Accordingly, the percentage for calculating the annual land rental price is 2% of the land price for calculating land rental fee in cases where the purpose of using rented land is as business premises in the commercial and service sectors (excluding cases of renting land for market purposes); renting land for the area of underground construction exceeding the above-ground area attached to the underground part of the above-ground construction for parking in the premises of an apartment building or in a mixed-use building of offices, commercial services and residential apartments (land for building an expanded basement).
In case the purpose of using the leased land is as a headquarters or independent office (not attached to a construction for production or business), the percentage for calculating the annual land rental price is 1.4% of the land price for calculating land rental fee.
In cases where competent authorities lease land to build infrastructure for transfer or lease land with infrastructure in accordance with the provisions of law (excluding cases of leasing assets attached to land); lease land for internal roads, flower gardens, serving apartment buildings in urban areas (not used for business services); lease land for market purposes; lease land for the area of underground construction exceeding the area above ground attached to the underground part of the above ground construction for parking within the premises of apartment buildings or in mixed-use office, commercial and service buildings and residential apartments (land for building expanded basements), the percentage for calculating the annual land rental unit price is 1% of the land price for calculating land rental.
In case of being on the List of industries and trades with investment incentives; industries and trades with special investment incentives, areas with difficult socio-economic conditions, areas with especially difficult socio-economic conditions, implementation shall comply with the provisions of the law on investment; land used for agricultural, forestry and aquaculture production purposes, the percentage for calculating the annual land rental price is 0.5%.
For underground works used for parking lots and technical infrastructure, in case of land lease with annual land rent payment, the land rental price is equal to 10% of the land rental price on the surface with the form of land lease with annual land rent payment for the same land use purpose. In case of land lease with one-time land rent payment for the entire lease period, the land rental price is equal to 10% of the land rental price on the surface with the form of land lease with one-time land rent payment for the entire lease period with the same land use purpose and land use term.
For underground works used for other purposes, in case of land lease with annual land rent payment, the land rental price is equal to 30% of the land rental price on the surface with the form of land lease with annual land rent payment for the same land use purpose. In case of land lease with one-time land rent payment for the entire lease period, the land rental price is equal to 30% of the land rental price on the surface with the form of land lease with one-time land rent payment for the entire lease period with the same land use purpose and land use term.
For the land area with water surface, the land rental price with annual land rental payment, the land rental price with one-time land rental payment for the entire rental period is calculated at 50% of the annual land rental price or the land rental price with one-time land rental payment for the entire rental period of the adjacent land type assuming the same land use purpose and land use term as the land area with water surface.
In cases of land lease, land lease with water surface, land lease for underground construction before the effective date of this Decision and during the period of land lease price stabilization, the land lease price will continue to be stabilized until the end of the stabilization period.
This Decision comes into force from November 1, 2024.
