This article is for reference only and does not constitute legal advice. Content reviewed by the FLAW AI Legal Council.
The deposit securing project implementation is a familiar obligation for investors allocated or leased land. What did the Investment Law 2025 change on deposit rates and exemptions? A detailed comparison follows.
1. The deposit regime moves from Article 43 to Article 30
The Investment Law 2025 (Law No. 143/2025/QH15) provides for the deposit or bank guarantee obligation in Article 30, applying to projects allocated land, leased land, or permitted to change land-use purpose.
2. Deposit rates: removed from the law, kept in the decree
The key legislative change: the 2025 Law removes the 1%–3% band from the law and delegates detailed rules to the Government. Decree 96/2026/ND-CP keeps the old rates unchanged on a progressive, tranche-based basis (Article 27.2 of Decree 96/2026/ND-CP):
- 3% for the capital portion up to VND 300 billion;
- 2% for the portion above VND 300 billion up to VND 1,000 billion;
- 1% for the portion above VND 1,000 billion.
Bottom line: the 2025 Law neither raises nor lowers deposit rates — it only moves the detailed rulemaking from the law to the decree.
3. Calculation base and reductions
The capital base excludes land-use fees, land rentals paid to the State, and construction costs of works the investor must hand over to the State (Article 27.3 of Decree 96/2026).
Reductions stay the same: 25% for projects in incentivized sectors or difficult areas; 50% for projects in especially incentivized sectors or especially difficult areas (Article 27.4 of Decree 96/2026).
4. Exemptions: from 4 to 5 cases
The most notable addition: winning an auction of mineral exploitation rights. Point (a) is also broadened: the 2020 Law exempted only land-use-right auctions tied to paid land allocation or one-off land rental; the 2025 Law exempts winning a land-use-right auction generally.
5. Comparison table
| Item | 2020 Law (Art. 43) + Decree 31/2021 | 2025 Law (Art. 30) + Decree 96/2026 |
|---|---|---|
| Rate band in the law | 1%–3% | Removed; delegated to Government |
| Detailed rates | 3%/2%/1% progressive | Unchanged (Art. 27.2 Decree 96/2026) |
| 25%/50% reductions | Yes | Unchanged |
| Exemptions | 4 | 5 (mineral auction added) |
6. Transition
Projects implemented before 1 July 2015 that fall under the 2025 deposit scope are not required to make a deposit; but adjustments to objectives, schedules, or land-use purpose after the 2025 Law takes effect trigger the deposit for the adjusted portion (Article 52.7 of Law 143/2025; Article 105 of Decree 96/2026).
Contact FLAT Law Firm for advice on deposit obligations and exemptions under the new Investment Law.
