​The Resolution stipulates the land rent exemption preference for land-using projects for production and business purposes in the investment incentive sectors (investment incentive industries and occupations) in Binh Duong Province, as prescribed in Point a, Clause 1, Article 157 of the Land Law, meeting one of the two conditions: The project is on the list of types, size criteria, and socialization standards decided by the Prime Minister; or the project is non-profit.

Accordingly, land rent exemption is granted after the land rent exemption period for basic construction as stipulated in Clause 2, Article 39 of Decree No. 103/2024/ND-CP dated July 30, 2024, of the Government for the regulated project.

Specifically, the northern region (Dau Tieng, Bau Bang, Phu Giao, Bac Tan Uyen): Land rental exemption for the entire land lease period.

The southern region (Thu Dau Mot, Thuan An, Di An, Ben Cat, Tan Uyen): Land rental exemption for the entire land lease period for: general education institutions achieving international standards; environmental projects (excluding crematoriums and electric crematoriums). A 50% land rental exemption for the lease period for remaining projects within the scope of regulation, and crematoriums and electric crematoriums in the environmental sector.

For the following industries and occupations: centralized waste collection, treatment, recycling, and reuse; hazardous waste treatment, hazardous waste co-processing; centralized domestic wastewater treatment with a designed capacity of 2,500m³/day (24 hours) or more for urban areas of grade IV and above; centralized common solid waste collection, transportation, and treatment; production of compliant gasoline, diesel fuel, and certified biofuels; biochar; energy from wind power, solar power, tidal power, geothermal energy, and other forms of renewable energy: The preferential treatment regime specified in this Resolution shall not apply.