Decree 230/2025/ND-CP land use levy and land rental exemption cases

DECREE

Providing for other cases eligible for exemption or reduction of land use levy and land rental in accordance with Clause 2 Article 157 of the 2024 Land Law

Pursuant to the Law on Government Organization No. 63/2025/QH15;

Pursuant to the Land Law No. 31/2024/QH15, which was amended and supplemented by a number of articles under the Laws No. 43/2024/QH15, No. 47/2024/QH15, No. 58/2024/QH15, Law No. 71/2025/QH15, No. 84/2025/QH15, No. 93/2025/QH15 and No. 95/2025/QH15;

Pursuant to the Law on Tax Administration No. 38/2019/QH14, which was amended and supplemented by a number of articles under Law No. 56/2024/QH15;

Pursuant to Resolution No. 1636/NQ-UBTVQH15 of the Standing Committee of the National Assembly on other cases eligible for exemption or reduction of land use levy and land rental in accordance with Clause 2 Article 157 of the 2024 Land Law (including the contents on reduction of land rental in 2025);

At the proposal of the Minister of Finance;

The Government promulgates the Decree providing for other cases eligible for exemption or reduction of land use levy and land rental in accordance with Clause 2 Article 157 of the 2024 Land Law.

Article 1. Scope of regulation

This Decree provides for other cases eligible for exemption or reduction of land use levy and land rental in accordance with Clause 2 Article 157 of the 2024 Land Law (including the contents on reduction of land rental in 2025).

Article 2. Subjects of application

State agencies, land users, and other entities related to the exemption or reduction of land use levy and land rental in accordance with the provisions of this Decree.

Article 3. Principles, order, procedures, and competence for exemption or reduction of land use levy and land rental

1. The principles for exemption or reduction of land use levy and land rental for the cases provided in this Decree shall be implemented in accordance with Article 157 of the 2024 Land Law; Articles 17 and 38 of the Government’s Decree No. 103/2024/ND-CP dated July 30, 2024 providing for land use levy and land rental.

2. The exemption from land use levy in cases of allocation of resettlement land shall be implemented in accordance with the provisions of the Decree on compensation, support, resettlement upon land recovery by the State, except for the cases prescribed in Clause 1, Article 4 of this Decree.

3. The exemption or reduction of land rental for projects on construction of working offices of foreign diplomatic missions, foreign consular posts, and representative offices of international organizations in Vietnam under international treaties to which Vietnam is a member shall be implemented in accordance with the signed (committed) treaties or on the principle of reciprocity.

4. The order, procedures, and competence for exemption or reduction of land use levy and land rental for the cases prescribed in this Decree shall be implemented in accordance with the provisions of Articles 18, 19, 21, 39, 40 and 41 of Decree No. 103/2024/ND-CP.

5. Persons competent to decide on land allocation or land lease in accordance with Article 123 of the 2024 Land Law shall decide on exemption of land use levy and land rental when deciding on land allocation, land lease, change of land use purpose, or recognition of land use rights for subjects corresponding to the subjects under competence for land allocation and land lease as prescribed in this Decree, except for the cases prescribed in Clauses 3, 5 and 6, Article 5 of this Decree; in which the following details must be clearly stated: the reason for exemption; the land area exempted from land use levy, land rental; the duration of land rental exemption. In cases of exemption of land rental as prescribed in Clauses 3, 5 and 6, Article 5 of this Decree, the tax authority shall decide on the exemption of land rental in accordance with the provisions.

6. In cases eligible for exemption of land use levy or land rental under the provisions of this Decree, land users shall not be required to carry out procedures for applying for exemption of land use levy or land rental; shall only be required to provide information to the competent authority on being entities eligible for exemption of land use levy or land rental under the provisions of this Decree.

7. In cases where this Decree provides for principles, order, procedures, and competence for exemption or reduction of land use levy and land rental that differ from the provisions of Decree No. 103/2024/ND-CP, the provisions of this Decree shall apply.

Article 4. Exemption and reduction of land use levy

1. Exemption from land use levy shall apply to the land area allocated within the residential land allocation quota in the following cases:

a) Allocation of residential land for resettlement or allocation of land to households and individuals in clusters and lines of residential areas in flood-prone regions under the decision of the Prime Minister on adjustment and supplementation of eligible entities and loan mechanisms for housing construction under the program of building clusters and lines of residential areas and housing in areas of frequent flooding in the Mekong River Delta.

b) Allocation of residential land to households of fishing villages and people living on rivers, lagoons who are relocated to settle in resettlement areas, sites in accordance with master plans, plans, and projects approved by the competent authority.

2. A reduction of 30% of the annual land use levy shall apply to cases of use of defense land in combination with production labor activities and economic construction as prescribed in Clause 2, Article 201 of the 2024 Land Law, the Government’s Decree No. 102/2024/ND-CP dated July 30, 2024 detailing the implementation of a number of articles of the Land Law; specifically as follows:

a) The Minister of National Defence shall be responsible for assigning the competent functional agency to calculate the reduced land use levy amount and record it in the notice of financial obligations of the Ministry of National Defence sent to the units and state-owned enterprises under the management of the Ministry of National Defence; and for assigning the competent functional agency to provide guidance on the collection and payment of the annual land use levy in accordance with the provisions of Decree No. 102/2024/ND-CP and this Decree to the units and state-owned enterprises under the management of the Ministry of National Defence.

b) In cases where, through inspection, the competent functional agency detects that the entity using defense land in combination with production and economic development activities fails to use the land in accordance with the land use plan approved by the competent authority, entity shall be required to repay the amount of annual land use levy that has been reduced in accordance with the provisions.

3. Exemption or reduction of land use levy in cases of necessity for the implementation of socio-economic policies, stabilization of the macro-economy, support for the development of production and business, ensuring social security, and resolving issues arising in the practical management of socio-economic affairs on an annual basis shall be implemented as follows: Based on the tasks and solutions provided in the socio-economic development plan promulgated by the competent authority or the tasks assigned by the competent authority, the Ministry of Finance shall submit to the Government for regulation the exemption or reduction of land use levy for one year in accordance with the provisions of this Clause.

Article 5. Exemption and reduction of land rental

1. Exemption from land rental for the entire lease term shall apply to the following cases:

a) Use of land for construction of the head office of the social policy bank (including headquarters/main office, head transaction office, training center, training establishment, information technology center, branch, transaction office, and other affiliated units, if any).

b) Use of land for construction of the head office of the Vietnam development bank (including headquarters/main office, head transaction office, training center, training establishment, information technology center, branch, transaction office, and other affiliated units, if any).

c) Use of land for construction of the head office of off-budget state financial funds operating on a non-profit basis established under the provisions of the Government or the Prime Minister (including head office, branch, transaction office, and other affiliated units, if any).

d) Use of land for construction of Commune Cultural Post Office.

dd) Use of land for construction of scientific research establishments of science and technology enterprises if satisfying the conditions prescribed by the law on science and technology, including land for construction of laboratories, land for construction of technology incubators and science and technology business incubators, land for construction of experimental establishments, and land for construction of trial production establishments.

e) Exemption from land rental for the entire lease term for land of entities operating in the field of digital technology industry, including Institutes, Centers for innovation, research and development of digital technology; land of projects for production of key digital technology products, software products, semiconductors, artificial intelligence.

g) Exemption from land rental for the entire lease term for land used to construct Concentrated Digital Technology Parks (the infrastructure investors of Concentrated Digital Technology Parks shall not include the exempted land rental into the price of infrastructure leasing within the Concentrated Digital Technology Park).

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

i) Exemption from land rental for the entire lease term for the area of houses and land serving external relations and diplomacy, which are allocated to public non-business units (or other public service providers meeting the requirements prescribed by law) having the function of managing houses and land serving external relations for use on a reciprocal basis, allocation without land, house use payment, and for foreign organizations with diplomatic functions and foreign offices leased under the special preferential policies of the State in accordance with the decision of the competent authority, and continue to use the land in the form of land lease as prescribed in Clause 8, Article 255 of the 2024 Land Law (or use the land in the form of land lease as prescribed at Point a Clause 3 Article 120 of the 2024 Land Law).

k) Exemption from land rental for the entire lease term for non-defense land of military units having the function of providing public services under the model of public non-business units.

2. Exemption or reduction of land rental for enterprises having investment projects in agriculture and rural areas shall comply with the provisions of the Government on mechanisms and policies to encourage enterprises to invest in agriculture and rural areas.

3. Exemption or reduction of land rental for cases where land users are leased land by the State with annual rental payment for use for agricultural production, forestry, aquaculture, or salt production and suffer from natural disasters or fire shall be implemented as follows:

a) In cases where the land lessee is an organization subject to corporate income tax and has been operating production and business for 03 years or more, the amount of land rental to be exempted or reduced shall be determined based on the percentage (%) of damage. The percentage (%) of damage shall be determined based on the value of damage in the year as recorded in the Minutes on determination of the extent and value of damage in accordance with the law on tax administration and the average taxable revenue of the 03 preceding consecutive years; specifically as follows:

a1) In cases where the percentage (%) of damage is less than 40%, land rental reduction shall be considered according to the percentage (%) corresponding to the percentage (%) of damage for the year of damage.

a2) In cases where the percentage (%) of damage is 40% or more, exemption from land rental shall apply for the year of damage.

a3) Land users shall submit a dossier for reduction of land rental in accordance with the law on tax administration in order to be entitled to land rental reduction as prescribed in this Clause. In cases of exemption from land rental, land users shall not be required to carry out procedures for application for land rental exemption, shall only be required to provide information to the tax authority that they fall within the category eligible for land rental exemption.

a4) Based on the dossier for application for reduction of land rental submitted by land users or the information provided by land users, the tax authority shall take the lead, coordinate with the state land administration authority, the investment registration authority, the financial authority, and other relevant authorities (where necessary) to carry out inspections and specifically determine the percentage (%) of damage as a basis for exemption or reduction of land rental in accordance with items a1 and a2 of this Point.

b) In cases where the land lessee is a household, individual, or organization with a production and business operation period of less than 03 years, the amount of land rental to be reduced shall be determined based on the value of damage after deducting the amounts supported by the State in accordance with the law, and shall be implemented as follows:

b1) Land users suffering from natural disasters or fire shall be entitled to a reduction of land rental corresponding to the value of damage after deducting the value of State support amounts in accordance with the law; the amount of land rental payable by the land lessee in the year of damage shall be determined as follows:

In which: The land rental of the year eligible for reduction shall be the land rental calculated in accordance with Clause 1, Article 30 of Decree No. 103/2024/ND-CP; the reduced amount of land rental shall not exceed the amount of land rental payable by the land user as prescribed by law.

b2) Land users shall submit a dossier for reduction of land rental to the tax authority in accordance with the law on tax administration in order to be entitled to land rental reduction as prescribed in this Clause.

b3) Based on the information on the value of damage in the Minutes on determination of the extent and value of asset damage and the dossier for reduction of land rental in accordance with the law on tax administration of the land user, the tax authority shall issue a decision on reduction of land rental as prescribed by law.

4. Reduction of land rental for cases where land users are leased land by the State with annual rental payment for use for production and business purposes (except for projects using land for agricultural production, forestry, aquaculture, or salt production) but have to temporarily suspend operations to overcome the consequences of natural disasters, fire, or force majeure accidents shall be implemented as follows:

a) The period of land rental reduction shall be the period of suspension of production and business operations as certified by the state management agency on investment registration or by the agency assigned by the provincial-level People’s Committee to determine the suspension period of production and business operations in accordance with the law.

b) The amount of land rental reduced shall be determined as 50% of the amount of land rental payable for the period of land rental reduction as prescribed at Point a of this Clause.

c) Land users shall submit a dossier for reduction of land rental to the tax authority in accordance with the law on tax administration. Based on the dossier for reduction of land rental of the land user, the tax authority shall issue a decision on reduction of land rental as prescribed by law.

5. Exemption or reduction of land rental for organizations (including enterprises; public non-business units; cooperatives, unions of cooperatives operating in the fields of agriculture, forestry, aquaculture, which are leased land by the State with annual rental payment to use land for agricultural production, forestry, aquaculture purposes (hereinafter referred to as organizations and labor-using units) that employ employees being ethnic minorities legally residing in provinces, centrally-run cities, and Areas with administrative boundaries eligible for support policies under the Prime Minister’s Decision on providing support to organizations and labor-using units employing ethnic minority people in mountainous and specially disadvantaged areas, shall be implemented as follows:

a) A reduction of 50% of land rental shall apply to organizations and labor-using units with the percentage (%) of ethnic minority employees, determined in accordance with Point c of this Clause, from 30% to less than 50%.

b) Exemption from land rental shall apply to organizations and labor-using units with the percentage (%) of ethnic minority employees, determined in accordance with Point c of this Clause, from 50% or more.

c) The percentage (%) of ethnic minority employees used as the basis for exemption or reduction of land rental shall be determined according to the following formula:

In which:

The average annual number of employees who are ethnic minorities shall be determined as the total number of ethnic minority employees having labor contracts or contract for work assignment and acceptance with a duration of 12 months or more, working in the fields of agriculture, forestry, aquaculture during the 12 months of the year preceding the year of budget preparation (the year of land rental payment), divided (:) by 12.

The average annual number of regularly employed employees present at work shall be determined as the total number of employees regularly working in the fields of agriculture, forestry, aquaculture during the 12 months of the year preceding the year of budget preparation (the year of land rental payment), divided (:) by 12.

In cases where the organizations and labor-using units have just commenced operations, the number of months in the first year shall be calculated according to the number of months of operation in that year.

d) Employees regularly working shall be those employees working according to the attendance register of the organizations and labor-using units (excluding part-time employees and employees having labor contracts of less than 12 months) and employees working under contract for work assignment and acceptance (one contract for work assignment and acceptance shall be substituted for one labor contract, and the contract for work assignment and acceptance must have a contract performance duration of 12 months or more).

dd) An ethnic minority person under a contract for work assignment and acceptance shall be the person directly signing the contract for work assignment and acceptance with the organization and labor-using unit.

e) Exemption or reduction of land rental shall be based on the percentage (%) of ethnic minority employees employed in the year preceding the year of land rental payment.

g) Within 30 days prior to the date of the first land rental payment notice issued by the tax authority (on May 31 from the second lease year onwards), the organization and labor-using unit shall provide the tax authority with a dossier for reduction of land rental in accordance with the law on tax administration in order to be entitled to reduction of land rental as prescribed in this Clause. In cases of exemption from land rental, the organization and labor-using unit shall not be required to carry out procedures for application for land rental exemption; shall only be required to provide information that they fall within the category eligible for land rental exemption as prescribed in this Clause to the tax authority within 30 days prior to the date of land rental payment notice issued by the tax authority. The tax authority, based on the dossier and information provided by the organization and labor-using unit, shall decide on exemption or reduction of land rental of the organization and labor-using unit in accordance with the provisions of this Clause.

h) Annually, if the percentage (%) of ethnic minority employees employed does not change, or changes without affecting the level of land rental exemption or reduction already decided by the competent agency or person, the organization and labor-using unit shall only be required to submit a report on the employment situation of ethnic minority employees in the planning year for the tax authority’s information and monitoring; if the percentage (%) of ethnic minority employees employed changes and affects the level of land rental exemption or reduction already decided by the competent agency or person, the organization and labor-using unit shall comply with the provisions at Point g of this Clause for the tax authority to decide on the adjustment of the land rental exemption or reduction in accordance with regulations.

i) In case the competent state agency conducts an inspection and determines that the organization and labor-using unit does not employ employees being ethnic minorities, or that the percentage (%) of ethnic minority employees employed does not meet the required percentage (%) for entitlement to land rental exemption or reduction in accordance with the provisions of this Clause, the information shall be transferred to the tax authority for implementation of notification to the organization and labor-using unit to pay the land rental that has been exempted or reduced in accordance with the provisions of Decree No. 103/2024/ND-CP.

6. Exemption of or reduction of land rental for organizations and units employing employees being persons with disabilities (hereinafter referred to as organizations and labor-using units) that are leased land by the State with annual rental payment for use for production and business purposes shall be implemented as follows:

a) A reduction of 50% of land rental in the year shall apply to organizations and labor-using units with the percentage (%) of employees being persons with disabilities, determined in accordance with Point c of this Clause, from 30% to less than 70%.

b) Exemption from land rental in the year shall apply to organizations and labor-using units with the percentage (%) of employees being persons with disabilities, determined in accordance with Point c of this Clause, from 70% or more.

c) The determination of employees being persons with disabilities and the percentage (%) of employees being persons with disabilities shall be implemented in accordance with the 2010 Law on Persons with Disabilities, the Government’s Decree No. 28/2012/ND-CP dated April 10, 2012 detailing and guiding the implementation of a number of articles of the Law on Persons with Disabilities as amended and supplemented in 2021, and the guiding documents for implementation of Decree No. 28/2012/ND-CP.

d) Exemption or reduction of land rental shall be based on the percentage (%) of employees being persons with disabilities in the year preceding the year of land rental payment.

dd) Within 30 days prior to the date of the first land rental payment notice issued by the tax authority (May 31 from the second lease year onwards), the organization and labor-using unit shall provide the tax authority with a dossier for reduction of land rental in accordance with the law on tax administration in order to be entitled to reduction of land rental as prescribed in this Clause. In cases of exemption from land rental, the organization and labor-using unit shall not be required to carry out procedures for application for land rental exemption; shall only be required to provide information that they fall within the category eligible for land rental exemption as prescribed in this Clause to the tax authority within 30 days prior to the date of land rental payment notice issued by the tax authority. The tax authority, based on the dossier and information provided by the organization and labor-using unit, shall decide on exemption or reduction of land rental of the organization and labor-using unit in accordance with the provisions of this Clause.

e) Annually, if the percentage (%) of employees being persons with disabilities does not change, or changes without affecting the level of land rental exemption or reduction already decided by the competent authority, the organization and labor-using unit shall only submit a report on the situation of employing employees being persons with disabilities in the planning year to the tax authority for monitoring; if the percentage (%) of employees being persons with disabilities changes and affects the level of land rental exemption or reduction already decided by the competent authority, the organization and labor-using unit shall comply with the provisions at Point dd of this Clause for the tax authority may decide on adjustment of land rental exemption or reduction in accordance with the provisions.

g) In cases where the competent state authority conducts inspection and determines that the organization and labor-using unit does not employ employees being persons with disabilities, or that the percentage (%) of employees being persons with disabilities does not meet the required percentage (%) for entitlement to land rental exemption or reduction in accordance with the provisions of this Clause, the information shall be transferred to the tax authority for implementation of notification to the organization and labor-using unit to pay the land rental that has been exempted or reduced in accordance with the provisions of Decree No. 103/2024/ND-CP.

7. Exemption or reduction of land rental for establishments implementing socialization policies entitled to preferential policies for development of socialization in accordance with the Government’s Decree No. 69/2008/ND-CP dated May 30, 2008 providing for policies to encourage socialization in the fields of education, vocational training, health care, culture, sports, and environment, which was amended and supplemented in 2014, and the Prime Minister’s Decision No. 1466/QD-TTg dated October 10, 2008 providing the detailed list of types, criteria, scale, and standards of establishments implementing socialization in the fields of education – training, vocational training, health care, culture, sports, and environment, which was amended and supplemented in 2013 and 2016 (except for projects exempted or reduced from land rental under Point a, Clause 1, Article 157 of the 2024 Land Law and specifically provided in Clause 15, Article 38 of Decree No. 103/2024/ND-CP).

Based on the actual conditions of the locality, the provincial-level People’s Committee shall submit to the People’s Council of the same level for decision on the specific level of land rental exemption or reduction for establishments implementing socialization (having socialization projects approved by competent state authorities in accordance with the law but not being projects exempted or reduced from land rental under Point a, Clause 1, Article 157 of the 2024 Land Law and leased land by the State for implementation of socialization projects where the project contents approved satisfy the list of types, criteria, scale, and standards of socialization prescribed in the Prime Minister’s Decision No. 1466/QD-TTg on the principle that the preferential level shall not be higher than the preferential regime promulgated under Clause 15, Article 38 of Decree No. 103/2024/ND-CP), specifically as follows:

a) The minimum level shall be equal to the preferential level of land rental exemption provided in Clause 3, Article 39 of Decree No. 103/2024/ND-CP; the maximum level shall be exemption from land rental for the entire lease term of the project. Land users shall not include the exempted land rental in the cost price of products or services provided to society.

In cases of exemption or reduction of land rental, the time of exemption or reduction of land rental shall be calculated from the date of issuance of the decision on land lease or the decision permitting change of land use purpose for implementation of the socialization project by the competent state authority. In cases an establishment implementing socialization falls under the subjects eligible for land rental reduction but fails to carry out, or delays in carrying out, the procedures for land rental reduction, the provisions of Clause 1, Article 38 of Decree No. 103/2024/ND-CP shall apply.

b) In cases, after the project has been completed and put into operation, the competent state agency conducts an inspection and determines that the establishment implementing socialization fails to meet the requirements on type, criteria, scale, or standards of socialization as prescribed in the Prime Minister’s Decision No. 1466/QD-TTg in accordance with the commitments, the establishment implementing socialization shall pay the land rental previously exempted or reduced in accordance with the policy and land price at the time when the competent state agency issued the document on exemption or reduction of land rental, together with the late payment interest on the exempted or reduced land rental amount for the period of exemption or reduction, in accordance with the provisions of the law on tax administration.

In cases after the construction project is completed and put into operation, the competent state authority conducts inspection and determines that the establishment implementing socialization does not satisfy the list of types, criteria, scale, and standards prescribed in the Prime Minister’s Decision No. 1466/QD-TTg because this list has been amended, supplemented, or replaced, or in the course of operation the competent authority changes the administrative boundaries, upgrading the administrative boundaries from non-urban to urban in the area of project implementation, but the establishment implementing socialization continues to operate in compliance with the conditions and criteria at the time of approval of land rental preferential treatment by the competent authority, then the establishment implementing socialization shall continue to enjoy the preferential level already approved.

c) Based on the actual situation of the locality and the type of socialization project, the provincial-level People’s Committee shall assign the tax authority to take the lead (in cases of land rental reduction), or the agency performing the state management of land to take the lead (in cases of land rental exemption), and coordinate with the specialized management agency for socialization and relevant agencies to carry out inspection and determine compliance with the list of types, criteria, scale, and standards of socialization as prescribed in the Prime Minister’s Decision No. 1466/QD-TTg for the establishment implementing socialization at the time the project is completed and put into operation.

d) The inspection and determination under Point b and Point c of this Clause shall be implemented as follows:

After the project is completed and put into operation, within the period prescribed in the list of types, criteria, scale, and standards of each socialization sector under the Prime Minister’s Decision No. 1466/QD-TTg, or within 30 days from the date the project is completed and put into operation, the establishment implementing socialization shall send a written notice to the tax authority (in cases of land rental reduction) or the agency performing the state management of land (in cases of land rental exemption) informing that the project has been completed and put into operation, together with relevant dossiers and documents for inspection and determination of compliance with the types, criteria, scale, and standards of socialization as prescribed in the Prime Minister’s Decision No. 1466/QD-TTg, and for statistical and consolidated reporting of cases entitled to land rental exemption in accordance with the provisions.

No later than 30 days from the date of receipt of the written notice from the establishment implementing socialization, the tax authority (in cases of land rental reduction) or the agency performing the state management of land (in cases of land rental exemption) shall coordinate with relevant agencies to implement in accordance with the provisions at Point c of this Clause. In cases the project of the establishment implementing socialization does not satisfy the requirements on type, or criteria, or scale, or standards of socialization under the Prime Minister ‘s Decision No. 1466/QD-TTg, the above-mentioned agencies shall be responsible for reporting to the provincial-level People’s Committee for handling in accordance with Point b of this Clause; in cases the project of the establishment implementing socialization satisfies the list of types, criteria, scale, and standards of socialization, the tax authority (in cases of land rental reduction) or the agency performing the state management of land (in cases of land rental exemption) shall confirm and notify in writing to the establishment implementing socialization and to be additionally filed in the dossier of exemption or reduction.

8. A reduction of 50% of land rental shall apply in cases partnerships, cooperatives, and unions of cooperatives are leased land by the State with annual rental payment for use as premises for production and business (not falling under the case prescribed at Point h, Cause 1, Article 157 of the 2024 Land Law).

9. Exemption or reduction of land rental in cases of necessity for the implementation of socio-economic policies, stabilization of the macro-economy, support for the development of production and business, ensuring social security, and resolving issues arising in the practical management of socio-economic affairs on an annual basis shall be implemented as follows:

a) Based on the tasks and solutions in the socio-economic development plan promulgated by the competent authority or the tasks assigned by the competent authority, the Ministry of Finance shall submit to the Government for regulation the exemption or reduction of land rental for one year in accordance with the provisions of this Clause.

b) The reduction of land rental as prescribed in this Clause in 2025 shall be implemented in accordance with the provisions of Article 6 of this Decree.

Article 6. Reduction of land rental payable in 2025

1. A reduction of 30% of land rental payable in 2025 shall apply to land users as prescribed in Article 4 of the 2024 Land Law who are being leased land by the State in the form of annual rental payment (including cases with and without legal documents on land but using land subject to payment of land rental in 2025 as prescribed, and cases where land users are using land but have not yet completed the land dossiers in accordance with the law on land).

This Article shall also apply to cases where land users are not eligible for exemption or reduction of land rental, or have expired the duration of exemption or reduction of land rental, and to cases where the land user is entitled to a reduction of land rental in accordance with the land law and other relevant laws.

2. The reduction level of land rental in 2025 as prescribed in Clause 1 of this Article shall be calculated on the amount of land rental payable in 2025 under the Notice of land rental collection (if any), or shall be calculated in accordance with the provisions of the law on land rental in cases where no notice of land rental collection has been issued. No reduction shall be made on the outstanding land rental of the years prior to 2025 and on the late payment amount (if any). In cases land users are entitled to reduction of land rental under the provisions or/and deduction of compensation and site clearance amounts under the law on land rental, the reduction level of land rental prescribed in Clause 1 of this Article shall be calculated on the land rental payable (if any) after reduction or/and deduction under the provisions of the law (excluding the land rental reduced in 2024 under the provisions of the Government ‘s Decree No. 87/2025/ND-CP dated April 11, 2025 providing for the reduction of land rental in 2024).

3. Within 30 days from the date of issuance of the decision on reduction of land rental in 2025 under the provisions of this Article, investors being leased land by the State with annual rental payment to invest in construction and business of infrastructure of industrial parks, industrial clusters, export processing zones (hereinafter referred to as investors) shall allocate the reduced land rental of the land area already subleased by the investor in accordance with Clause 6, Article 202 of the 2024 Land Law (allocated evenly according to the ratio of the land area already subleased to subjects under Clause 6, Article 202 of the 2024 Land Law). The reduced land rental of the land area not yet subleased shall not be required to be allocated. In cases where the investor fails to implement the provisions of this Clause, the investor shall not be entitled to the policy of land rental reduction under the provisions of this Article and shall comply with Point c, Clause 5 of this Article.

4. Dossier for reduction of land rental in 2025

The dossier for reduction of land rental in 2025 shall be 01 application for reduction of land rental in 2025 (original version) according to the Form in the Appendix promulgated together with this Decree. Land users shall take responsibility before law for the truthfulness and accuracy of the information and application for reduction of land rental, ensuring the correct subjects entitled to land rental reduction under the provisions of this Decree.

5. Order and procedures for reduction of land rental in 2025

a) Land users shall submit 01 application for reduction of land rental as prescribed in Clause 4 of this Article (by one of the following methods: direct submission, via postal service, via electronic method, via the online public service portal, or via other methods as prescribed by the law on tax administration) to the tax authority or another agency in accordance with the law on land or the law on tax administration from the effective date of this Decree until November 30, 2025. The reduction of land rental in 2025 under this Decree shall not apply to cases where land users submit dossiers after November 30, 2025.

b) Based on the Application for reduction of land rental submitted by the land user as prescribed at Point a of this Clause and the Notice of payment of land rental in 2025 of the land user (if any), within no more than 30 days from the date of receipt of the application for reduction of land rental as prescribed in Clause 4 of this Article, the competent authority or person shall determine the amount of land rental reduced and issue a Decision on reduction of land rental in accordance with the provisions of the law on land use levy, land rental, and the law on tax administration.

c) In cases where land users have been issued a decision on reduction of land rental under the provisions of this Article but later, through inspection, examination, or audit, the competent inspection, examination, or audit authority detects that the land user is not eligible for land rental reduction under this Article, or fails to comply with Clause 3 of this Article, the land users shall return to the state budget the amount of land rental already reduced, together with the late payment amount calculated on the reduced land rental in accordance with the law on tax administration. The period for calculation of late payment shall be from the date of reduction of land rental to the date the competent state authority decides to recover the reduced land rental.

d) In cases where land users have paid the land rental of 2025 but after the competent authority or person determines and decides on reduction of land rental there arises an overpaid amount of land rental, the overpaid amount shall be deducted from the land rental payable of the subsequent period or year in accordance with the provisions of the law on tax administration and other relevant laws; in cases where there is no subsequent period of land rental payment, the overpaid amount shall be offset or refunded in accordance with the provisions of the law on tax administration and other relevant laws.

Article 7. Transitional provisions

1. In cases where, the State leases land with annual land rental payment; permits the change of land use purpose, the extension of land use duration, the adjustment of land use duration, the conversion of land use form, or the recognition of land use rights falling under the category of land lease with annual land rental payment; or where land for national defense and security purposes is used in combination with production, labor, and economic activities prior to the effective date of this Decree, and now falls within the scope eligible for exemption or reduction of land use levy or land rental as prescribed in Clause 2 Article 4 and Article 5 of this Decree, the exemption or reduction of land use levy or land rental shall be applied in accordance with this Decree from its effective date. In cases where the land user has not yet submitted an application dossier for exemption or reduction of land use levy or land rental, the implementation shall be as follows:

a) In cases entitled to exemption from land rental, land users shall not be required to carry out procedures for application for exemption from land rental; shall only be required to provide information evidencing eligibility for land rental exemption in each specific case provided in Article 5 of this Decree to the competent state authority in order to implement the decision on exemption from land rental in accordance with the provisions.

b) In cases entitled to reduction of land use levy or land rental, land users shall carry out procedures for application for reduction of land use levy or land rental in accordance with the provisions. In cases where a notice of land use levy or land rental collection has been issued in accordance with the provisions, the reduced amount of land use levy or land rental shall be determined according to the amount stated in the notice.

2. In cases where land users are eligible for land rental reduction under the Prime Minister’s Decisions on annual land rental reduction in the administration of socio-economic affairs (the Prime Minister’s Decision No. 22/2020/QD-TTg dated August 10, 2020 on reduction of land rental in 2020 for subjects affected by the COVID-19 pandemic in accordance with the Government’s Resolution No. 84/NQ-CP dated May 29, 2020; the Prime Minister’s Decision No. 27/2021/QD-TTg dated September 25, 2021 on reduction of land rental in 2021 for subjects affected by the COVID-19 pandemic; the Prime Minister’s Decision No. 01/2023/QD-TTg dated January 31, 2023 on reduction of land rental and water surface rent in 2022 for subjects affected by the COVID-19 pandemic; the Prime Minister’s Decision No. 25/2023/QD-TTg dated October 3, 2023 on reduction of land rental in 2023), and have already submitted valid dossiers in accordance with the law to the competent state authority but have not yet been issued a decision on reduction of land rental, the preferential treatment of land rental reduction shall be applied and implemented in accordance with the provisions of law prior to the effective date of this Decree; in cases where the tax authority has already issued a notice of land rental payment, the tax authority shall base on the notice of land rental payment to determine the amount of land rental reduced. Competent state authorities shall resolve valid dossiers submitted by land users in accordance with the law within a period not exceeding 90 days from the effective date of this Decree. In cases where competent agencies, officials, or civil servants delay the processing of dossiers, they shall be handled in accordance with the provisions of law.

Article 8. Effect

1. This Decree takes effect on August 19, 2025.

2. In cases where the legal normative documents referred to in this Decree are amended, supplemented, or replaced, implementation shall comply with the corresponding provisions in amending, supplementing, or replacing documents.

3. To annul the provisions on preferential exemption and reduction of land rental for production and business establishments employing employees being persons with disabilities under Point dd, Clause 1, Article 9 of Decree No. 28/2012/ND-CP.

Article 9. Responsibility for implementation

Ministers, Heads of ministerial-level agencies, Heads of Government-attached agencies, Chairpersons of People’s Committees at all levels, and other relevant organizations and individuals shall be responsible for the implementation of this Decree./.