: In Vietnam, the land ownership is collective, belonging to the entire population. Besides, the State plays a role in managing and regulating land use for efficient purposes in alignment with the national economic direction. During this process, Vietnam identifies various land use purposes, allowing the State to reclaim land from individuals to allocate it to another entity for community-oriented purposes, contributing to economic development associated with the nation. Therefore, the challenges in determining land use purposes in Vietnam need to be addressed. This article aims to clarify issues related to the determination of religious land, the purpose of religious land use, and the entities with the right to use religious land as stipulated by the Land Law promulgated in 2013, and the Law on Beliefs and Religions promulgated in 2016 in Vietnam, along with relevant implementing guidelines. This paper also aims to identify shortcomings and obstacles in the process of determining land for religious purposes, while also proposing recommendations to enhance the management and utilization mechanisms of land for religious purposes in Vietnam.

Keywords: Religious land, land use purposes, Land Law of Vietnam