Under Decision 01/2023/QD-TTg, the 30% reduction is applicable for organisations, units, enterprises, households and individuals that directly lease land and water surface from the State under a decision or contract or certificate of land use rights, ownership of houses and other land-attached assets of competent state agencies in the form of land rental with annual payment.
This regulation is not applied for land and water surface rents owed in the years before 2022, or late payment.
