30% reduction in land rent payable

The Government issued Decree No. 230/2025 dated August 19, regulating other cases of exemption or reduction of land use fees and land rents as prescribed in Clause 2, Article 157 of the 2024 Land Law (including the content of land rent reduction in 2025).

Accordingly, Hanoi Tax Department notes some contents to businesses, organizations and individuals.

The subjects of application are land users according to Article 4 of the 2024 Land Law, who are being leased land by the State and pay annual rent. This regulation includes both cases with or without legal documents on land but must pay land rent in 2025, including cases where land records are not yet complete.

This policy also applies to cases where the exemption or reduction period has expired; or where land rent exemption or reduction is not eligible or is being reduced according to regulations.

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To receive a 30% reduction in land rent payable in 2025 for eligible land lessees, an application must be submitted no later than November 30. Photo: Thach Thao

Land lessees subject to this application will receive a 30% reduction in the land rent payable for 2025. The reduction does not apply to outstanding land rent from years prior to 2025 or late payment fees (if any).

Regarding the dossier, land users only need to submit 1 request for land rent reduction for 2025 (original) according to the form. Land users are responsible before the law for the truthfulness and accuracy of the information and their request for land rent reduction, ensuring that the correct subjects are reduced according to regulations.

The application can be submitted in person, by post, electronically, through the Online Public Service Portal or in other forms.

Application for land rent reduction in 2025 must be submitted no later than November 30.

When was the land rent refund reduced?

Hanoi Tax Department noted that within 30 days from the date of the decision to reduce land rent in 2025, investors in industrial park, industrial cluster, and export processing zone infrastructure must allocate the reduced amount to the subleased land area according to regulations in Clause 6, Article 202 of the 2024 Land Law.

For land area not yet leased, the investor does not have to allocate.

In case the investor does not comply with the provisions of this clause, he/she will not be entitled to the land rent reduction policy.

In case the land user has had the rent reduced but through inspection, examination, or audit, the competent authority discovers that the land user is not eligible for a land rent reduction, or does not comply with the regulations, the land user must return the reduced land rent and late payment fees calculated on the reduced amount.

The period for calculating late payment fees is calculated from the time the land rent is reduced until the state agency decides to recover the reduced land rent.

If the land user has paid the land rent for 2025 and there is an excess payment, this amount will be deducted from the next payment period. In case there is no payment period, the excess amount will be offset or refunded.

Source: https://vietnamnet.vn/luu-y-ve-doi-tuong-ho-so-giam-30-tien-thue-dat-nam-2025-2441872.html