General regulations on land use of foreign-invested business organizations under the 2024 Land Law (effective from 01st January 2025)

1. In case a Foreign-invested business organization is granted land use rights

  • Receive transfer of land use rights in industrial parks, industrial clusters, high-tech zones;
  • Receive transfer of investment capital as land use right value according to Government regulations;
  • Receive capital contribution by land use rights;
  • Being allocated land by the State to carry out investment projects to build houses for sale or for sale combined with rent; or being leased land by the State;
  • Receive land use rights according to the results of successful conciliation of land disputes recognized by the People's Committee of competent authority; agreements in mortgage contracts for debt settlement; decisions of competent state agencies on settlement of land disputes, complaints and denunciations on land, judgments and decisions of the Court, decisions on enforcement of judgments of enforcement agencies that have been enforced; decisions or awards of the Vietnam Commercial Arbitration; documents recognizing the results of land use right auctions in accordance with the law; documents on division and separation of land use rights in accordance with the law for groups of land users who share land use rights.

2. Rights of Foreign-invested business organization when using land to implement investment projects in Vietnam

Depending on the form of land lease, there are certain differences in the rights of Foreign-invested business organization when using land to implement investment projects. Below are some regulations for projects outside industrial parks, industrial clusters, and high-tech zones.

For the form of land lease with annual land rent collection, the enterprise will be allowed to:

  • Mortgage assets owned by them attached to land at credit institutions licensed to operate in Vietnam;
  • Contribute capital with assets owned by them attached to the land during the land lease term;
  • Sell assets owned by them attached to land, sell assets owned by them attached to land and lease rights in land lease contracts when meeting prescribed conditions;
  • Lease assets owned by them attached to land and lease rights in land lease contracts;
  • Sublease land use rights in the form of annual land rental payment for land with completed infrastructure construction in case of being permitted to invest in building and trading infrastructure for land in industrial parks, industrial clusters, and high-tech zones.

For the form of land lease with one-time land rental payment for the entire lease term, land allocation with land use fee collection is carried out with the following activities:

  • Transfer of land use rights and assets owned by them attached to the land during the land use term;
  • Lease, sublease land use rights and assets owned by them attached to the land during the land use term;
  • Mortgage land use rights and assets owned by them attached to land at credit institutions licensed to operate in Vietnam;
  • Contribute capital by using land use rights and assets owned by them attached to the land.
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