Households, – Vietnamese Economic Foreign-invested

individuals residing abroad; organizations enterprises

To be entitled to
convert agricultural
land use rights in the
same commune, ward
No right to transfer Do not transfer land Do not transfer land
Switch or town with other
land use rights. use rights use rights.
households or
individuals under the
conditions prescribed
in Article 190

Land use rights in the

form of land
allocation with land
use fees collected or
rent that pays a lump
To transfer land use Land-allocation
sum rent for the
rights if the land is enterprises, in the
whole lease period are
leased by the state to form of land
entitled to transfer
collect land rent once allocation with
land use rights and
Transferred in for the whole lease collection of land-
only perform land use
accordance period. (Point b allocation fees or in
rights transactions
with Articles 179, Clause 3 Article 183) the form of rent, shall
when there are assets
180, 192. pay a lump-sum rent
attached to the
Land use rights may for the whole lease
land (Article 174-178
Transfer To be entitled to not be transferred
of the Land Law
period according
transfer of land use except for the transfer to Article 183-187 of
2013).
rights except for the of land use rights to the Land-Land 2013
cases specified in industrial parks,
If the economic
Article 191 of this industrial clusters, To receive the
organization has the
Law. export processing transfer of investment
right to transfer, it is
zones, hi-tech parks capital is the value of
entitled to receive the
and economic zones land use rights (Point
transfer according to
(Clause 1, Article b, Clause 1, Article
the provisions of PL
185). 169).
except for the case
specified in Article
191 of the Land Law
2013. (Article 176 of
the Land Law 2013)

Donated to land To be donated to land Land allocated with The economic Enterprises only have
use rights use rights for the State land use levy shall be organization only has the right to donate to
and the residential entitled to be donated the right to donate to land use rights mainly
community for the to land use rights to the land use right towards subjects of a
construction of works the State, to mainly aimed at social welfare nature.
serving the common communities for social welfare
interests of the construction of works beneficiaries. (Point c Do not accept
community, to houses serving the common Clause 2 Article 174) donations to QLD.
of gratitude attached interests of the
to land in accordance community, to houses Do not accept
with the provisions of of gratitude attached donations to QLD.
law, and to land use to land in accordance

1
 rights for households, with law, and to land
individuals or use rights for
overseas Vietnamese construction of
who are subject to the production and
provisions of Clause business premises.
1, Article 186. (e, (Article 183)
Clause 1, Article 179)
To receive gifts
To be donated except except for the cases
for the cases specified specified in Clause 1,
in Article 191 of the Article 191 of this
Land Law. Law.

The land use authority A land-rental

Households and in the form of land enterprise in the form
individuals may only allocation with land of land allocation
lease their land use To lease land use use fees collected or with collection of
rights to households rights under the the form of rent that land use rights or a
Land use right and other individuals provisions of Point b, pays a lump sum rent form of rent that pays
lease contract and overseas Clause 1, Clause 2, for the whole lease a lump sum rent for
Vietnamese in Clause 3, Article 179 period shall have the the whole lease period
accordance of the Land Law. right to lease land use has the right to lease
with Article 179 of rights. land use rights.
the Land Law.
Leased land. Leased land.

To be mortgaged or For land allocated or To be mortgaged by

guaranteed with land leased with lump-sum land use rights or their
use rights at credit rent for the whole owned assets attached
institutions licensed to lease period: To be Only mortgaged by to land at credit
operate in Vietnam, to mortgaged and land use rights, their institutions permitted
Mortgage of land be mortgaged or guaranteed land use owned assets attached to operate in Vietnam
use rights guaranteed with land rights at credit to land at credit if the land-associated
use rights at economic institutions allowed to institutions permitted enterprises collect
organizations or operate in Vietnam to operate in Vietnam. land-use rights or rent
individuals to borrow within the duration of but pay lump sum for
capital for production land allocation or land the whole lease
and business. lease. period.

Have the right to Only inherit property

inherit land use rights belonging to his/her
and land-attached ownership on the land
They have no right to
assets. assigned or rented.
inherit, but are
Land use right There is no right to
entitled to inherit.
inheritance Receive inheritance of Receive inheritance
(Point d Clause 1
inherit.
land use rights and according to the
Article 169)
land-attached assets in provisions of Point
accordance with the dd, Clause 1 of the
law. 2013 Land Law.

Capital To contribute capital For land assigned or Have the right to Land-rental
contribution for by land use rights taxed land rental for contribute land use enterprises in the
with organizations, the whole lease term: rights at Point dd, form of land
land use rights households, To contribute capital Clause 2, Article 174. allocation with
individuals and as prescribed at Point collection of land-

2
 rental fees or in the
form of rent but
Vietnamese people paying lump-sum rent
residing abroad for for the whole lease
To receive capital
production and period have the right
contribution under the
business cooperation dd, Clause 3, Article to contribute capital
provisions of Article
(not to contribute 183. in accordance with
193 of the Land Law
capital by land use Article 183.
2013.
rights with
foreigners). Received capital
contribution by land
use rights.

3
Article 76 Decree 99/2015/ND-CP. Number of houses owned by foreign organizations and individuals
2. Foreign organizations and individuals that are entitled to own houses in Vietnam may only buy or lease to
buy houses of investors of housing construction projects or purchase houses of foreign organizations and
individuals specified at Point b, Clause 4, Article 7 of this Decree and may only inherit or receive gifts to
houses of households or individuals or receive gifts to houses of organizations in the number of houses
prescribed in Clauses 3 and 4 of this Article in housing construction investment projects. may own; In case
foreign organizations and individuals are donated or inherit houses in Vietnam but are not entitled to own
houses in Vietnam, they shall settle according to the provisions of Article 78 of this Decree.

Article 2 of Decree 46/2014/ND-CP. Subjects of collecting land rent, water surface rent
1. The State shall lease land and pay the annual land rent or one-time land rent for the whole lease period in
the following cases:
a) Households and individuals using land for agricultural, forestry, aquaculture and salt production.
b/Households and individuals wishing to continue using agricultural land beyond the assigned limits
prescribed in Article 129 of the Land Law.
c/Households and individuals using commercial and service land; land used for production activities; land for
production of construction materials and ceramics; land for non-agricultural production establishments.
d/Households and individuals using land for the construction of public works for business purposes.
dd/Households and individuals using land as salt in excess of the local land allocation limit for salt production
and economic organizations, overseas Vietnamese, foreign-invested enterprises using land to implement salt
production investment projects as prescribed in Clause 1, Article 138 of the Land Law.
e) Households and individuals not directly engaged in agriculture, forestry, aquaculture or salt production who
are allocated land without collecting land use fees but are using land for farm economy must transfer to land
lease as prescribed in Point b, Clause 4, Article 142 of the Land Law; households and individuals who are
using land for farm economy when changing the purpose of using land types but must transfer to land lease as
prescribed in Clause 3, Article 142 of the Land Law.
g) Economic organizations, overseas Vietnamese, foreign-invested enterprises using land to implement
investment projects in agriculture, forestry, aquaculture, salt making; non-agricultural production and business
land; land for construction of public works for business purposes; land for implementation of housing
investment projects for lease.
h) Economic organizations, overseas Vietnamese, foreign-invested enterprises shall lease land for investment
in the construction of underground works under Clause 2, Article 161 of the Land Law.
i/Economic organizations, public non-business organizations with financial autonomy, overseas Vietnamese,
foreign-invested enterprises using land for construction of non-business works.
k) Foreign organizations having diplomatic functions to use land for the construction of working offices.
2. The State shall lease land and pay the annual land rent in the following cases:
a/People's armed force units shall use the land for agricultural, forestry or aquaculture production, salt making
or agricultural production, forestry or aquaculture production, salt making combined with national defense
and security tasks.

4
b/ Economic organizations, households and individuals using river, stream and canal land for aquaculture as
prescribed in Point b, Clause 1, Article 163 of the Land Law.
c/Overseas Vietnamese, foreign-invested enterprises using river, stream, canal and stream land to implement
aquaculture investment projects as prescribed in Point c, Clause 1, Article 163 of the Land Law.
3. Organizations, individuals and Vietnamese people residing abroad, foreign-invested enterprises shall be
leased land by the Management Board of the hi-tech park as prescribed in Clause 2, Article 150 of the Land
Law; The Management Board of the land leasing economic zone as prescribed in Clause 3, Article 151 of the
Land Law.
4. Organizations and individuals shall be leased land by the Airport Authority for the construction of
establishments and works serving the business of aviation services at airports, airports and land for the
construction of works serving the business of non-aircraft services according to the provisions of Point b,
Clause 3, Article 156 of the Land Law.
5. Organizations, individuals and Vietnamese people residing abroad, foreign-invested enterprises which are
leased by the State on the water surface shall not fall within the scope prescribed in Article 10 of the Land
Law.

Article 12 TT 33/2017/TT-BTNMT. Amending and supplementing Circular No. 02/2015/TT-BTNMT

dated January 27, 2015 detailing a number of articles of Decree No. 43/2014/ND-CP and Decree No.
44/2014/ND-CP of the Government
1. To amend and supplement Clause 1 of Article 11 as follows:
“1. Cases of changing the purpose of land use are not subject to the permission of competent state agencies
but must register fluctuations, including:
a) Transfer of annual arable land to other agricultural land, including: land used for construction of
greenhouses and other types of houses for cultivation purposes; land for construction of barns for livestock
and poultry and other animals permitted by law; aquaculture for the purpose of learning and studying
experiments;
b) Transfer of other annual arable land, aquaculture land to perennial crops;
c) Transfer perennial land to aquaculture land or annual land for planting crops;
d) The offence involves the transfer of residential land to non-agricultural land which is not residential land;
dd) Transfer of commercial and service land to non-agricultural production and business land other than
commercial and service land; transfer of non-agricultural production and business land other than commercial
and service land or non-agricultural production establishment land to non-business construction land."

Article 3 TT 33/2017/TT-BTNMT. The certification of households and individuals directly engaged in

agricultural production
1. The certification of households and individuals directly engaged in agricultural production shall be carried
out in the following cases:
a/To allocate agricultural land to households and individuals according to the provisions of Article 54 of the
Land Law;
b/To register for transfer or donation of land use rights for rice cultivation by households and individuals;
c/To recognize agricultural land use rights for households and individuals ;

5
d/To recover agricultural land of households and individuals for which it is necessary to identify the objects to
be compensated and supported.
2. Grounds for direct personal identification of agricultural production:
a/Being using agricultural land assigned, leased or recognized by the State with land use rights; receiving
conversion, transfer, inheritance, donation or capital contribution with land use rights; being using agricultural
land without being recognized by the State;
b/Not being entitled to regular salary; being retired, incapacitated or laid off to enjoy social allowances;
c/Having regular incomes from agricultural production on the land area currently used as prescribed at Point a
of this Clause, even in cases where there is no regular incomes due to natural disasters, environmental
disasters, fires or epidemics;
d) In case of allocating agricultural land to individuals as prescribed in Article 54 of the Land Law, registering
for transfer or donation of the right to use rice land of individuals, it shall be based on the provisions of Point
b of this Clause.
3. Grounds for determination of households directly engaged in agricultural production:
a/Being using agricultural land assigned, leased or recognized by the State with land use rights; receiving
conversion, transfer, inheritance, donation or capital contribution with land use rights; being using agricultural
land without being recognized by the State;
b/There is at least one member of the household who is not entitled to regular salary; the beneficiary has
retired or retired from work and is entitled to social allowance;
c/Having regular incomes from agricultural production on the land area currently used as prescribed at Point a
of this Clause, even in cases where there is no regular incomes due to natural disasters, environmental
disasters, fires or epidemics;
d) In case of allocating agricultural land to households under the provisions of Article 54 of the Land Law,
registering for transfer or receiving gifts for the right to use rice land of households, it shall be based on the
provisions of Point b of this Clause.
4. The certification by People's Committees of communes, wards and townships (hereinafter referred to as
commune-level People's Committees) of households and individuals directly engaged in agricultural
production having stable income from agricultural production is a part of the order in which the procedures
prescribed in Clause 1 of this Article are carried out as follows:
a) For the implementation of procedures specified at Point a, Clause 1 of this Article, the Division of Natural
Resources and Environment shall send a written request for certification to the commune-level People's
Committee of the place where the household or individual's permanent residence is registered;
b/For cases of carrying out the procedures specified at Points b and c, Clause 1 of this Article, the land
registration office shall send a written request for certification to the commune-level People's Committee of
the place where the household or individual's permanent residence is registered;
c/For the cases specified at Point d, Clause 1 of this Article, when there is a record of investigation, survey,
measurement and counting, the organization in charge of compensation and ground clearance shall send a

6
written request for confirmation to the commune-level People's Committee of the place of permanent
residence registration;
d) In case households and individuals use land other than the place of permanent residence registration, the
responsible agencies specified in Points a, b and c of this Clause shall send a written request to the commune-
level People's Committee of the place of permanent residence registration and the commune-level People's
Committee of the place where the land is located for certification as prescribed in Clause 2, Article 2 of
Decree No. 01/2017/ND-CP.
The commune-level People's Committee of the place where the land is located shall send a written
confirmation to the commune-level People's Committee of the place where the household or individual's
permanent residence is registered.

7
  Form for foreign-invested enterprises to receive land use rights
Article 169 of the Land Law stipulates the following forms for foreign-invested enterprises to
receive land use rights:
 Economic organizations and joint-ventures shall receive land use rights through capital
contribution in the form of land use rights;
 Organizations, households, residential communities, individuals, religious
establishments, overseas Vietnamese are entitled to receive land use rights through the
State of land allocation; foreign-invested enterprises receive land use rights through the
State of land allocation to implement investment projects to build houses for sale or
possibly for sale and lease combination;
 Economic organizations and public organizations with financial autonomy, individuals,
households, overseas Vietnamese, foreign-invested enterprises or foreign organizations
with diplomatic functions may receive land use rights through the State for land lease.
From the above regulations, it can be seen that foreign-invested enterprises are entitled to receive
land use rights through the following forms:
 Capital contribution by land use rights;
 Receive land use rights through the allocation of land by the State with land use fees for
implementation of investment projects to build houses for sale or for sale in combination
with lease;
 Receive land use rights through the State's land lease, annual land rent payment or can
pay land rent once for the whole lease period.
 Receive the transfer of rights according to the results of successful mediation of land
disputes (Point k, Clause 1, Article 169)
In case, foreign-invested enterprises want to receive land use rights of some households and
individuals, they must propose to competent agencies, as well as agree with households and
individuals who have land for the state to recover land, compensate, then the state leases or allocates
land to such enterprises in accordance with the provisions of law.

 Foreign-invested enterprises establish land use rights through the following methods:
Article 55 of the Land Law stipulates cases where the State allocates land with land use levy,
including cases where foreign-invested enterprises are allocated land to carry out housing
construction investment projects for sale or combination of leases.

8
Article 56 provides for cases where the State leases land for rent annually or collects land rent once
for the whole lease period, including:
- Foreign-invested enterprises use land to implement investment projects in agriculture, forestry,
aquaculture, salt making; land for non-agricultural production and business; land for construction of
public works for business purposes; land for implementation of housing investment projects for
lease;
- Foreign-invested enterprises using land for construction of non-business works
Option 1: Approve the land allocation by the State. Only applicable to investors who develop
housing projects and cemetery infrastructure construction projects.

Option 2: through the form of land lease from the State. In this case, the State and the related land
user shall enter into a land lease contract, in which the land user must pay the land rent to the State.
Land rent can be paid once or annually, depending on the choice of the land user. This leads to the
scope of land use rights will also differ between the two methods of land rental payment (see more
below).

Option 3: through a lease or sublease contract with the landowner in an industrial park, industrial
cluster, processing zone, hi-tech park or economic zone (hereinafter referred to as an industrial park).
Landowners in industrial parks are usually enterprises granted land use rights under Option 1 or
Option 2 for infrastructure development in industrial parks and for investors in industrial parks to
lease or sublease land associated with infrastructure; and

Option 4: through a contract for the transfer of land-attached assets, a contract for the transfer of land
use rights, a land lease contract, or a capital contribution agreement with the land user under which
the land user will contribute capital by land use rights. In these cases, the recipient of the land use
right will become the land user for the relevant land area.