Explanation of Land Rent Policy

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On June 28, 2024, the General Department of Taxation issued Official Dispatch No. 2788/TCT-CS regarding the explanation of land rent policies.

Based on Clause 2, Article 19 of Decree No. 46/2014/ND-CP dated May 15, 2014, by the Government regulating the collection of land rent and water surface rent; and Clause 6, Article 3 of Decree No. 123/2017/ND-CP dated November 14, 2017, by the Government amending and supplementing some articles of the decrees regulating the collection of land use fees, land rent, and water surface rent:
In cases where competent state agencies discover that land users who have been exempted from land rent do not meet the conditions for exemption or reduction due to the land user not using the land for the purposes specified in the land lease decision or land lease contract but are not subject to land recovery according to the provisions of the land law or land recovery according to Point 1, Clause 1, Article 64 of the Land Law, they must return to the state budget the amount of land rent that has been exempted. Land users are not required to return the amount exempted or reduced in accordance with investment incentive areas as stipulated in Clause 6, Article 3 of Decree No. 123/2017/ND-CP by the Government.


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