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4 The land rents of economic zones and high-tech parks shall be exempted under the
regulations of the Government or the Prime Minister on the investment incentives with
regard to economic zones and high-tech parks.
5 With regard to the construction projects on the headquarters of diplomatic missions,
foreign consular agencies, and representative agencies of international organizations
in Vietnam according to international treaties to which Vietnam is a State party, the
land rent shall be exempted according to the committed agreement or the principle of
reciprocity.
6 The projects which are allocated levied land by the State prior to July 01, 2014 and
exempted from land rents shall continue to be exempted from the land rents for the
remaining land use period.
7 The projects using land to build public works to serve business purposes (mobilization
of social sources) in the fields of education and vocational training, health care, culture,
sports, and environment shall be exempted from land rents under the regulations of
the Government on incentive policies on the mobilization of social sources with regard
to the activities related to the fields of education and vocational training, health care,
culture, sports, and environment.
8 The investment projects in agriculture and rural areas shall be exempted from land
rents under the regulations of the Government on the investment incentives for
agriculture and rural areas.
9 The rents of agricultural land areas within the local limits under the regulations of law
with regard to farm households and members of agricultural cooperatives under
all-inclusive agreements with enterprises, agricultural production cooperatives subject
to the change to land lease and land lease contracts with competent authorities shall
be exempted until the end of 2020 under the regulations of the Law on Land.
116 LIST OF PROJECTS ATTRACTING INVESTMENT