Hanoi Tax Department issues new notice on exemptions and reductions of land-use fees and land rents

The Hanoi Tax Department has issued an outreach note to land users in the city on how applications related to exemptions and reductions of land-use fees and land rents are received and processed. The guidance is based on Resolution 254/2025/QH15 of the National Assembly, Decrees 50/2026/NĐ-CP and 230/2025/NĐ-CP, and Circular 21/2026/TT-BTC from the Ministry of Finance.

Legal framework and competent agencies

Under the cited regulations, the authority to receive and process exemption and reduction requests for land-use fees and land rents is assigned to land management agencies and land registration offices. For exemption requests, the process follows the 2024 Land Law, effective from August 1, 2024. For reduction requests, the relevant provisions of Decree 50/2026/NĐ-CP apply, effective January 31, 2026.

Where land users submit applications

Hanoi’s Department of Tax recommends that land lessees submit exemption and reduction requests for land-use fees and land rents at the Center for Public Administrative Service.

After receiving the files, the Center will forward them to competent land management authorities for review and decision, including entities such as the Department of Agriculture and Environment, commune/ward-level People’s Committees, or the Land Registration Office, depending on the case and in accordance with regulations.

Processing steps and tax determination

Once the land management authority completes its appraisal, the relevant information will be transmitted to the tax authority. The tax authority will then determine the reduced land-use fee and land rent, calculate the payable amount, and issue notices in line with applicable rules.

Special cases under Decree 230/2025/NĐ-CP

For cases eligible for exemption or reduction of land rent under Article 5, paragraphs 3–6 of Decree 230/2025/NĐ-CP, lessees must submit the exemption or reduction application at the Center for Public Administrative Service.

The file will then be forwarded to the Hanoi Tax Department for organizations, or to the local tax authority for households and individuals, for consideration and decision as prescribed.

Support and guidance

If any issues arise during implementation, organizations, households, and individuals leasing land may contact the Hanoi Tax Department (for organizations) or the local tax authority (for households and individuals) for guidance and support.