On October 3, 2023 the Prime Minister promulgated the Decision No.25/2023/QD-TTg on reduction of land rental for 2023.
- This Decision apply for organizations, units, enterprises, households and individuals directly leasing land from the State with annual land rental payment under competent state agencies' decisions or contracts or certificates of land use rights and ownership of houses and other land-attached assets (below referred to as land lessee).
This regulation applies to land lessees ineligible for land rental exemption or reduction, land lessees whose land rental exemption or reduction period expires, and land lessees eligible for land rental reduction as specified in the land law (the Land Law and its detailing documents) and other relevant laws.
- Land rental reduction level is 30% for 2023 for land lessees specified in Article 2 of this Decision; not to reduce land rentals based on the remaining land rental amounts of the years preceding 2023 and late-payment interests (if any).
Land rental reduction levels specified above shall be calculated based on payable (receivable) land rental amounts for 2023 as specified by law. In case a land lessee is entitled to the prescribed land rental reduction, and/or the reduction of expenses for compensation and ground clearance as prescribed by the law on land rentals, a 30% reduction of land rental shall be calculated based on the land rental amount he/she/it has to pay (if any) after being eligible for the prescribed current land rental reduction and/or compensation and ground clearance deduction (except for the land rental amount deducted under the Prime Minister's Decision No. 01/2023/QD-TTg dated January 31, 2023).
- Dossiers of request and Order and procedures for land rental reduction specified in the Decision: 
quyet-dinh-25-2023-qd-ttg-giam-tien-thue-dat.pdf
This Decision takes effect from November 20, 2023.
Department of Enterprise Management.