The Ho Chi Minh City People's Council has issued Resolution No. 13/2026/NQ-HDND, which provides preferential land rent exemption policies for projects using land for production and business activities in priority investment sectors or in areas eligible for investment incentives across the city.
A project may qualify for land rent exemptions if it falls into one of the following two categories comprising social contribution projects and nonprofit projects.
Social contribution projects include projects in the healthcare, education, culture, sports, or environmental sectors that meet the scale and standards prescribed by the Prime Minister. Nonprofit projects include projects operating on a nonprofit basis.
Navigating the landscape of land rent exemptions is a critical component for investors planning development in Ho Chi Minh City. To provide clarity on these financial incentives, it is essential to understand that the applicable exemption period for any qualified project officially commences only after the completion of the basic construction phase. These incentives are broadly structured into two distinct categories based on the nature of the project social contribution initiatives and general production or business enterprises.
For projects classified under the social contribution category that successfully meet the prescribed criteria and rigorous standards set forth by local authorities, the city offers a complete 100 percent exemption from land rent obligations. Similarly, nonprofit projects enjoy a comprehensive exemption, with land rent waived for the entire duration of the land lease term.
In the realm of production and business projects, the city implements a tiered structure of exemptions designed to incentivize strategic investment. A maximum 20-year exemption is granted to several specific types of ventures. This includes projects operating within specially incentivized investment sectors that are situated in regions identified by the Ho Chi Minh City People's Committee as having difficult socio-economic conditions.
Additionally, this 20-year tier applies to general production and business projects located in areas classified as having especially difficult socio-economic conditions, as well as projects that fall within the list of specially incentivized investment sectors.
For projects qualifying for a 15-year exemption, the criteria include production and business initiatives that are categorized under specially incentivized investment sectors. This tier also encompasses projects within the list of investment incentive sectors that are located in areas defined as having difficult socio-economic conditions by the Ho Chi Minh City People's Committee, as well as general projects listed under the broader investment incentive sectors.
The remaining tiers of the incentive program are designed to support smaller-scale or lower-priority developments.
A 10-year land rent exemption is available for production and business projects located in areas designated as having difficult socio-economic conditions by the Ho Chi Minh City People's Committee. Finally, projects that are included in the list of general investment incentive sectors are eligible for a 6-year land rent exemption. By aligning project goals with these defined categories, investors can better forecast their long-term financial commitments while contributing to the economic development of Ho Chi Minh City.
Resolution No. 13/2026/NQ-HĐND took effect on June 19, 2026.
