Land Use Fee Reduction for a Martyr's Relative on Transferred Land: Confirmation Needed from the Commune/Ward People's Committee
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Based on:Ministry of Finance
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On 10 August 2026, Tax Sub-Department No. 9 of Ninh Binh province received a question on whether a martyr's child who has a separate household registration can get a land use fee exemption or reduction on a transferred plot, when the mother already received a 70% reduction on another plot in 2025. The tax office gives no conclusion on eligibility. It cites the Provincial People's Committee Chairman's direction in Official Letter No. 762/UBND-VP5 of 5 February 2026: commune/ward People's Committees must issue a document identifying the beneficiary and reviewing the area conditions, reduction level and number of prior reductions, then send it to the tax authority. The asker is advised to go to the commune/ward People's Committee where the land is located for guidance.
Question
On 10 August 2026, Tax Sub-Department No. 9 of Ninh Binh province received a question on whether a martyr's child can receive a land use fee exemption or reduction on a transferred plot. According to the question, the family is a martyr's relatives; the asker married and separated their household registration in 2010; in 2025 the mother received a 70% land use fee reduction when changing the land use purpose of another plot.
Tax office's response
Tax Sub-Department No. 9 of Ninh Binh does not directly conclude whether the asker is eligible. It relies on the direction of the Chairman of the Provincial People's Committee in Official Letter No. 762/UBND-VP5 of 5 February 2026 on land use fee reduction for people with meritorious services, which includes:
- Commune/ward People's Committees are assigned to issue a document clearly identifying the beneficiary and reviewing the conditions on area, reduction level and number of prior reductions, and to send it to the tax authority as required.
Guidance
The tax office asks the asker to go to the commune/ward People's Committee where the land is located for guidance and answers under the regulations.
Practical note
The source states no specific condition or conclusion on the case of a separated household registration. Anyone in a similar situation should contact the commune/ward People's Committee where the land is located to confirm the beneficiary status and number of prior reductions before filing.