Subjects assigned land with land use fees

Lao Dong Newspaper Legal Consulting Office replied:

Article 119 of the 2024 Land Law (effective from August 2024) stipulates land allocation with land use fee collection as follows:

1. Individuals are allocated residential land.

2. Economic organizations are allocated land to implement investment projects to build commercial housing, social housing, and housing for the people's armed forces; investment projects to renovate and rebuild apartment buildings in accordance with the provisions of the law on housing; implement cemetery infrastructure investment projects to transfer land use rights associated with infrastructure; and build facilities to store ashes.

3. Overseas Vietnamese people and foreign-invested economic organizations are allocated land to carry out commercial housing construction investment projects in accordance with the provisions of the law on housing; use land from receiving real estate project transfers in accordance with the provisions of the law on real estate business in cases where the State allocates land with land use fees collected.

4. Households, individuals, people of Vietnamese origin residing abroad, economic organizations, and economic organizations with foreign investment capital who are allocated land and are compensated in land when the State reclaims land according to the provisions of this Law.

5. Land allocation as prescribed in this Article shall be carried out in accordance with the provisions of Articles 124, 125 and 126 of this Law.

Thus, the subjects assigned land with land use fees are regulated as above.