The regulations apply when eligible beneficiaries are allocated land, change land-use purpose or receive recognition of residential land-use rights.
The decision sets out regulations on exemptions and reductions of residential land-use fees when the State allocates residential land, approves a change of land-use purpose, or recognizes residential land-use rights for people with meritorious service and families of martyrs in Hanoi.
Exemptions and reductions of land-use fees for the purchase of State-owned housing by people with meritorious service and families of martyrs are not covered by this decision.
Applicable subjects include individuals with meritorious service specified in Points a, b, d, đ, e, g, h, i, k, l and m, Clause 1, Article 3 of the Ordinance on preferential treatment for people with meritorious service to the revolution.
Families of martyrs specified in Clause 2, Article 3 of the Ordinance are also subject to the decision. The regulations also apply to agencies, organizations and individuals involved in the implementation of land-use fee exemptions and reductions for these groups.
Residential land-use fees are fully exempted within the allocation limit when the State allocates land, approves a change of land-use purpose to residential use, or recognizes residential land-use rights for subjects specified in Points a, b, c, d and đ, Clause 1, Article 104 of Decree No. 131/2021/ND-CP.
Land-use fees are reduced within the allocation limit when the State allocates land, approves a change of land-use purpose to residential use, or recognizes residential land-use rights for subjects specified in Clauses 1, 2, 3 and 4, Article 105 of Decree No. 131/2021/ND-CP.
The principles for implementing land-use fee exemptions and reductions follow Article 106 of Decree No. 131/2021/ND-CP.
The decision authorizes chairpersons of commune-level People's Committees to approve exemptions and reductions of residential land-use fees for people with meritorious service and families of martyrs when the State allocates land, approves conversion to residential use, or recognizes residential land-use rights for plots under their management.
Dossiers, procedures and processes related to the application of exemptions and reductions of residential land-use fees in Hanoi follow Article 107 of Decree No. 131/2021/ND-CP, Clause 4, Article 17 and Clause 6, Article 48 of Decree No. 103/2024/ND-CP.
The Hanoi People's Committee assigns the Department of Home Affairs to issue confirmation documents for individuals with meritorious service and families of martyrs under its management in accordance with laws on preferential treatment for these groups.
These documents will serve as the basis for processing exemptions or reductions of residential land-use fees as requested by eligible beneficiaries.
Commune-level People's Committees are required to publicize and inform local residents, monitor and compile cases that have been granted land-use fee exemptions or reductions, and disclose information publicly so residents can be aware and supervise implementation.
The decision will take effect on November 15, 2025. It abolishes Decision No. 16/2010/QD-UBND issued on May 5, 2010 and Decision No. 36/2023/QD-UBND issued on December 22, 2023.