Lawyer Nguyen Van Dinh (Hanoi Bar Association) - real estate legal expert, listed 17 new outstanding points of the Resolution (effective from January 1, 2026) compared to the current Land Law (Land Law 2024) as follows:
1. Add 3 groups of land acquisition cases including: (1) Implementing projects in free trade zones, projects in international financial centers; (2) In case the project is implemented through an agreement on receiving land use rights that has expired and the agreement must be completed and more than 75% of the land area and more than 75% of the land owner have been agreed upon, the Provincial People's Council will consider and approve the recovery of the remaining land area to hand over to the investor; (3) To create a land fund to pay for the BT Contract; to lease land to continue production and business in cases where the organization is using land that the State reclaims the land. (Specified in Article 3.2 of the Resolution)
2. Expand the application of the land price list for all purposes (both the "input" of land relations - when the State reclaims land and the "output" of land relations - when the State allocates/leases land) and neutralize "specific land prices". The land price list and land price adjustment coefficient are used as the basis for calculating land use fees, land rents and compensation for people when the State reclaims land (Article 5 of the Resolution)
3. Regulations on reducing land use fees when changing land use purposes: In case garden land, ponds, agricultural land in the same plot of land with residential land but changing land use purposes to residential land (and some other cases), the collection rate is: 30% difference between land use fees calculated according to residential land prices and land use fees calculated according to agricultural land prices at the time of decision to allow change of land use purpose for land areas changing the purpose of use within the local residential land allocation limit; 50% difference for land areas exceeding the limit but not exceeding 1 time of residential land allocation limit; 100% difference for land areas exceeding 02 times the residential land allocation limit.
The promotion is only applicable once for a household or individual (calculated on 1 plot of land). If a household or individual has been allowed to change the land use purpose from the time the 2024 Land Law takes effect (August 1, 2024) to before the date of application of the new regulation (January 1, 2026), they will be "accused": If the person has not paid the land use fee, the land use fee will be recalculated (calculated at 30%, 50% difference). If people have paid land use fees (at a difference of 100% according to the 2024 Land Law), the land use fees will be recalculated and refunded by the State... (Article 10.2, Article 4.10 of the Resolution)
4. Allow land recovery without approving compensation, support, resettlement plans, and resettlement arrangements in the following cases: (1) Implementing important national projects, emergency public investment projects without resettlement arrangements (but the GPMB plan has had to be publicly posted); other projects (without resettlement arrangements) have over 75% of land users agree to reclaim land before approving the GPMB plan; (3) emergency public investment projects, on-site resettlement projects, resettlement arrangements projects according to the main construction route. Assign the Provincial People's Committee to regulate the arrangement of temporary residence, time and temporary residence costs. (Articles 3.3, 3.4 of the Resolution)
5. Allow competent authorities to decide on land recovery according to project progress or site clearance progress. (Article 3.5 of the Resolution)
6. Allow competent authorities to allocate or lease land to decide on land allocation or lease land according to project progress or site clearance progress. (Article 4.1 of the Resolution)
7. Allow land users to choose to rent land with one-time payment or rent land with annual payment. (Article 4.2 of the Resolution)
8. Allow land allocation, land lease, and conversion of rice-growing land and forest land use purposes to other purposes without having to submit to the Provincial People's Council for approval. (Article 4.3 of the Resolution)
9. Supplementing cases of land allocation and lease without auction or bidding: (1) Land for payment for BT Contracts; (2) To implement projects in cases where the State reclaims land, without using state capital, there has been a decision approving investment policies and approving/ selecting investors; (3) Energy projects, tourism projects associated with trade and services in areas with particularly difficult socio-economic conditions. (Article 4.4 of the Resolution)
10. Reducing the conditions for auctioning land use rights for housing projects; reducing the conditions for bidding to select investors for urban area and rural residential areas: only need zoning plans (or general planning in cases where zoning plans are not needed). (Articles 4.5, 4.6 of the Resolution)
11. Allow adjustment of land use term for new investors to replace dissolved or bankrupt investors; investors receiving project transfers. New investors and investors receiving project transfers must pay additional land use fees and land rents. (Article 4.7 of the Resolution)
12. Shorten the time for announcing land recovery to 60 days for agricultural land, 120 days for non-agricultural land (stipulated by the 2024 Land Law as 90 days and 180 days); shorten the time for publicly posting compensation, support and resettlement plans; the time limit for organizing dialogues when there are disagreements on the site clearance plan. (Article 3.9 of the Resolution)
13. Clarify that in cases of exemption from land use fees and land rents, it is not necessary to determine land prices, not to calculate land use fees and land rents, and not to carry out exemption request procedures, except in cases where land rents are only exempted for a number of years. Compared to the 2024 Land Law, the Resolution clearly states that in cases where land rent is only exempted for a number of years, land valuation and land rent calculation must still be carried out. (Article 10.1 of the Resolution)
14. Reduced the conditions for selling assets on leased land with annual payments: Assets with construction permits (in case of having to request construction permits); completed construction in accordance with detailed planning and projects, except in cases where it is necessary to follow judgments and decisions of the Court... Compared to Article 46 of the 2024 Land Law, the Resolution reduces the condition that assets that have to be registered, meaning assets that do not require a certificate of ownership in the residential area can also be sold. (Article 11.1 of the Resolution)
15. In case the land user reserves a part of the area of a residential land plot or a land plot with residential land and other land for a walkway, when dividing a land plot or merging a land plot, it is not mandatory to change the land use purpose for the land area for a walkway. Allowing the change of land use purpose of a part of a land plot is not required to separate the land plot. Allowing the merger of land plots with different land use purposes, different land use forms, and different land use terms. (Article 11.3 of the Resolution)
16. Simplify the system of land use planning/planning: do not establish a 5-year land use plan (2026-2030) for centrally-run cities, do not establish a district-level land use plan, annual district-level land use plan, commune-level land use plan/planning. (Article 12.3 of the Resolution)
17. Eliminate the regulation that marine encroachment activities must be approved by the National Assembly and the Prime Minister, and decided on investment policies if implemented in areas specified in Article 190.3 of the Land Law (Areases for protecting historical - cultural relics, scenic spots...; Natural heritage...; National parks, nature reserves, species - subsistence conservation areas...; Seaport areas, water areas in front of ports...; River gates and areas planned and used for national defense and security purposes). (Article 11.6 of the Resolution)
