exemption policy in this case will be applied to investors and households arranged for resettlement.
Answering the above content, the Ministry of Finance said that Clause 1, Article 110 of the 2024 Land Law, is detailed in Clause 1, Article 12 and Clause 1, Article 114 of Decree No. 151/2025/ND-CP, stipulating that provincial-level People's Committees and commune-level People's Committees are responsible for establishing and implementing resettlement projects in accordance with legal regulations.
According to Clause 8, Article 118 of the 2024 Land Law, in case organizations use land to build houses for resettlement according to state projects, land will be allocated without collecting land use fees.
The Ministry of Finance also cited Articles 18 and 19 of Decree No. 103/2024/ND-CP, which have been amended and supplemented in Decree No. 291/2025/ND-CP, stipulating cases of exemption and reduction of land use fees. In which, the exemption and reduction of land use fees for households and individuals when the State recovers land and arranges resettlement is implemented according to compensation, support, and resettlement policies and relevant legal regulations.
In addition, Article 111 of the 2024 Land Law stipulates that in case a person whose land is recovered is allocated resettlement land, the land user is responsible for paying land use fees from the land clearance support fund at the location where the land is recovered.
According to the Ministry of Finance, the compensation and resettlement support policy is currently implemented according to Decree No. 88/2024/ND-CP dated July 15, 2024 and related amended and supplemented documents. The policies on compensation and resettlement support are chaired by the Ministry of Agriculture and Environment and submitted to the Government for promulgation.
Based on the above grounds, the Ministry of Finance requests people to compare the provisions of the 2024 Land Law, Decree No. 151/2025/ND-CP, Decree No. 103/2024/ND-CP, Decree No. 291/2025/ND-CP and Decree No. 88/2024/ND-CP to implement. If there are still problems, people can contact the Ministry of Agriculture and Environment for further guidance.
