If investors are allowed to lease land by the government, they shall pay in advance for land compensation. The amount of subsidy will be deducted into the rent payable  (deduction rate does not exceed the rent payable). If the deadline of renting is expired while compensation has not been fully deducted, it will be deducted for the rent in the following extension.

I. Exemption of land lease, water surface lease in the following cases:

1. Total exemption (100%) for land lease the the cases:

a) Projects invested into the fields of special preference in extremely difficult socio-economic  area (Son Dong district).

b) Projects using land for construction of domitory for workers in industrial parks under projects approved by competent authorities.

c) Projects using land for construction of non-profitable public works in the sectors of education, health, culture, sports, science - technology.

d) Using land for construction of the work aiming at environmental protection specified at section I Part A of portfolio promulgaded according to Decree No 04/2009/NÐ-CP, dated 14/01/2009 by the Government on preference and subsidy for environmental protection.   

2. Exemption for land lease since the construction completion in the cases:

a) Three years exemption:

• Projects under the Portfolio of preferenctial fields;
• Production or business units which are newly constructed for moving to new places according to  the planning or environemtal pollution.

b) Seven years exemption:

• Projects invested into the areas with difficult socio-economic situation (including Luc Ngan, Luc Nam, Yen The, Hiep Hoa and Industrial Parks established by Decisions of the Prime Minister);
• Projects under Portfolio of specially preferential fields.

c) Eleven years exemption:

• Projects invested into the extremely difficult socio-economic situation (Son Dong district);
• Projects invested in the fields under Portfolio of preference into the areas with difficult socio-economic situation (including Luc Ngan, Luc Nam, Yen The, Hiep Hoa and Industrial Parks established by Decisions of the Prime Minister)

II – Reduction of land, water surface for the cases:

1. 50% reduction of land lease and delay of payment not exceeding 5 years delay, since the date of land allocation as for the land used to construction of the work for environmental protection specified at Section I Part B of Portfolio promulgated at Decree No: 04 /2009/NÐ-CP, dated 14/01/2009 by the Government on prefenrence and subsidy for environmental protection.

2. Land lease for production and business of co-oporatives is reduced 50% of the lease.

3. Land lease, water lease for agro-forestry production, aquaculture, salt production which suffer from disasters, fire with the damage of less than 40% produces the remission is in equivalence with the damge; the damage is from 40% upwards, the exemption is applied for the year of damage.

4. Land lease, water lease for production and business activities of non-agro-forestry production, aquaculture, salt production, which suffer from disasters, fire, accidents of majeure force is exempted of 50% land, water surface lease in the time of production stop.