What documents are required? Can the application be submitted by mail or does it have to be submitted in person? How long does it take to process the application?

Reader Thanh Dung

Legal counsel:

The Ministry of Finance has announced the procedures for 2025 land rent reductions, as outlined in Decision 3097/QD-BTC (effective from 4/9/2025). The details are as follows:

1. Procedure

Step 1: From 19/8/2025 to 30/11/2025, land users submit one Land Rent Reduction Request, as stipulated in Clause 4, Article 6 of Decree 230/2025/ND-CP dated 19/8/2025, to the tax authority or other relevant agency in accordance with land law and tax administration law.

Step 2: Based on the Land Rent Reduction Request submitted by the land user and the 2025 Land Rent Payment Notification (if applicable), the competent authority will determine the reduced land rent amount and issue a Land Rent Reduction Decision in accordance with laws on land use fees, land rent, and tax administration.

2. Submission methods

Submissions can be made in person, by mail, electronically, through the online public service portal, or by other means as prescribed by tax administration law.

3. Required documents

One original copy of the 2025 Land Rent Reduction Request (using the form in the Appendix attached to Decree 230/2025/ND-CP).

4. Note

The processing time is 30 days from the date of receiving a complete application; no fees are required.

According to Clause 1, Article 6 of Decree 230/2025/ND-CP, there is a 30% reduction in the 2025 land rent for land users as stipulated in Article 4 of the 2024 Land Law who are currently leasing land from the State on an annual payment basis. This includes cases where land users possess or lack legal land documents but are required to pay 2025 land rent as regulated, and cases where land users are using land but have not yet completed land dossiers according to land law.

This regulation applies to land users who are not eligible for land rent exemptions or reductions, or whose exemption or reduction period has expired, as well as those currently receiving land rent reductions under existing land and related laws.

According to Clause 2, Article 6 of Decree 230/2025/ND-CP, the 2025 land rent reduction is calculated based on the payable 2025 land rent stated in the Land Rent Collection Notice (if any), or calculated according to land rent laws if no such notice exists. The reduction does not apply to outstanding land rent from years prior to 2025 or late payment fees (if any). If a land user is already receiving a land rent reduction or a deduction for compensation and site clearance as per land rent laws, the reduction stipulated in Clause 1 of this Article will be calculated on the payable 2025 land rent (if any) after applying existing reductions or deductions, excluding the 2024 land rent reduction under Decree 87/2025/ND-CP.

Lawyer Pham Thanh Huu

Ho Chi Minh City Bar Association