Decision on reducing land rental fees for the year 2023

Subjects eligible for land rental fee reduction in 2023

These include organizations, units, businesses, households, and individuals who are directly leased land by the State under Decisions, Contracts, or Certificates of land use rights, ownership of houses and other assets attached to the land of authorized state agencies in the form of annual land rental fees (lessees).

In addition, this also applies to cases where the lessees are not eligible for exemption or reduction of land rental fees, expired exemption or reduction of land rental fees, and cases where the lessees are currently enjoying land rental fee reduction according to the provisions of land laws (Land Law and detailed regulations) and other related laws.

The amount of land rental fee reduction

A 30% reduction of the land rental fees payable (arising revenue) for the year 2023 is applied to the lessees; no reduction is implemented on the outstanding land rental fees from previous years and late payment fees (if any).

Documents for land rental fee reduction

• A request for land rental fee reduction for the year 2023 by the lessees according to the provided template in the Appendix accompanying this Decision.
• The land lease decision or land lease contract or certificate of land use rights, ownership of houses and other assets attached to the land issued by the competent state agency (copy).

The lessees shall submit a set of documents requesting land rental fee reduction (by one of the following methods: Directly, online, by post) to the tax authority managing land rental fees, the Management Board of Economic Zones, the Management Board of High-tech Zones, and other relevant agencies as stipulated by tax management laws from the effective date of this Decision until 31 March 2024.

The land rental fee reduction stipulated in this Decision shall not apply to cases where the lessees submit documents after 31 March 2024.