-Pursuant to Land Law in 2013;

- Pursuant to Decree No. 46/2014 / ND receiver-CP on land rent, water surface rent.

a) Investment projects in the fields of special investment incentives invested in economic areas – particularly difficul in social-economic.

b) Using land Projects for construction of housing for workers in industrial zone under projects approved by competent authorities, the investors can not count the cost of rent on the rental price.

c) Land use construction project for student dormitory with money from state budget, units assigned to manage the use of students are not counted cost of rent to the rental price.

d) Agricultural land for ethnic minorities; implementing protective forests and planting encroaching land.

đ) Land for construction career public service organizations; Land for construction of scientific research of the scientific enterprise and technology if they meet the relevant conditions (if any) include: Land for construction of laboratories, land for construction technology incubators and business incubators, science and technology, building land empirical basis, land for construction of pilot production.

e) Land for local construction, aviation services construction except for land local constructon, construction for works in service of aviation business services.

g) Agricultural cooperatives use ground-based construction cooperative, drying, storage; building service facilities directly serving agricultural production, forestry, aquaculture and salt.

h) Land for building maintenance stations, repair, parking (including ticketing area, the executive management, public service) activities serve the public passenger transport as prescribed by law law on road transport.

i) Land for construction of water supply facilities including mining works, water treatment, pipeline and construction on the water supply pipe network construction and management support, operation of water supply systems (administrative buildings, managers, executives, factory, warehouse supplies and equipment).

k) Land for the construction of infrastructure for common use in industrial zones, industrial clusters and export processing zones planned to be approved by the competent authority provided for in Paragraph 2 of Article 149 in Land Law.

a) Three (3) years for projects on the list of incentive sector investment; to new business production facilities of economic organizations implementing as planned relocation, relocation due to environmental pollution.

b) Seven (7) years for investment project in economic- socio difficulties areas

c) Eleven (11) years for investment projects in areas with economic conditions - especially social difficulties; investment projects on the list of areas of special investment incentives; projects on the list of investment incentive sectors are investing in areas with difficult socio - economic difficulties.

d) Fifteen (15) years for projects on the list of investment incentive sectors are invested in areas with economic conditions - especially social difficulties; projects on the list of areas of special investment incentives invested in areas with difficult socio - economic difficulties.

The list of investment incentives sectors, special investment incentives areas, areas with difficult socio - economic difficulties, particularly economic- social condition difficulties comply with regulations investment law.

List of areas with preferential land rent applies only to areas with specific administrative boundaries.

- The land rent exemption in economic zones, high-tech zone comply with the provisions of the Government or the Prime Minister on investment incentives for economic zones, hi-tech zones.

- The land rent exemption for projects using land for construction of public works for business purposes (socialization) in the fields of education, vocational training, health, culture, sports, environment implementation as regulated by the Government on policies to encourage socialization for activities in the fields of education, vocational training, health, culture, sports, environment.

- The land rent exemption for investment projects in agriculture and rural areas comply with the provisions of the Government on investment incentives in agriculture and rural areas.

a) Cooperative leasing Land for use as a production and business premises are allowed to reduce 50% of land rent.

b) Leasing land or water surface for the purposes of agriculture, forestry, aquaculture or salt affected by natural disasters, fires because damage below 40% of the rent will be reduced according to the rent; the loss is 40% or more will be free of rent for the year of loss.

c) Leasing land or water for use in production and business purposes but not for agricultural production, forestry, aquaculture or salt or not the cases provided in paragraph 2 of this article in case of disaster, fires, majeure, reducing 50% of land rents and water surface when stop doing business

- The reduction of land rents in the economic zones, high-tech zone comply with the provisions of the Government or the Prime Minister on investment incentives for economic zones, hi-tech zones.

- The reduction of land rent for the investment projects in agriculture and rural areas shall comply with the provisions of the Government on investment incentives in agriculture and rural areas.