Decree 87/2025/ND-CP on reduction of land rental for 2024

DECREE

On reduction of land rental for 2024

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Pursuant to the Law on Organization of the Government dated February 18, 2025;

Pursuant to the Land Law dated January 18, 2025; the Law Amending and Supplementing a Number of Articles of the Land Law No. 31/2024/QH15, Housing Law No. 27/2023/QH15, Law on Real Estate Business No. 29/2023/QH15 and Law on Credit Institutions No. 32/2024/QH15 dated June 26, 2024;

Pursuant to the Law on Tax Administration dated June 13, 2019; the Law Amending and Supplementing a Number of Articles of the Law on Securities, Accounting Law, Law on Independent Audit, Law on the State Budget, Law on Management and Use of Public Property, Law on Tax Administration, Law on Personal Income Tax, Law on the National Reserve and Law on Handling of Administrative Violations dated November 29, 2024;

Pursuant to the National Assembly Standing Committee’s Resolution No. 1567/NQ-UBTVQH15 dated March 21, 2025, on approval of the reduction of land rental for 2024, and promulgation of the Government's Decree on reduction of land rental for 2024;

At the proposal of the Minister of Finance;

The Government promulgates the Decree on reduction of land rental for 2024.

Article 1. Scope of regulation

This Decree regulates the reduction of land rental for 2024.

Article 2. Subjects of application

1. Land users as prescribed in Article 4 of the 2024 Land Law directly leasing land from the State with annual land rental payment under competent state agencies’ land lease decisions or contracts or certificates of land use rights and ownership of land-attached assets which are in force during 2024. In cases where, in 2024, the land user has not completed land-related legal procedures but, by the time of submitting the application dossier for land rental reduction under this Decree, has fulfilled such procedures (possessing a land lease decision or contract, or a certificate of land use rights and ownership of land-attached assets in the form of annual land rental payment), such land user shall be eligible for land rental reduction under this Decree.

This provisions also apply to land users ineligible for land rental exemption or reduction, land users whose land rental exemption or reduction period expires, as well as those eligible for land rental reduction as specified in the land law and other relevant laws.

2. Agencies competent to process application dossiers for land rental reduction; other related agencies, organizations and individuals.

Article 3. Land rental reduction level

1. A reduction of 30% in land rental payable for the year 2024 shall apply to land users specified in Clause 1 Article 2 of this Decree.

2. Land rental reduction levels specified in Clause 1 of this Article shall be calculated based on payable land rental amounts for 2024 as specified by law. No reduction shall apply to outstanding land rent debts from previous years or any late payment amounts (if any). In case a land user is entitled to the prescribed land rental reduction, and/or the reduction of expenses for compensation and ground clearance as prescribed by law, a reduction of land rental specified in Clause 1 of this Article shall be calculated based on the land rental amount he/she/it has to pay (if any) after reduction and/or deduction in accordance with laws.

Article 4. Application dossiers for land rental reduction

A written request for land rental reduction for 2024 of a land user, made according to the Form provided in Appendix to this Decree (the original).

Land users shall bear responsibility before law for the truthfulness and accuracy of their provided information and their requests for land rental reduction, so as to ensure eligible subjects entitled to land rental reduction under this Decree.

Article 5. Order and procedures for land rental reduction

1. The land user shall submit a written request for land rental reduction  (in person, via postal service, by using electronic means or other forms as prescribed by the law on tax administration) to the tax office or another agency in accordance with the land law, and the law on tax administration from the effective date of this Decree until the end of July 31, 2025. In case such request for land rental reduction is submitted after July 31, 2025, he/she/it shall not be entitled to land rental reduction specified in this Decree.

2. Based on the written request for land rental reduction submitted by a land user under Clause 1 of this Article, and the land user’s notice for land rental payment for 2024 (if any), within 30 days after receiving a written request for land rental reduction specified in Article 4 of this Decision, a competent agency shall determine the to-be-reduced land rental amount and issue the decision on land rental reduction in accordance with the land use levy and land rental law, and the law on tax administration.

3. In case a land user has had his/her/its land rental reduced under a competent agency’s decision in accordance with this Decree but through investigation and examination, a state management agency detects that the land user is ineligible for land rental reduction as specified in this Decree, he/she/it shall refund to the state budget the reduced land rental amount and late-payment interest calculated based on the amount reduced under the law on tax administration.

4. In case a land user already paid land rental amount for 2024 but the competent agency determined and decided to reduce his/her/its land rental amount with an arising overpaid amount, he/she/it shall have the overpaid amount cleared against the land rental amount of the subsequent period or the subsequent year in accordance with the law on tax administration and other relevant laws. In case there is no subsequent land rental period, his/her/its overpaid amount shall be cleared or refunded in accordance with the law on tax administration and other relevant laws.

Article 6. Effect

1. This Decree takes effect from the date of its signing for promulgation.

2. In case any documents referred to in this Decree are amended, supplemented or replaced, the amending, supplementing or replacing ones shall prevail.

Article 7. Implementation responsibility

1. The Ministry of Finance shall take responsibility for directing, organizing the implementation and settling problems arising in the course of implementation of this Decree.

2. Ministers, Heads of ministerial-level agencies, heads of government-attached agencies, chairpersons of People’s Committees of provinces and centrally-run cities shall conduct the examination and inspection, timely handle violations in accordance with law provisions (if any).

3. People's Committees of provinces and centrally-run cities shall direct local functional agencies to promptly organize the reduction of land rental specified in this Decree.

4. Ministers, heads of ministerial-level agencies, heads of government-attached agencies, chairpersons of People’s Committees of provinces and centrally-run cities, land users and relevant entities shall be responsible for the implementation of this Decree./.

* All Appendices are not translated herein.