Cases of exemption from land rent for the entire lease term

The Lao Dong Newspaper Legal Consulting Office replied:

Article 5 of Decree 230/2025/ND-CP stipulates other cases of exemption or reduction of land use fees and land rents as prescribed in Clause 2, Article 157 of the 2024 Land Law, regulating exemption or reduction of land rents as follows:

1. Exemption from land rent for the entire lease term in the following cases:

a) Using land to build headquarters of social policy banks (including: head office/head office, transaction offices, training centers, training facilities, information technology centers, branches, transaction offices and other affiliated units, if any).

b) Use land to build headquarters of the Bank for Development of Vietnam (including: Head office/head office, transaction office, training center, training facility, information technology center, branch, transaction office and other affiliated units, if any).

c) Using land to build headquarters of non-profit-making state financial funds outside the budget established under the regulations of the Government and the Prime Minister (including: Headquarters, branches, transaction offices and other affiliated units, if any).

d) Using land to build a post office - Commune Culture point.

d) Use land to build a scientific research facility for a science and technology enterprise if it meets the conditions prescribed by law on science and technology, including: Land for building a laboratory, land for building a technology incubator and incubator for a science and technology enterprise, land for building an experimental facility, land for building an experimental production facility.

e) Exemption from land rent for the entire lease term for land belonging to units operating in the field of digital technology industry including: Institute, Center for Innovation, Research and Development of Digital Technology; land belonging to projects producing key digital technology products, software products, semiconductor chips, artificial intelligence.

g) Exemption from land rent for the entire lease term for land to build a Concentrated Digital Technology Park (Infrastructure investors of a Concentrated Digital Technology Park are not allowed to calculate land rent exempted from the infrastructure rental price in a Concentrated Digital Technology Park).

h) Exemption from land rent for the entire lease term for the National Innovation Center.

i) Exemption from land rent for the entire lease term for the area of houses and land serving foreign affairs and diplomacy assigned to public service units (or other public service providers that meet the requirements prescribed by law) with the function of managing houses and land serving foreign affairs for use in the form of subsidy, land use allocation without having to pay and lease to foreign organizations with diplomatic functions, foreign offices under special preferential policies of the State according to the decision of competent authorities that continue to use land in the form of land lease prescribed in Clause 8, Article 255 of the 2024 Land Law (or use land in the form of land lease prescribed in Point a, Clause 3, Article 120 of the 2024 Land Law).

k) Exemption from land rent for the entire lease term for land other than national defense land of a military unit with the function of providing public services according to the model of a public service unit.

Thus, the above cases are exempted from land rent for the entire lease term.