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

DECREE

On the 2024 land rental reduction^[1]

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

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

Pursuant to the June 13, 2019 Law on Tax Administration; and the November 29, 2024 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 National Reserves, and Law on Handling of Administrative Violations;

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

At the proposal of the Minister of Finance;

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

Article 1. Scope of regulation

This Decree provides the land rental reduction of 2024.

Article 2. Subjects of application

1. Land users as defined in Article 4 of the 2024 Land Law that are currently leased land by the State under land lease decisions, land lease contracts or certificates of land use rights and ownership of land-attached assets with annual land rental payment issued by competent state agencies and remaining effective in 2024. Land users who did not complete land-related procedures in 2024 but have completed such procedures by the time of submitting their dossiers of request for land rental reduction under this Decree (such a dossier must comprise a land lease decision, land lease contract or certificate of land use rights and ownership of land-attached assets with annual land rental payment) will be entitled to land rental reduction under this Decree.

This Regulation applies to both land users that are ineligible for land rental exemption or reduction or have their land rental exemption or reduction period expired, and those that are currently exempt from land rental in accordance with the land law and other relevant laws.

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

Article 3. Land rental reduction levels

1. To reduce the 2024 payable land rental amounts by 30% for the land users specified in Clause 1, Article 2 of this Decree.

2. The land rental reduction level specified in Clause 1 of this Article shall be calculated based on the 2024 payable land rental amounts in accordance with law. The reduction shall not be applied to unpaid land rental amounts for years preceding 2024 or late-payment interest amounts (if any). For land users that are currently entitled to land rental reduction in accordance with law and/or deduction for compensation and site clearance in accordance with the regulations on land rental, the reduction level specified in Clause 1 of this Article shall be calculated based on the remaining payable land rental amount (if any) after such reduction and/or deduction have/has been applied in accordance with law.

Article 4. Dossiers of request for land rental reduction

The original written request for land rental reduction in 2024, made by land users according to the Form provided in the Appendix to this Decree.

Land users shall take responsibility before law for the truthfulness and accuracy of information provided in their written requests for land rental reduction, ensuring compliance with this Decree’s provisions on subjects eligible for land rental reduction.

Article 5. Order and procedures for land rental reduction

1. From the effective date of this Decree through July 31, 2025, every land user shall submit 1 written request for land rental reduction (by handsdelivery, by post, via electronic means or by other means in accordance with the law on tax administration) to a tax office or another agency in accordance with the land law and law on tax administration. Land rental reduction shall not be applied under this Decree for cases in which land users submit their written requests for land rental reduction after July 31, 2025.

2. Based on written requests for land rental reduction submitted by land users as specified in Clause 1 of this Article, and notices of 2024 land rental payment by land users (if any); within 30 days after receiving a written request for land rental reduction as specified in Article 4 of this Decree, the competent agency shall determine the to-be-reduced land rental amount, and issue a decision on land rental reduction in accordance with the regulations on land use levy, land rental and tax administration.

3. Land users that have been granted land rental reduction decisions by competent agencies under this Decree but later detected by state management agencies through inspection or examination to be ineligible for land rental reduction under this Decree shall remit into the state budget the reduced land rental amounts and late-payment interest amounts calculated on the reduced land rental amounts in accordance with the law on tax administration.

4. For land users that have already paid the 2024 land rental amounts, if overpaid amounts arise after competent agencies determine and decide on land rental reduction, such overpaid amounts shall be cleared against their land rental amounts for the subsequent period or the following year in accordance with the law on tax administration and other relevant laws. In case there is no subsequent period for which land rental is payable, such an overpaid amount shall be offset or refunded in accordance with the law on tax administration and other relevant laws.

Article 6. Effect

1. This Decree takes effect on the date of its signing.

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

Article 7. Implementation responsibility

1. The Ministry of Finance shall direct and organize the implementation of this Decree and handle problems arising therein.

2. Ministers, heads of ministerial-level agencies, heads of government-attached agencies, and chairpersons of provincial-level People’s Committees shall inspect, examine, and promptly and strictly handle acts of violation in accordance with law (if any).

3. Provincial-level People’s Committees shall direct local functional agencies to promptly reduce land rental under this Decree.

4. Ministers, heads of ministerial-level agencies, heads of government-attached agencies, chairpersons of provincial-level People’s Committees, land users, and other related subjects shall implement this Decree.-

On behalf of the Government
For the Prime Minister
Deputy Prime Minister
TRAN HONG HA