​Pursuant to the Land Law in 2013;

• Pursuant to Decree No. 46/2014 / ND-CP on collection of land rents and water surface rents.

II.Content

1.  Exemption from land rent and water surface rent for the whole period of the lease in the following cases:

a)Investment projects in the fields of special investment incentives invested in economic areas - especially social difficulties.

b)Projects using land for construction of housing for workers in Industrial parks under projects approved by competent authorities, the investors do not count the cost of rent on the rental price.

c)Land use project build student dormitories with money from the state budget, units assigned to manage the use of students are not counted in the cost of rent on the rental price.

d) Agricultural land for ethnic minorities; implementation of the project land to plant protective forests and plantations encroaching.

đ)Land 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 construction of works provides aviation services other than land for construction of works in service of business aviation services.

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

h)Land to build the station maintenance, repairs, parking (including ticketing area, the management and administration, public service areas) serving for the operation of public passenger transport as prescribed the law on road transport.

i)Land for construction of water supply projects including mining works, water treatment, pipeline and construction on the water supply pipe network and works to support the management and operation of water supply systems (home administrative, management, administration, factories, warehouses of supplies and equipment).

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

2.  Exemption from land rent and water surface rent exemption period after land rent and water surface rent of construction time as stipulated in Clause 2 of this article, as follows:

a)  Three (3) years for projects on the list of sectors in which investment incentives; production facilities for the new business of economic organizations implement planned relocation, relocation due to environmental pollution.

b)  Seven (7) years for investment projects in areas with difficult socio - economic difficulties.

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 investing 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 sectors of investment incentives, areas of special investment incentives, areas with difficult socio - economic difficulties in areas with economic conditions - particularly difficult social comply with regulations investment law.

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

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• The exemption from land rent 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 parks.
• The exemption of land rent for the land use project for construction of public works for business purposes (socialization) in the fields of education, vocational training, health, culture, sports, environment, real comply with the provisions of the Government on policies to encourage socialization of 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.

Reduction of land rent and water surface rent in the following cases:

a)  Cooperative Land leased for use as a production and business premises 50% reduction of land rent.

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

c)  Lease land and surface water for use in production and business purposes and not for agricultural production, forestry, aquaculture or salt or not the cases provided for in Clause 2 of this Article when natural disasters, fires, accidents majeure, the 50% reduction of land rents and water surface in time to stop the production and 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 parks.
• The reduction of land rent for the investment projects in agriculture and rural areas comply with the provisions of the Government on investment incentives in agriculture and rural areas.
• Source: ​http://dpi.longan.gov.vn​