The People's Committee of southern Dong Nai City has issued Decision No. 105/2026/QD-UBND, dated October 29, 2026, stipulating a 30% reduction in land lease fees in industrial zones, industrial clusters, and technology incubators for certain groups of enterprises, including high-tech enterprises in the private economic sector, small and medium-sized enterprises, and innovative startups.
This support is reimbursed by the budget to the investors of industrial zones, industrial clusters, and technology incubators.
According to Decision 105, the province's support level for enterprises is calculated from the date the enterprise signs a land lease contract with the infrastructure business investor of the industrial zone, industrial cluster, or technology incubator.
The policy applies to three groups of enterprises: high-tech enterprises in the private economic sector; small and medium-sized enterprises as defined by law; and innovative startups recognized according to regulations.
This support mechanism is implemented under Clause 6, Article 7 of Resolution No. 198/2025/QH15 of the National Assembly on special mechanisms and policies for private economic development and Decree No. 20/2026/ND-CP of the central Government guiding its implementation.
According to the regulations, enterprises benefit from the reduced land lease fees in their contracts with infrastructure investors. The investors are responsible for reducing the lease fees and requesting reimbursement from the state.
To be reimbursed, investors must have land available for the supported enterprises to lease; have signed land lease contracts with a 30% reduced rate as stipulated; and the leasing enterprises must have paid the lease fees according to the contract in the year of the reimbursement request. The reimbursement request must be made within 12 months from the time the parties settle the land lease fees.
Regarding the implementation process, the Department of Finance of Dong Nai City is responsible for advising on budget allocation and appraising reimbursement requests before reporting to the City People's Committee for consideration and decision.
In cases where investors have fully paid the land lease fees or are exempt from the entire lease fee for the lease term, the State Treasury of Region XVII will reimburse from the budget to the investor's account. If the reduction in land lease fees exceeds the amount the investor must pay in the year, the difference will also be reimbursed from the budget.
For cases where investors pay land lease fees annually and have not fulfilled their lease fee obligations, the tax authority will offset the amount payable according to regulations.
The municipal People's Committee assigns the Department of Finance to lead the appraisal of applications and budget allocation; the Department of Industry and Trade, the Management Board of Industrial Zones, the City Economic Zone, and the Department of Science and Technology to monitor, compile, and identify eligible enterprises for support. These agencies are responsible for compiling a list of enterprises benefiting from the policy and estimating the funding needs for the following year, submitting it to the Department of Finance by June 15 each year as a basis for budget planning.
The city's tax department confirms information on total capital or revenue as a basis for identifying small and medium-sized enterprises. The city's social insurance agency provides and confirms the number of employees participating in social insurance to determine the beneficiaries.
Enterprises leasing land are responsible for providing complete and accurate documentation and information as required. Infrastructure investors review the documentation and confirm the information before submitting it to the relevant authorities for reimbursement procedures.
Communal and ward People's Committees coordinate to disseminate the policy and participate in inspecting and supervising the land use situation of supported enterprises when required. The Department of Finance is responsible for compiling and evaluating the implementation results, reporting to the City People's Committee by November 15 each year to report to the Ministry of Finance by November 30. Relevant agencies must also coordinate to inspect, detect, and handle cases of incorrect beneficiary identification or policy abuse.
Through the mechanism of reducing land lease fees, Dong Nai implements a policy to support input costs for high-tech enterprises, small and medium-sized enterprises, and innovative startups when investing in production and business in industrial zones, industrial clusters, and technology incubators in the area.
After the merger, Dong Nai has 89 industrial zones with a total area of 43,386 hectares. To date, 44 industrial zones have been established and are operational, with 45 industrial zones planned for development in the 2021-2030 period.
Currently, the City Industrial Zone Management Board is planning for 25 industrial zones and proposing adjustments to the development plan towards restructuring and shifting industrial space to the north of Dong Nai, ensuring synchronization with the city's development plan.
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