On October 03rd, 2023, the Prime Minister of Vietnam issued Decision No. 25/2023/QD-TTg on the reduction in land rents of 2023.

Accordingly, the land lessees shall be reduced by 30% of land rents payable in 2023; the reduction shall not apply to the land rents incurred before 2023 and late payment interests thereon (if any).

If the lessee completed the payment of the land rent of 2023, the overpaid rent could be deducted from the land rent payable in the next period/year; if land rents will no longer be paid, the overpaid rent shall be offset or refunded under regulations of law.

  1. Reducted Subject: organizations, units, enterprises, households and individuals that are directly leasing land from the State under decisions or contracts or certificates of land use rights and rights to ownership of houses and other property on land issued by competent regulatory authorities via the method of land lease with annual rental payment.
  2. Dossier for applying for land rent reduction

(1) 01 Original copy – An application form for the reduction in land rents of 2023 completed by the land lessee (Download the form here);

(2) 01 Notarized Copy – The leasing decision or contract, or certificate of land use rights and rights to ownership of house and other properties on land issued by competent state authorities.

  1. Procedures for implementation

From 20/11/2023, the land lessee is entitled to perform the following procedure for applying for land rent reduction:

Step 1: A land lessee shall submit 01 application for reduction in land rents to the competent agency via one of three methods:

    • In-person;
    • Online method via Internet;
    • By post.

Step 2: A competent Agency shall issue the Decision on land rent reduction

  1. Term of receipt of result: 30 working days from receipt of the satisfactory application
  2. Competent Agencies: a tax authority assigned to collect land rents, Economic Zone Management Board, Hi-Tech Park Management Board or another agency as prescribed by laws on tax administration.


In case a regulatory authority discovers that a land lessee is not eligible for land rent reduction after a land rent reduction has been issued by a competent authority, the land lessee must return the reduction granted plus late payment interest thereon to the state budget as prescribed by laws on tax administration.

Above is the legal news that AMI would like to inform the Clients. AMI hopes that the above content is useful for the Client to ensure your legal rights and interests during the land lease.

In case you have any questions related to the above Legal news, please contact Lawyer Pham Ngoc Hai (Phone number: 0941 767 076) for support.

Best Regards./.

– Address: 28 Tran Quy Cap, Thach Thang Ward, Hai Chau District, Danang City, Vietnam
– Tell: 0941.767.076
– Email:

Featured post

Hỗ trợ online