Cases exempted from land use fees from August 1

Specifically, when a competent State agency allocates land, permits change of land use purpose, or recognizes land use rights, exemption from land use fees will be applied in the following cases:

- Implement housing and land policies for war invalids or sick soldiers who are unable to work, and families of martyrs who no longer have the main labor force.

- Poor people, households or individuals who are ethnic minorities living in areas with especially difficult socio -economic conditions, border areas, and islands.

- Residential land for people who have to relocate when the State reclaims land due to risks threatening human life.

- Households and individuals whose land attached to their houses is recovered by the State must move their residence without meeting the conditions for compensation for residential land and have no other residence within the commune-level administrative unit where the land is recovered.

- Land in cemetery infrastructure investment project for transferring land use rights associated with infrastructure, building a facility to store ashes that the investor arranges to serve the burial of social policy beneficiaries.

In addition, land use fees are exempted when first granting certificates for land that changes its purpose of use, from non-residential land to residential land, due to household separation, for ethnic minority households, poor households in areas with especially difficult socio-economic conditions, ethnic minority and mountainous areas.

In addition, households and people with meritorious services to the revolution (those exempted from land use fees according to the law on people with meritorious services) will also not have to pay land use fees.

Investment projects in building social housing, housing for the people's armed forces, and renovating and rebuilding apartment buildings will also be exempted from land use fees.

Exemption from land use fees in other cases prescribed in Clause 2, Article 157 of the Land Law shall be proposed by ministries, branches, and provincial People's Committees to the Ministry of Finance for synthesis and submission to the Government for regulation, after receiving the approval of the National Assembly Standing Committee.