REDUCTION OF LAND RENT PAYABLE IN 2025 ACCORDING TO DECREE NO. 230/2025/ND-CP DATED AUGUST 19, 2025 OF THE GOVERNMENT

On August 19, 2025, the Government issued Decree 230/2025/ND-CP stipulating other cases eligible for exemption and reduction of land use levy and land rent according to the provisions of Clause 2, Article 157 of the Land Law 2024. Decree 230/2025/ND-CP takes effect from August 19, 2025 and has a number of noteworthy contents related to the reduction of land rent payable in 2025 as follows:

• Reduce 30% of the land rent payable in 2025 for land users who are being leased land by the State in the form of annual land rent payment (including cases where they have and do not have legal documents on land but are using land but must pay land rent in 2025 according to regulations and in case the land user is using land but have not completed the land dossier in accordance with the land law);
• The reduction is calculated on the land rent amount of 2025 according to the land rent collection notice (not applicable to old debts);
• Investors of industrial parks, industrial clusters and export processing zones must allocate the reduced amount to land subleases within 30 days from the date of issuance of the decision on land rent reduction in 2025. The reduced land rent amount of the land area that cannot be subleased is not required for the investor to make an allocation;
• Dossier of reduction: a written request for land rent reduction according to the form issued in Decree 230/2025/ND-CP;
• Application deadline: until 30/11/2025.