Regulations on land use fee reduction for poor people who are allocated land

Lawyer Nguyen Thu Thuy, YouMe Law Firm LLC answers:

Clause 1, Article 19 of Decree No. 103/2024/ND-CP stipulates the reduction of land use fee as follows:

1. 50% reduction in land use fees when competent state agencies allocate land, change land use purposes, or recognize land use rights for the poor, households, or individuals who are ethnic minorities in areas not specified in Point b, Clause 1, Article 18 of this Decree.

Clause 1, Article 18 of Decree No. 103/2024/ND-CP on land use fees and land rent stipulates exemption from land use fees as follows:

1. Land use fees are exempted when competent State agencies allocate land, permit change of land use purpose, recognize land use rights (issue Certificates) within the residential land limit for land users in the following cases:

a) To implement housing and land policies for war invalids or sick soldiers who are unable to work, and families of martyrs who are no longer the main laborers;

b) Poor people, households or individuals who are ethnic minorities living in areas with especially difficult socio-economic conditions, border areas, and islands.

c) Residential land for people who have to relocate when the State reclaims land due to risks threatening human life.

d) Allocating residential land to households and individuals whose land attached to their houses is recovered by the State and who must relocate but are not eligible for compensation for residential land and have no other place to live within the commune-level administrative unit where the land is recovered.

dd) Land area at the cemetery infrastructure investment project for transferring land use rights associated with infrastructure, building a facility to store ashes that the investor arranges to serve the burial of social policy beneficiaries according to the provisions of law on construction, management, and use of cemeteries and cremation facilities.

Thus, poor people when the State allocates land, changes land use purpose, or recognizes land use rights can receive a 50% reduction in land use fees. In cases where poor people live in areas with particularly difficult socio-economic conditions, borders or islands, they are exempt land use fee within the residential land limit for land users according to the regulations cited above.