Land Use Fee Exemption for Resettlement Project Developers Under the 2024 Land Law
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The Ministry of Finance clarifies land use fee exemption policies for resettlement project developers who develop land for state-mandated resettlement purposes (not for commercial housing). Under the 2024 Land Law (Article 118, clause 8), land allocated without land use fees applies to organizations using land to build housing for resettlement **under state projects**. For displaced persons, they pay land use fees from land clearance compensation funds (Article 111 of the 2024 Land Law). Exemption and reduction policies are set in Articles 18 and 19 of Decree 103/2024/ND-CP (amended by Decree 291/2025/ND-CP). The Ministry of Finance directs parties to contact the Ministry of Agriculture and Environment for detailed guidance on compensation and resettlement policies.
Question
A resettlement zone project developed by a private enterprise for state resettlement purposes (not for commercial housing). How do land use fee exemptions apply to the developer and the resettled households?
Ministry of Finance Guidance
1. Responsibility for Resettlement Projects
Under Article 110, clause 1 of the 2024 Land Law (detailed in Article 12, clause 1 and Article 114, clause 1 of Decree 151/2025/ND-CP), provincial and commune People's Committees are responsible for establishing and implementing resettlement projects.
2. Land Allocation Without Fees for Resettlement Housing Builders
Under Article 118, clause 8 of the 2024 Land Law: Land is allocated without land use fees to organizations building housing for resettlement under state projects.
3. Financial Obligations of Resettled Households
Under Article 111 of the 2024 Land Law: Displaced persons allocated resettlement land must pay land use fees from land clearance compensation funds from their original land sites.
4. Exemption and Reduction Rules
Articles 18 and 19 of Decree 103/2024/ND-CP (amended by clauses 6, 7 of Article 1 of Decree 291/2025/ND-CP) govern exemptions and reductions. Specific policies for households and individuals whose land is compulsorily acquired follow land law and compensation/resettlement regulations under Decree 88/2024/ND-CP.
5. Jurisdictional Note
Policies on compensation and resettlement support are under the purview of the Ministry of Agriculture and Environment. The Ministry of Finance directs inquiries there for detailed guidance.
Legal basis:
- 2024 Land Law, Articles 110, 111, 118
- Decree 151/2025/ND-CP dated 12/6/2025
- Decree 103/2024/ND-CP; Decree 291/2025/ND-CP
- Decree 88/2024/ND-CP dated 15/7/2024