On August 12, 2025, Vietnam’s Ministry of Agriculture and Environment submitted a draft law amending several provisions of the Land Law 2024 (“Draft Amended Land Law” or “Draft”) for government consultation and public comment. The Draft primarily aims to address three controversial issues in Vietnam’s land regime concerning (i) land pricing, (ii) land clearance, and (iii) the allocation of land outside auctions, following policy set out by Resolution 18-NQ/TW and the newly adopted Resolution 69-NQ/TW on land governance modernization. Land pricing is potentially one of the most important areas among the proposed reforms. The Draft, however, has notably not addressed a major concern recently raised by the public: When a project has been allocated or leased land, but the relevant authority has not yet issued the land-price decision, a “supplemental charge” continues to accrue for the entire waiting period. Under current rules, this charge is calculated at 5.4% per year on the ultimately determined land-use fee or land rent, materially shifting project economics and pricing risks to developers or end-buyers. Core Reforms on Land Pricing The Draft Amended Land Law sets out a number of reforms on land pricing, including the following: Land price tables: The Draft maintains provincial land price tables but clarifies the scope of application: They are used to determine land-related financial obligations of land users and compensation when the state recovers land; the government will detail the adjustment coefficient regime, ratios for land-use fee calculation by land type/user/form, and deductible infrastructure costs. Provincial people’s committees will continue to issue land price tables every five years, effective from January 1 of the first year in the cycle, with authority to supplement within the cycle as necessary. In provinces with cadastral maps and digital land price databases, the tables may be established down to the land-parcel level,

On June 26, 2025, the National Assembly of Vietnam adopted Resolution No. 216/2025/QH15 to extend the duration of agricultural land use tax exemption through December 31, 2030. This policy extension reaffirms the government’s ongoing efforts to support the agricultural sector, ensure national food security, and promote rural development. Key Takeaways Tax Exemption Period Extended: The new resolution continues the full exemption from agricultural land use tax as stipulated under Resolution No. 55/2010/QH12, as amended in 2016 and 2020. The tax exemption, which was originally set to expire at the end of 2025, will now remain in effect until December 31, 2030. Scope of Exemption: The exemption applies to all types of land currently eligible under the existing legal framework for agricultural land use tax relief. This typically includes land used by households, cooperatives, and non-commercial organizations for agricultural production, aquaculture, salt-making, and reforestation. Effective Date: Resolution 216 will take effect on January 1, 2026. During the interim period, tax exemption remains valid under existing laws and resolutions until the end of 2025. Implementation Guidance to Follow: The government is tasked with issuing detailed guidance to ensure effective implementation of this extended exemption. Businesses, cooperatives, and individuals engaged in agricultural activities should monitor upcoming regulations and instructions from relevant ministries. Outlook Vietnam’s extension of agricultural land use tax exemption demonstrates a strong policy commitment to rural economic stability and environmental sustainability. For land users, the exemption represents meaningful financial relief that can be reinvested into modernizing farming techniques, improving land efficiency, or transitioning to sustainable practices. While the extension itself is automatic, it is recommended that agricultural land users and stakeholders review their land use documentation and tax profiles to ensure alignment with eligibility requirements. Future implementation regulations may also introduce new compliance obligations that should be tracked closely.

On June 27, 2025, the National Assembly of Vietnam officially passed the amended Law on Atomic Energy, which will take effect on January 1, 2026. This legislative milestone follows the release of the fourth draft in June 2025, which was circulated for public consultation and builds upon earlier drafts from February, April, and early June. (See our previous article on the draft version here), Many provisions have been retained or refined to ensure greater specificity and alignment with Vietnam’s current legal framework. Once in force, the amended law will replace the 2008 Law on Atomic Energy (No. 18/2008/QH12), marking a significant step forward in modernizing Vietnam’s legal infrastructure for nuclear energy. The new law aims to harmonize with international standards, promote the safe and sustainable development of nuclear power, and facilitate future nuclear projects in the country. Noteworthy Updates in the Final Legislation Definition of National Radiation and Nuclear Safety Authority (NRNSA): The law introduces a clear definition of the NRNSA, outlining its roles and responsibilities in line with IAEA standards. Currently, this function is performed by the Vietnam Agency for Radiation and Nuclear Safety (VARANS) under the Ministry of Science and Technology. Digital Transformation Requirements: New provisions mandate the development of an integrated digital platform for data management, administrative procedures, and safety oversight, enhancing transparency and security. Policy Support for Training and Privatization: The law sets out principles for workforce incentives and sector privatization, with detailed regulations to be issued by the government. Dedicated Safety and Security Mechanism: A new section outlines inspection, supervision, violation handling, and enforcement procedures in the field of atomic energy, particularly for nuclear power plants. The NRNSA is empowered to conduct unscheduled inspections, suspend operations, and recommend license revocation when safety risks are identified. Key Provisions Retained or Clarified from the Draft Licensing