1. In cases where land use fees are exempted, the procedure for determining land prices is not required.
According to Clause 1, Article 10 of Resolution 254/2025/QH15, in cases where land use fees and land rent are exempted, the procedure for determining land prices, calculating land use fees and land rent, and the procedure for requesting exemption from land use fees and land rent are not required, except in cases where the exemption is only for a certain number of years.
In cases where land rent is reduced annually as stipulated by the Government in the practical management of socio-economic affairs, the land user is not required to request a reduction in land rent.
Therefore, according to the regulations, in cases where land use fees and land rent are exempted, the procedure for determining land prices, calculating land use fees and land rent, and the procedure for requesting exemption from land use fees and land rent are not required, except in cases where the exemption is only for a certain number of years.
2. Cases Eligible for Exemption or Reduction of Land Use Fees
Exemption or reduction of land use fees and land rent is granted in the following cases:
- Land use for production and business purposes in investment-incentive sectors or in investment-incentive areas as stipulated by investment law and related laws, except for land use for commercial housing construction, commercial and service land use;
- Land use to implement housing policies for people with meritorious service to the revolution, war invalids or sick soldiers unable to work, families of martyrs without primary laborers, and the poor; land use to implement investment projects for the construction of social housing, worker accommodation in industrial zones, housing for the people's armed forces, renovation and reconstruction of apartment buildings as stipulated by housing law; residential land for people who must be relocated when the State reclaims land due to risks threatening human life; - Residential land for the subjects specified in points a and b, Clause 3, Article 124 of the 2024 Land Law, who are working in border communes, islands, or island districts without commune-level administrative units in areas with difficult socio-economic conditions or areas with particularly difficult socio-economic conditions.
- Ethnic minorities using land are exempt from or entitled to reductions in land use fees and land rent as prescribed by the Government;
- Land use by public non-business units as prescribed in point c, Clause 3, Article 120 of the 2024 Land Law;
- Land use for the construction of airport infrastructure; land for the construction of facilities and works providing aviation services; land for parking lots and maintenance workshops serving public passenger transport; land for the construction of above-ground structures serving the operation and exploitation of underground structures;
- Land use for the construction of specialized railway infrastructure; - Land for the construction of railway industrial facilities; land for the construction of other auxiliary facilities directly serving railway operations, passenger pick-up and drop-off, and cargo handling;
- Land use for investment projects under the public-private partnership method;
- Land use for the construction of headquarters, drying yards, warehouses, and production workshops; construction of service facilities directly serving agricultural, forestry, aquaculture, and salt production of cooperatives and cooperative unions;
- Land use for the construction of clean water supply and drainage systems, and wastewater treatment facilities in urban and rural areas;
- Land use for purposes other than national defense and security by military and police enterprises;
- Land allocation for residential purposes to households and individuals whose land attached to their houses is reclaimed by the State and who must relocate but do not meet the conditions for compensation for residential land and have no other place to live within the administrative unit at the commune level where the land is reclaimed;
- Land use for constructing laboratories, technology incubation centers and science and technology enterprise incubators, experimental facilities, pilot production facilities, and shared infrastructure to support scientific research, technology development, and innovation of science and technology enterprises; science and technology organizations; research and development centers; national innovation centers, national innovation and startup support centers, provincial innovation centers, and provincial startup support centers.
(Clause 1, Article 157 of the 2024 Land Law (supplemented by Clause 4, Article 71 of the 2025 Law on Science, Technology and Innovation))
Source: Thuvienphapluat.vn
