Article 104 of Decree 131/2021/ND-CP detailing regulations and measures to implement the Ordinance on incentives for people with meritorious services to the revolution (effective from February 15, 2022) providing for the regime of exemption from history land use as follows:

1. Exemption from land use levy within the quota of residential land allocation when the State allocates residential land, changes the land use purpose to residential land, recognizes the right to use residential land, and is allowed to purchase state-owned houses for with the following objects:

a) People who were active in the revolution before January 1, 1945.

b) Hero of the People's Armed Forces, Hero of Labor during the resistance war.

c) Heroic Vietnamese mother.

d) War invalids, including class B war invalids recognized before December 31, 1993, policy beneficiaries such as wounded soldiers, sick soldiers, resistance activists infected with toxic chemicals have a high rate of body injury of 81% or more.

đ) Relatives of martyrs are receiving monthly survivorship allowance.

2. Exemption from land use levy when buying houses (type of multi-storey houses with many households) currently owned by the State according to Decree No. 61/CP dated July 5, 1994 of the Government for revolutionary activists, from January 1, 1945 to the day of the August uprising, 1945.

Thus, those with meritorious services to the above-mentioned revolution will be exempted from land use fees.